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  • Deferring repayments

    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 your compulsory repayment or overseas levy.

    A deferral of your repayment means we will either:

    • not raise a repayment or
    • reduce the amount of repayment you are required to make toward your debt.

    You may apply to defer 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, or other serious or difficult circumstances.

    If you apply to defer 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 your repayment, complete a Deferring your compulsory repayment or overseas levy form (NAT 2471).

    See also:

    How to apply for deferral

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

    Next step:

    Last modified: 27 Sep 2018QC 44862