If you cannot pay your tax debt on time, contact us immediately on 13 11 42 to discuss your circumstances.
When you speak to us about payment of your outstanding tax debt or remission of general interest charge (GIC), we are committed to:
- understanding your situation and individual circumstances
- being fair and equitable in the application of the law, processes and policy
- considering your case on its merits and assisting you to move on
- assisting you where possible if you are attempting to engage with the Australian Taxation Office (ATO) and do the right thing.
In some circumstances, you may need to provide written details of your financial position, including a statement of your assets and liabilities and details of your income and expenditure.
We also need to understand what steps you have taken to obtain funds to pay your tax debt, as well as what you have done to make sure you meet future tax debts on time.
You may be given extra time to pay, depending on your individual circumstances.
If we give you extra time to pay, you are required by law to pay the GIC. The GIC is tax deductible in the income year in which it is incurred. The law provides the Commissioner with the opportunity to remit all or part of the GIC in certain circumstances. Further information about our remission policy is available in Law Administration Practice Statement PS LA 2011/12.
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Help for small businesses experiencing short-term financial difficulties
We offer help to viable businesses with an annual turnover of less than $2 million that are having trouble meeting their tax payment obligations due to challenging business conditions or unexpected events such as natural disasters.
For more information, refer to Help for small businesses experiencing short-term financial difficulties.
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Income tax
Your notice of assessment will tell you how much tax you have to pay, if anything, and when you must pay to avoid being charged interest for late payment.
Activity statement accounts and other tax types
Contact us on 13 11 42 to obtain your account balance.
Refer to Key lodgment dates for businesses to determine when you need to pay your income tax.
If you are unsure, contact us on 13 28 66. GIC is imposed on any amount not paid by the due date. The GIC on any tax payable accrues from that date.
In the case of activity statement debts, the due date for payment will vary in accordance with the lodgment due date.
How do you pay?
The different methods of payment are set out in How to pay.
For more information on payment methods, phone the ATO Payments hotline on freecall 1800 815 886 (8.00am to 6.00pm EST) or email Payment@ato.gov.au
What if the payment will cause you serious hardship?
Serious hardship is when you are 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 may be able to apply to the ATO for a release from payment of certain tax debts if you are:
- an individual, sole trader or self-employed
- the trustee of a deceased estate if payment of the debt would cause serious hardship for dependants of the deceased estate.
For more information, contact us on 13 11 42.
If your company, trust or partnership has a tax debt, contact us on 13 11 42 to discuss what other options are available.
You can write to us at:
Victoria, Tasmania, South Australia, Western Australia, Northern Territory
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Correspondence Management
PO Box 327
ALBURY NSW 2640
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New South Wales, Queensland, Australian Capital Territory
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Correspondence Management
PO Box 9102
PENRITH NSW 2740
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- Taxpayers' charter - what you need to know - for general information about your rights.
- If you do not speak English well and need help from us, phone the Translating and Interpreting Service on 13 14 50.
- If you are deaf, or have a hearing or speech impairment, phone us through the National Relay Service (NRS) on the numbers listed below
- TTY users, phone 13 36 77 and ask for the ATO number you need
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
- internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.
Further information available on our website
Last Modified: Tuesday, 26 July 2011