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  • Disclosure of business tax debts

    Businesses who meet certain criteria may have their tax debt information reported to credit reporting bureaus (CRBs).

    If you're already engaged with us to manage your tax debts, your information will not be reported to CRBs.

    Find out about:

    Disclosure of business tax debts

    The disclosure of overdue business tax debts will:

    • support businesses to make more informed decisions about who they are doing business with by making overdue tax debts more visible
    • encourage taxpayers to engage with the ATO to manage their tax debts to avoid having their tax debts disclosed
    • create a more level playing field where businesses who pay their tax on time are not disadvantaged by those who do not.

    Criteria for reporting business tax debts

    We may report a business tax debts if they meet the following criteria:

    • have an Australian business number (ABN), and are not an excluded entity
    • have one or more tax debts, of which at least $100,000 is overdue by more than 90 days
    • are not engaging with us to manage their tax debt
    • don't have an ongoing complaint about the proposed reporting of their entity's tax debt information with the Inspector-General of Taxation Ombudsman.

    An entity is excluded if it's either, a:

    • deductible gift recipient
    • complying superannuation fund
    • registered charity
    • government entity

    Intent to Disclose Notice

    We will send a written notice if we plan to disclose a business’s tax debt.

    The notice will tell you what actions you can take to avoid your tax debt information being reported.

    You will have 28 days from receiving the notice to take relevant action.

    If you believe we’ve made a mistake with your debt balance or you disagree with our decision to disclose your debt balance to CRBs, contact us immediately to discuss your situation.

    We will work with you to check and manage your tax debts and tax obligations.

    If you’re worried you won’t be able to pay on time, or you’ve already missed a due date, we have options available to support you.

    If you are a small business you also have access to Dispute Assist, a free service that helps unrepresented small businesses with the dispute process.

    Next steps:

    • Call the Disclosure of business tax debts enquiries line on 1300 303 570 and select option 4 between 9:00am and 6:00pm, Monday to Friday.
    • Help with paying

    See also:

    Credit reporting bureaus

    We will only report a business' tax debts information to CRBs that are registered with us and have entered into an agreement that complies with our privacy standards and details the terms of the reporting.

    You can obtain information on how to check your credit reporting record using the Office of the Australian Information Commissioner website.

    See more:

     

    Last modified: 28 Jun 2021QC 66118