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  • 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.

    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.

    Last modified: 30 May 2022QC 33412