Release from your tax debt

What if paying your tax debt will cause you serious hardship?

You may apply to be released from some tax debts if paying the debt will cause you serious hardship.

Serious hardship exists when payment of the debt would leave you unable to provide food, accommodation, clothing, medical treatment, education or other necessities for yourself or your family, or other people for whom you are responsible.

You will need to complete an application for release form and provide supporting documentation showing how payment of the tax debt will cause serious hardship.

The Application for release from payment of some taxation liabilities (NAT 15080) has two parts:

• A fact sheet (NAT 15080, PDF, 77KB) that explains the release process and provides contact details which you can keep for future reference
• The Application for release form (NAT 15080, PDF, 119KB) that you need to print, complete and mail to us.

We will take into account your individual circumstances when considering your application.

You should ensure that any outstanding tax returns and activity statements are lodged before you send in your application.

The Commissioner of Taxation has the power to grant a full release, a partial release, or to refuse release.