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Deferring repayments

You may apply to defer your compulsory repayment or overseas levy if you are in serious hardship or for other reasons.

Last updated 30 April 2023

What deferring means

If you owe a debt to the ATO (which includes a compulsory repayment or overseas levy) and you can't pay on time, you may apply to defer or amend your compulsory repayment or overseas levy.

This means we will either:

  • not raise a repayment (defer)
  • reduce the amount of repayment required toward your debt (amend).

When to apply to defer

You may apply to defer or amend your compulsory repayment or overseas levy if:

  • making your repayment would cause you serious hardship
  • there are other special reasons, for example
    • natural disasters affecting you
    • death or serious illness
    • other serious or difficult circumstances.
     

If you apply to defer or amend your repayment under serious hardship, we will ask you for a detailed statement of your household income and expenditure to justify your claim.

We may also ask you to provide further details of income and expenditure and evidence, such as a copy of your most recent payslip.

If you have special circumstances and need to apply to defer or amend your repayment, complete a Defer or amend your compulsory repayment or overseas levy form (NAT 2471).

See also Tax support for individuals.

How to apply for deferral

To apply for a deferral go to Defer or amend your compulsory repayment or overseas levy.

Next step – Contact us – Individuals enquiries.

QC44862