• Paying tax

    We focus on making it as easy as possible for individuals and businesses to pay their tax on time or promptly address any debt that arises.

    We offer a range of online tools and services to help you self-manage your debt. These include:

    • payment plan services for debts of $100,000 or less (online services and automated phone services)
    • online payment plan estimator to work out a plan that meets your circumstances
    • online business viability assessment tool to assess your business's ability to pay its debts and meet ongoing commitments
    • business performance check tool as part of the ATO app for you to check the financial health of your business.

    For more complex situations, use our phone service to contact us early, so we can work with you to solve the problem.

    You must take immediate steps to address your debt, before the debt becomes unmanageable.

    If we are unable to negotiate a suitable arrangement to repay your debt or you fail to engage with us, we will:

    • contact you soon after the due date
    • refer selected debts to external collection agencies for collection on our behalf
    • take stronger measures – stronger recovery action may include  
      • garnishee notices
      • director penalty notices
      • statutory demands
      • claims or summonses
      • insolvency proceedings.

    For the minority of individuals and businesses that don’t promptly address their tax debt, we take timely stronger action to prevent them from gaining an unfair financial advantage over the majority who pay on time.

    See also:

    Last modified: 08 Aug 2016QC 44831