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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 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).

    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:

    How to apply for deferral

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

    Next step:

    Last modified: 01 Jul 2019QC 44862