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  • Floods

    If you're facing problems meeting your tax obligations due to flooding, we'll work with you to get things back on track.

    Depending on your circumstances, we may:

    • give you extra time to pay your debt or lodge tax forms such as activity statements
    • help you find your lost tax file number (TFN) after verifying your identity
    • re-issue income tax returns, activity statements and notices of assessment
    • help you reconstruct lost or damaged tax records
    • prioritise any refunds you are owed
    • set up a payment plan tailored to your circumstances, including an interest-free period
    • remit penalties or interest charged during the time you have been affected.

    Employers still need to meet super guarantee obligations for their employees. By law, we can't vary the contribution due date or waive the super guarantee charge on late super guarantee payments.

    Phone us on 1800 806 218 to see what support is available in your circumstances.

    Other support options:

    • If you prefer to speak in a language other than English, phone the Translating and Interpreting Service (TIS) on 13 14 50.
    • Aboriginal and Torres Strait Islander people 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).

    Find out about:

    Access GST credits and vary PAYG instalments

    If your tax circumstances have changed as a result of flooding, you can:

    • change your GST reporting cycle to monthly reporting and payment
    • vary your PAYG instalments.

    Monthly GST credits

    Businesses making purchases to replace stock and other losses may elect to change their GST reporting and payment to monthly, to get quicker access to net amount refunds.

    Changing your GST reporting cycle to monthly doesn't mean you have to change your pay as you go (PAYG) withholding reporting cycle. You can manage this by specifying the roles you are changing.

    You can't change your election back to quarterly until 12 months after you elected to change to monthly. Also, if your GST turnover is more than $20 million you must pay and report monthly.

    If you're registered for fuel tax credits, electing to change your GST reporting from quarterly to monthly will mean that you also need to claim your fuel tax credits monthly.

    You can change your GST reporting cycle through your tax or BAS agent, in the Business Portal, or by phoning us on 13 72 26.

    See also:

    PAYG instalments

    You can also vary your PAYG instalments if your circumstances have changed and will result in you paying too much (or too little) for the income year.

    You can lodge a variation on your next BAS or instalment notice. There is no limit to the number of variations you can make.

    Your varied amount or rate will apply for all your remaining instalments for the income year, or until you make another variation.

    If you've already lodged

    If you've already lodged any quarterly activity statements, you can claim a credit (at item 5B) on your next activity statement for the instalment amount you paid in the previous quarters, to receive a refund of the amount paid.

    You can also revise your latest lodged activity statement to nil and claim a credit for amounts previously paid.

    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:

    Specific flood events

    North Queensland floods

    For information related to North Queensland flood events, see:

    Last modified: 19 Jan 2021QC 64557