Managing your tax debt essentials

What to do if you are having difficulty paying your tax debt.

Essentials

View previous years' pages

Overview

Help with paying your tax debt

What happens if you can't pay your tax debt

How to avoid tax debt

More

Paying your tax debt

Assessing business viability

Debt fact sheets and frequently asked questions

Higher Education Loan Program (HELP) debts

External reviews

Large business correspondence cover sheet

Overview
Our approach to collecting debt
An overview of our collection strategy. NAT 72798.
Finding it difficult to pay your tax?
Tax is collected so the government can provide community services. Most people try to do the right thing in paying their tax, but it can sometimes be difficult. If you owe tax or are finding it difficult to pay on time, it is important to contact us early. We will work with you to solve the problem.
Help for small businesses experiencing short-term financial difficulties
An overview of the assistance measures provided for small businesses.

Overview
Release from your tax debt
Individuals experiencing serious hardship may apply for release from paying particular tax debts. This page explains what is serious hardship, what tax debts are releasable and who may apply. It sets out how hardship is assessed and provides information on how to apply and how to appeal against a decision.

Overview
Free tax support
Talk to us and get the right tax support to get on with running your business.

Business viability assessment tool

Use our business viability assessment tool to determine whether a business is viable.

Debt large business cover sheet

Large businesses and their representatives should use the Debt large business cover sheet to write to us about account-related matters.

General interest charge

Explains what the general interest chage (GIC) is, how it is applied, how it is calculated and when and how you can apply for a remission of the GIC.

General interest charge - calculation example

This document contains an example of the GIC calculation process.

Financial difficulties - frequently asked questions

FAQs for individuals and businesses who find themselves in unfamiliar situations as a result of financial hardship.

Firmer action approach to debt collection

To ensure that we maintain a level playing field for taxpayers, there are situations where we need to take firmer action to recover outstanding tax debt. Our approach takes into account individual circumstances to determine the best way to clear your debt.

How to pay a tax debt using our automated self-help service

If you have a tax debt and cannot pay by the due date, you can phone our automated self-help service and apply to make a late payment, or pay the debt by instalments over a specified period.

How to pay

Provides information on payment methods available when making a payment to the ATO.

Payment arrangement calculator

Use our online calculator to work out a payment arrangement that you can afford. Calculate different payment scenarios based on your circumstances and use these as a guide to propose a payment arrangement that enables you to address your tax obligations.

General interest charge

Explains what the general interest chage (GIC) is, how it is applied, how it is calculated and when and how you can apply for a remission of the GIC.

How to pay a tax debt using our automated self-help service

If you have a tax debt and cannot pay by the due date, you can phone our automated self-help service and apply to make a late payment, or pay the debt by instalments over a specified period.

Our approach to collecting debt

An overview of our collection strategy. NAT 72798.

Review of ATO decisions to enforce insolvency

Independent series of reviews into ATO decisions to enforce insolvency.

Finding it difficult to pay your tax?

Tax is collected so the government can provide community services. Most people try to do the right thing in paying their tax, but it can sometimes be difficult. If you owe tax or are finding it difficult to pay on time, it is important to contact us early. We will work with you to solve the problem.

General interest charge - calculation example

This document contains an example of the GIC calculation process.

How to pay

Provides information on payment methods available when making a payment to the ATO.

Review of ATO decisions on applications for release

Independent series of reviews of ATO decisions on applications for release from tax liabilities.

Financial difficulties - frequently asked questions

FAQs for individuals and businesses who find themselves in unfamiliar situations as a result of financial hardship.

Help for small businesses experiencing short-term financial difficulties

An overview of the assistance measures provided for small businesses.

Payment arrangement calculator

Business viability assessment tool

Use our business viability assessment tool to determine whether a business is viable.

Debt large business cover sheet

Large businesses and their representatives should use the Debt large business cover sheet to write to us about account-related matters.

Firmer action approach to debt collection

Free tax support

Talk to us and get the right tax support to get on with running your business.

Release from your tax debt

Individuals experiencing serious hardship may apply for release from paying particular tax debts. This page explains what is serious hardship, what tax debts are releasable and who may apply. It sets out how hardship is assessed and provides information on how to apply and how to appeal against a decision.

Repaying your HELP debt 2012-13