How do credit cards treat payments to ATO via Reward Pay?

When making a payment to the ATO via Reward Pay is this considered a payment to reward pay or the ATO in terms of the credit card?

So do the ATO limits kick in or not if its deemed to be as you are paying Reward Pay for a service?

I’d imagine it goes to reward pay so it bypasses ATO spend. However at 2.4% it’s pretty steep. You’d want business accelerator or $1.5 per dollar credit cards to make it worthwhile