If you are expecting a refund and experiencing serious financial hardship we may be able to arrange for your return or refund to be processed as a priority.
We aim to deliver refunds to taxpayers who qualify for hardship processing within five (5) working days.
Note: Hardship processing turnaround times may be affected if you have external liabilities with other departments such as Department of Human Services - Centrelink or Child Support. Hardship processing turnaround times may also be longer if there are multiple returns to be processed, for example, more than one year's tax return.
If you intend to claim hardship in relation to paying a debt you owe to an external agency such as Department of Human Services - Centrelink or Child Support, you will also need to contact them to discuss your circumstances.
Individuals
A person is considered to be in serious hardship when they would be left unable to provide for themselves, their family or other dependents:
- food
- accommodation
- clothing
- medical treatment
- education
- other basic necessities.
Factors contributing to serious hardship generally include family tragedy, financial misfortune, serious illness, impacts of natural disaster and other serious or difficult circumstances.
Business
Serious financial hardship can also apply to businesses who require their refund to continue their business. Serious hardship means financial difficulty associated with:
- business closure
- disconnection of an essential service
- repossession of a vehicle used for business purposes
- imminent legal action pending for non-payment of debts
- period of review limitations
- court orders
- settlements
- other necessities for the business or people you are responsible for.
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If none of the above relate to your circumstances, you may not qualify for priority processing under serious financial hardship. For information on how to check the progress of your return, go to Progress of return.
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Last Modified: Friday, 19 October 2012