Show download pdf controls
  • Support for large business impacted by COVID-19

    We recognise that many large businesses and their employees are currently being impacted by COVID-19 and that your tax obligations may be disrupted. We are focused on supporting the community through this period of disruption and uncertainty.

    On this page:

    Tailored support available

    On 12 March 2020, the Commissioner of Taxation issued a media release advising of a series of administrative measures to assist Australians experiencing financial difficulties as a result of COVID-19.

    These arrangements will not be automatically implemented. If your business is affected and you require support contact the Large Services Team. We can assist you with appropriate tailored arrangements that allow you to continue to manage and meet your tax obligations. If you have an existing dedicated ATO relationship manager within the Public Groups and Internationals business line of the ATO, you can also contact them for assistance. Employers will need to meet their ongoing super guarantee obligations for their employees.

    As announced by the Commissioner, tailored support arrangements may include where appropriate:

    • payment deferral
    • adjustments to the GST reporting cycle
    • PAYG variation
    • interest and penalty remission.

    We recognise that there may also be a broader range of administrative and technical issues that are arising for you including matters that concern:

    • PAYGW issues for your employees
    • fringe benefits tax
    • GST
    • tax residency
    • permanent establishments
    • thin capitalisation
    • lodgement implications
    • responding to ATO information requests
    • compliance engagements.

    We have prepared a list of commonly asked tax questions regarding COVID-19 which are available on the ATO website.

    The FAQ page will be kept updated and you can email us at COVID-19Taxissues@ato.gov.au if you have suggestions about other additional questions the community needs answers to.

    If you are unable to find the answer to your question, you should contact the Large Services Team who will assist.

    A tailored compliance program

    Our priority is to provide support to businesses in these difficult times. We have been reaching out to all large market taxpayers currently subject to compliance activity to provide support and determine what changes need to be made to current compliance activities.

    Based on feedback from large businesses and their advisers we understand that the circumstances and needs of large corporates vary significantly between organisations. As a result, a blanket approach to our compliance program is not appropriate and we are instead focussing on providing a client experience designed for the individual circumstances of each large corporate.

    We will not be commencing any new audit or assurance cases over the coming period. If you have already been notified that we will commence a review in the coming months we will contact you to discuss postponing the cases.

    For existing cases, we are managing each case based on the specific circumstances and needs expressed by each taxpayer. We have been contacting every large corporate subject to compliance activity to understand their preferences. Based on our interactions with large corporates over the last few days responses have been widely varied with some cases being paused, some cases progressing but with revised timeframes and some cases proceeding as planned.

    We will continue to monitor the changing circumstances and will work with large corporates and advisors to make further adjustments to our compliance activity as required.

    If you have any questions, contact your client engagement case officer or your current relationship manager.

    Our PAG approach

    Our Public Advice and Guidance Program will largely be on hold, except for critical advice and guidance, and advice relating to COVID-19 and its impacts on taxpayers. If you are concerned about the delay in the delivery of particular pieces of public advice and guidance, or have any other feedback, email us at PGIPAGUnit@ato.gov.au

    Government stimulus

    On 24 March 2020, the Coronavirus Economic Response Package Omnibus Bill 2020 received royal assent. This forms part of the government's measures to support businesses to withstand and recover from the economic impact of COVID-19.

    This package includes measures available for eligible business with a turnover of less than $500 million, including:

    If you are unable to find the answer to your question, contact the Large Services Team. For technical enquiries, our team will arrange for a qualified technical specialist to respond to your question.

    Large business services

    You may have concerns regarding your obligations such as responding to ATO requests for information, dealing with reviews and meeting previously agreed timelines, as you respond to the impacts of COVID-19. There continue to be alternative or complementary actions which are available to meet your business needs such as alternative dispute resolution and advance pricing arrangements.

    Our Large Services Team is here to support you through this period and answer questions about any tax administration or technical issues you may have.

    Contact us:

    Debt and lodgment

    If you require information concerning your large business account for GST and income tax, you can also elect to contact one of our experienced debt and lodgment officers directly on the numbers below; however, you may still choose to contact our Large Services Team for support.

    Contact Debt and Lodgment by:

    • phone on  1300 728 060
    • fax on 1300 724 793.

    International callers can either:

    • phone us on +61 2 6216 1111 between 8.00am and 5.00pm (Australian Eastern Daylight-saving Time until 5 April 2020, then Australian Eastern Standard Time) and ask to be transferred to the appropriate area within the ATO
    • fax us on +61 2 6216 2830.

    Other phone and fax numbers may not work from some countries.

    We are here to help you during this time.

    See also:

    Last modified: 26 Mar 2020QC 61787