| Credit for interest on early payments calculator |
| This calculator will help you work out your entitlement to a credit for interest on early payments of tax for the 2010-11, 2011-12 and 2012-13 income years. |
| Difficulty in paying your tax debt (individual clients) |
| If you cannot pay your tax debt on time, contact us to discuss your circumstances. |
| Direct debit request form instructions and service agreement |
| Complete the Direct debit request form to allow your personal income tax, fringe benefits tax, business activity statement, company income tax or superannuation fund income tax to be paid in full or by instalments through direct debit. |
| Financial hardship - what you need to know |
| Are you expecting an income tax refund and experiencing financial hardship? |
| 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. |
| 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. |
| 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. |
| Guide to payments and refunds for individuals |
| A notice of assessment tells you if you will get a tax refund or have to pay us. Refunds usually arrive at the same time as the notice. If you have to pay tax, you have a range of payment options. If you cannot pay your tax on time, contact us or you may have to pay interest and penalties. |
| How to pay |
| Provides information on payment methods available when making a payment to the ATO. |
| 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. |
| Interest on early payments and overpayments of tax 2011-12 |
| For individuals and taxable trusts, this guide explains your entitlement to interest if you pay your tax early, pay more than is required, or if the ATO delays the refund of a running balance account surplus. NAT 2277. |
| Paying your tax |
| Explains your payment options if you have to pay tax. If you can't pay your tax on time it's important to let us know and make alternative payment arrangements. You can use our automated service to set up a payment schedule, or discuss your circumstances with one of our support staff. |
| 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. |
| Penalties and interest |
| A simple guide to penalties and interest that can apply, why they are applied and when we will reduce or remit penalties and interest. |
| Penalties and interest |
| If you don't pay the tax you owe, or you don't meet all your tax obligations, you may have to pay interest on the outstanding amount and you may also incur penalties. |
| Progress of return |
| Use this tool to find out the status of the individual income tax return you have lodged for the latest financial year (ending 30 June). |
| 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 |
| This publication explains how Higher Education Loan Program (HELP) debts will be repaid in the 2012-13 income year (NAT 3913). |
| When will you get your refund? |
| If you're due a refund you'll usually get it within 14 days if you lodged your return electronically (including e-tax) or 42 days if it was a paper return. Your notice of assessment will arrive at about the same time. |
| Your notice of assessment |
| When we issue your notice of assessment it will tell you whether you'll receive a tax refund or have to pay us. You should make sure that everything on it is correct. |