Deferring repayments

You may apply to defer your compulsory repayment or overseas levy if you are in serious hardship or for other reasons.

On this page

• What deferring means
• When to apply to defer
• How to apply for deferral

What deferring means

If you owe a debt to the ATO (which includes a compulsory repayment or overseas levy) and you can't pay on time, you may apply to defer or amend your compulsory repayment or overseas levy.

This means we will either:

• not raise a repayment (defer)
• reduce the amount of repayment required toward your debt (amend).

When to apply to defer

You may apply to defer or amend your compulsory repayment or overseas levy if:

• making your repayment would cause you serious hardship
• there are other special reasons, for example
  • natural disasters affecting you
  • death or serious illness
  • other serious or difficult circumstances.
   

If you apply to defer or amend your repayment under serious hardship, we will ask you for a detailed statement of your household income and expenditure to justify your claim.

We may also ask you to provide further details of income and expenditure and evidence, such as a copy of your most recent payslip.

If you have special circumstances and need to apply to defer or amend your repayment, complete a Defer or amend your compulsory repayment or overseas levy form (NAT 2471).

See also Tax support for individuals.

How to apply for deferral

To apply for a deferral go to Defer or amend your compulsory repayment or overseas levy.

Next step – Contact us – Individuals enquiries.