Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
We will advise you of our decision in writing within 28 days of receiving your application.
Successful application
If your application is successful and you had a compulsory repayment included on an assessment, we will amend your income tax assessment taking out the amount of repayment that was deferred.
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The amended notice of assessment you receive may not show a refund. It may simply show a reduction of your total outstanding tax debt.
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Your compulsory repayment is not waived. It is added back on to your accumulated debt which we continue to index. A compulsory repayment will again be included on an assessment in the next income year that your repayment income is above the minimum repayment threshold. If you want to defer your repayment in later years you will need to reapply.
If you have additional amounts withheld from your payments and have successfully applied to defer a compulsory repayment being included for the current or future income years, we will send you a PAYG withholding variation short application (NAT 5425). When we receive your completed application, we will advise your payer to stop withholding additional amounts.
Your compulsory repayment may be deferred for any period we consider appropriate. However, in most circumstances it would not be deferred for more than one year.
Unsuccessful application
If your application is not successful, we will send you a letter including an explanation of the reasons for the decision. You will still be liable to pay any outstanding compulsory repayment.
If you are unhappy with the decision, you may:
- lodge a new application to defer the compulsory repayment if you have any new grounds or supporting documents not supplied with the first application
- apply to us for the decision to be reviewed.
If you apply for the decision to be reviewed, you must make the request in writing within 28 days after the day you receive notice of the decision. We will tell you the outcome of the review within 28 days of us receiving your request.
If you are still unhappy with our decision, you may then apply to the Administrative Appeals Tribunal for a review of our decision. The application must be lodged with the Administrative Appeals Tribunal within 28 days of the letter advising you of the outcome of the review.
Sections within Compulsory repayments
Last Modified: Monday, 26 September 2011