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  • Natural disasters January – February 2019

    Support is available for you

    From 25 January 2019, North Queensland received heavy rainfall originating from a monsoon trough. This resulted in some locations receiving rainfall in excess of 1,500mm causing significant flooding.

    We don't want you to be concerned if you are facing problems with your tax affairs because of this event. We will work with you to get things back on track.

    Lodgment and payment deferrals

    The automatic deferrals we applied if your business or residential address is in one of the identified impacted postcodes listed below, for all income tax, activity statement and FBT lodgments and payments due in February, March, April and May 2019, are due on 31 May 2019. All deferrals granted for later dates will still apply.

    These arrangements supplement the financial assistance made available through Disaster Recovery Funding Arrangements (DRFA).

    If you are having difficulty meeting the deferred due date, call us on 1800 806 218 and we can work with you to find a solution, or speak with your registered tax professional.

    If you have a tax debt or overdue lodgment and your business or residential address is within the identified impacted postcodes, we will defer recovery and other action until after 31 May 2019.

    Whether you’re an individual, business owner or primary producer, we will work with you to help you sort out your tax affairs. We can help by:

    • giving you extra time to pay your debt or lodge tax forms such as BAS and activity statements
    • helping you find your lost tax file number (TFN) by using methods such as your date of birth, address or bank account details to verify your identity
    • re-issuing income tax returns, activity statements and notices of assessment if your tax records are lost or damaged
    • setting up a payment plan.

    Employers will still need to meet their superannuation guarantee obligations for their employees. By law, we cannot vary the contribution due date or waive the superannuation guarantee charge on late super guarantee payments.

    If employers or Digital Service Providers in the affected areas have a deferral for Single Touch Payroll reporting and it is due to expire then we will provide an automatic extension to the deferral.

    These deferrals do not apply to large withholders (that is, those who have previously withheld more than $1 million annually or are part of a corporate group that has).

    Tax practitioners and their clients affected by this natural disaster can access additional support.

    See also:

    Pay as you go instalments

    If you are a quarterly pay as you go (PAYG) instalments payer you can:

    • vary your PAYG instalments to nil on your activity statement for the December 2018 quarter
    • claim a credit (at item 5B) on your December 2018 activity statement for the instalment amount you paid for the September 2018 quarter to receive a refund of the amount paid.

    If you've already lodged your December 2018 activity statement, you can still vary the instalment or claim a credit by revising your activity statement by the deferred due date, 31 May 2019. You can also vary your PAYG instalments in future periods. We will not apply penalties or charge interest to varied instalments for taxpayers within the impacted postcodes in the 2018–19 financial year.

    If you do not have a tax or BAS agent and are unable to access forms or business records, call us on 1800 806 218 and we will help you lodge over the phone.

    For more information, visit How to vary the amount you pay or contact your tax or BAS agent.

    Fast tracking refunds

    If your business or residential address is in one of the identified impacted postcodes, you do not need to ask us to fast track a refund that is due to you. We will do this automatically.

    See also:

    Monthly GST credits

    Businesses that are making purchases in coming months to replace stock and other losses may wish to continue to lodge and pay as normal, or elect to change the GST reporting cycle they use to report and pay GST monthly in order to get quicker access to net amount refunds.

    Changing your GST reporting cycle to monthly does not require you to change your PAYG withholding reporting cycle. You can manage this by specifying the roles you are changing.

    If your GST turnover is more than $20 million, you cannot change your election back to quarterly until 12 months after you elected to change to monthly.

    If you are registered for fuel tax credits, electing to change your GST reporting from quarterly to monthly will mean that you also need to claim your fuel tax credits monthly.

    You can change your GST reporting cycle through your tax or BAS agent, in the business portal, or by phoning us on 13 72 26.

    See also:

    Simplified fuel tax credits for farmers

    If you are a farmer and your business or residential address is in one of the identified impacted postcodes you can use the simplified methods for calculating fuel tax credits, regardless of the amount you claim each year.

    This means you can use the fuel tax credit rate that applies at the end of the BAS period, and simplifies the way you work out how much fuel you purchased for the period.

    See also:

    • PCG 2019/2 Fuel tax credits – practical compliance methods for farmers in disaster affected areas

    Not in the impacted postcode region?

    If you are affected by this disaster and you need further assistance, or your business is affected but is outside the following postcodes, phone us on 1800 806 218, or contact your tax or BAS agent. Your tax or BAS agent will be able to work with us to provide appropriate support.

    Affected postcodes

    Following are the local government areas and postcodes in Queensland that have been granted disaster funding.

    Additional postcodes may be added to the list once damage assessments have been finalised.

    Barcoo

    • 4481
    • 4736
    • 4480
    • 4730
    • 4702

    Boulia

    • 4829
    • 4823
    • 4825
    • 4824

    Burdekin Shire

    • 4807
    • 4809
    • 4808
    • 4806
    • 4816

    Burke Shire

    • 4825
    • 4830
    • 4824

    Cairns

    • 4870
    • 4878
    • 4879
    • 4871
    • 4868
    • 4861
    • 4860
    • 4869
    • 4865

    Carpentaria

    • 4892
    • 4890
    • 4825
    • 4830
    • 4824
    • 4823
    • 4891
    • 4816

    Cassowary Coast

    • 4860
    • 4852
    • 4854
    • 4871
    • 4858
    • 4855
    • 4856
    • 4859
    • 4849
    • 4816

    Charters Towers Region

    • 4816
    • 4817
    • 4820
    • 4850

    Cloncurry Shire

    • 4829
    • 4823
    • 4825
    • 4824

    Cook Shire

    • 4892
    • 4895
    • 4871
    • 4874

    Croydon Shire

    • 4890
    • 4871
    • 4822

    Diamantina

    • 4829
    • 4482
    • 4735
    • 4481

    Doomadgee

    • 4830

    Douglas Shire

    • 4873
    • 4895
    • 4877

    Etheridge Shire

    • 4871
    • 4872
    • 4816
    • 4821

    Flinders Shire

    • 4733
    • 4732
    • 4821
    • 4822
    • 4816

    Hinchinbrook Shire

    • 4850
    • 4820
    • 4816

    Hope Vale

    • 4895

    Kowanyama

    • 4892

    Lockhart River

    • 4892

    Longreach

    • 4730
    • 4731
    • 4727
    • 4702

    Mackay

    • 4741
    • 4740
    • 4737
    • 4754
    • 4757
    • 4753
    • 4756
    • 4751
    • 4738
    • 4799
    • 4750
    • 4798
    • 4800

    Mapoon Aboriginal Shire

    • 4874

    Mareeba

    • 4881
    • 4872
    • 4880
    • 4871
    • 4892
    • 4887

    McKinlay Shire

    • 4823
    • 4824
    • 4822
    • 4816

    Mornington

    • 4830
    • 4871
    • 4891

    Mount Isa

    • 4825
    • 4828

    Napranum Aboriginal Shire

    • 4874

    Palm Island Shire

    • 4816

    Pormpuraaw Aboriginal Shire

    • 4892

    Richmond Shire

    • 4822
    • 4823
    • 4816

    Torres Shire

    • 4875
    • 4876

    Torres Strait Island

    • 4875

    Townsville

    • 4816
    • 4810
    • 4815
    • 4811
    • 4817
    • 4818
    • 4814
    • 4812
    • 4813
    • 4819

    Whitsunday

    • 4805
    • 4804
    • 4802
    • 4800
    • 4741
    • 4803
    • 4801

    Winton

    • 4733
    • 4735

    Wujal Wujal

    • 4895

    Yarrabah

    • 4871

    See also:

      Last modified: 28 May 2019QC 57872