Serious financial hardship
You are only considered to be under serious financial hardship in specific circumstances. These circumstances differ, depending on whether you're an individual or a business.
A person is considered to be in serious hardship when they would be left unable to provide for themselves, their family or other dependents the following:
- medical treatment
- other basic necessities.
Factors contributing to serious hardship generally include family tragedy, financial misfortune, serious illness, impacts of natural disaster and other serious or difficult circumstances.
Serious financial hardship can also apply to businesses that need their refund to continue business. Serious hardship means financial difficulty associated with:
- business closure
- disconnection of an essential service
- repossession of a vehicle used for business purposes
- imminent legal action pending for non-payment of debts
- period of review limitations
- court orders
- other necessities for the business or people you are responsible for.
If none of these factors apply to your circumstances, you are unlikely to qualify for priority processing under serious financial hardship.
Circumstances we consider to be serious financial hardship.