Interest and penalties

How interest and penalties apply to late or unpaid debts and lodgments, and interest we pay on early or overpaid amounts.

Interest we pay
How we apply and pay interest on early payments, overpayments and delayed refund amounts.

Interest we charge
How we apply interest to unpaid tax liabilities and shortfall amounts on assessments you or we amend.

Penalties
Find out about the penalties we impose for failure to meet a tax obligation or false and misleading statements.

Request remission of interest or penalties
Find out if you can and how to request a remission of interest or penalties.

Interest and penalties – application to Crown entities and Commonwealth authorities
Find out how the application of interest and penalties will change.