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  • Additional support during COVID-19

    We are offering additional support to help you during this difficult time.

    Find out about:

    Who to contact

    If you’re an individual, sole trader, small or medium business and you're having difficulty meeting your tax and super obligations because of COVID-19, contact our Emergency Support Infoline on 1800 806 218 or speak with a trusted tax advisor.

    You can talk to someone in your language Monday to Friday between 8.00am to 5.00pm. Call the Translating and Interpreting Service (TIS National) on 13 14 50. Tell the operator the language you speak and ask them to phone us on 1800 806 218.

    Aboriginal and Torres Strait Islander peoples can phone our Indigenous Helpline on 13 10 30.

    If you have difficulty hearing or speaking to people who use a phone, you can contact us through the National Relay ServiceExternal Link (NRS).

    You can talk to your tax or BAS agent so they can work with us to support you to manage your tax affairs.

    If you’re a large business, contact our Large Service Team for support and advice about tax administration or technical issues affecting large business.

    Lodgment or payment

    We have various options available to help you during this time.

    Super payments

    If you are an employer, you need to meet super guarantee obligations for your employees.

    By law, we can't vary the contribution due date or waive the super guarantee charge.

    By lodging a Superannuation guarantee charge statement to us within a month of the quarterly due date, you will avoid additional penalties. If you can’t pay in full, we will work with you to set up a payment plan.

    See also:

    Payment and lodgment deferrals

    If you're having difficulty paying your tax, contact us as early as possible to discuss your situation as we have a range of options to support you.

    We may be able to defer your income tax, FBT and excise payment due dates up to 12 September 2020, stopping interest accruing on your tax liabilities and low interest payment arrangements.

    If you prepare and lodge your own tax forms, we've automatically deferred lodgment and associated payment for fringe benefits tax returns (FBT) until 25 June 2020.

    If you're ready to lodge sooner, you don't have to wait until the deferred due date.

    If you use a tax professional to lodge on your behalf, you may have a different deferred due date. Contact your registered tax or BAS agent to check your due date for lodgment or payment.

    See also:

    Low interest payment plans

    If you or your business has been affected by COVID-19 and you need help to pay your existing and ongoing tax liabilities, contact us to discuss entering a low interest payment plan.

    Remitting interest and penalties

    If you or your business is affected by COVID-19, we will consider remitting interest and penalties incurred after 23 January 2020.

    See also:

    Vary your PAYG instalments

    If you are a pay as you go (PAYG) instalments payer, you can vary your PAYG instalments on your activity statement. You may also be able to claim a refund for any instalments made during the 2019–20 financial year.

    Where you choose to vary your PAYG instalments we won't apply penalties or charge interest to varied instalments for the 2019–20 financial year.

    If you realise you've made a mistake working out your PAYG instalment, you can correct it by lodging a revised activity statement or varying a subsequent instalment.

    See also:

    Change your GST reporting cycle

    It is worth considering if you should temporarily change your reporting cycle.

    If you report quarterly and you are due for a GST refund, moving to monthly reporting means you can get quicker access to GST refunds you are entitled to. Before you make the change, you should be aware that:

    • you can only change from the start of a quarter; for example, if you request a change in May, the change will take effect from 1 July
    • changing your GST reporting cycle doesn't mean you have to change your PAYG withholding reporting cycle – you can manage this by specifying the roles you are changing
    • once you choose to report and pay GST monthly, you must keep reporting monthly for 12 months before you can elect to revert to quarterly reporting
    • if you're registered for fuel tax credits, and change your GST reporting from quarterly to monthly, you will also need to claim your fuel tax credits monthly
    • if you import and you apply for the deferred GST scheme in May or June, we will backdate this to 1 April 2020 and we will change your reporting cycle to monthly. See Deferred GST to find out more.

    You can change your GST reporting cycle through your tax or BAS agent, in the Business Portal or by phoning us on 13 28 66.

    If your GST turnover is more than $20 million you must pay and report monthly.

    Defer GST payments for importers

    If you are a GST-registered importer you may apply to defer your payments of GST on all taxable importations into Australia. This means instead of paying GST on your taxable imports upfront, you can defer payment until the first activity statement lodged after the goods are imported.

    All you need to do is lodge your deferral application and apply for the deferred GST scheme in May or June and we will backdate this to 1 April 2020. We will then change your reporting cycle to monthly and you will need to lodge monthly activity statements for April, May and June.

    This will also give you quicker access to any GST refunds you are entitled to.

    See also:

    Offshore providers of low-value goods, services and digital products

    If you supply low-value goods or digital products to Australia as a limited registration entity (LRE), you may be facing difficulty in your ability to meet your Australian GST obligations.

    If you are experiencing difficulties, we want you to contact us so we can help with:

    • lodging your GST return if you are having problems accessing our simplified system
    • paying the GST you have collected from your customers if you can’t use your usual method
    • arranging a deferral of your obligation to lodge a GST return and pay the GST in some situations
    • requesting remission of any interest or penalties that may have been applied.

    Next step:

    Statement of tax record

    If you are a business tendering for a Commonwealth Government contract over $4 million and receive an unsatisfactory statement of tax record, we will:

    • contact you to discuss options to correct this
    • where possible, assist you in fast-tracking corrections such as obtaining a lodgment deferral or payment plan.

    See also:

    Last modified: 03 Jun 2020QC 62023