• Shortfall interest charge objections

    We need specific documents and information to process an objection to our decision about a shortfall interest charge.

    Providing this information up front will reduce delays.

    If you wish to lodge an objection to our decision about a shortfall interest charge, you'll need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Supporting information required

    If you have previously given us any of the information listed below, you don't need to resend it.

    The information we need includes:

    • full reasons why you disagree with our decision not to remit the shortfall interest charge
    • details of the circumstances that led to a delay in paying the tax shortfall
    • details of the efforts you made to ensure the tax shortfall was paid on time
    • an explanation as to how the ATO may have contributed to the delay
    • a chronological history of events leading to the delay in paying the tax shortfall
    • any additional information that supports your claims.

    Next steps:

      Last modified: 20 Feb 2017QC 19018