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  • North Queensland Floods

    Support is available for you

    If you are facing problems with your tax affairs following the North Queensland floods, we will work with you to get things back on track.

    Whether you’re an individual, business owner or primary producer and are having difficulty meeting your tax and super obligations we can work with you to find a solution.

    Call us on 1800 806 218 so we can find a solution based on your individual circumstance.

    Depending on your circumstances, we may:

    • give you extra time to pay your debt or lodge tax forms such as activity statements
    • help you find your lost tax file number (TFN) by using methods to verify your identity such as your:
      • date of birth
      • address
      • bank account details
       
    • re-issue income tax returns, activity statements and notices of assessment
    • help you re-construct tax records that are lost or damaged
    • fast track your refund
    • set up a payment plan tailored to your individual circumstances including interest free periods
    • remit penalties or interest charged during the time you have been affected.

    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.

    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, March or June 2019 quarter by lodging a revised activity statement before you lodge your income tax return for the year.

    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 realise you've made a mistake working out your pay as you go (PAYG) instalment, you can correct it by lodging a revised activity statement or varying a subsequent instalment.

    See also:

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

    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.

    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.

    You cannot change your election back to quarterly until 12 months after you elected to change to monthly. Also, if your GST turnover is more than $20 million you must pay and report 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.

    If you are unsure whether you fall within an impacted postcode, call us on 1800 806 218.

    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

    Rental property owners

    • If your rental property was impacted by natural disaster it may affect the types of expenses you can claim and the income you need to include in your tax return.
    • For advice and guidance on rental properties impacted by natural disaster visit Rental properties and business premises.

    See also:

    Lodgment and payment deferrals

    For those in affected postcodes that were granted disaster funding, we applied automatic deferrals to income tax, activity statement and FBT lodgments and payments. These ended on 31 May 2019.

    If you need further assistance phone us on 1800 806 218, or contact your tax or BAS agent.

    See also:

      Last modified: 25 Jul 2019QC 57872