Understanding vulnerability
You may be experiencing vulnerability if your situation increases your risk of harm, exploitation, exclusion, or isolation.
There are many reasons this can happen. These may include:
- physical or mental health issues
- disability
- age-related factors
- English not being your first language
- financial hardship or homelessness
- living in a remote or isolated area
- limited digital access or literacy
- being in an unsafe situation, including family or domestic violence
- significant life events, such as the death of a loved one or a natural disaster.
Not everyone in these situations will experience vulnerability. People respond to and manage circumstances in different ways.
Experiencing vulnerability may make it harder for you to understand, register, lodge or pay your tax and super obligations.
We aim to create a respectful and supportive environment where you feel safe to share your personal circumstances. To learn more about what this means and our commitment to how we support people experiencing vulnerability, see Our Vulnerability Framework.
In most cases, we can't change your tax obligations. However, when we understand how your situation has impacted you, we can tailor how we work with you and provide support where the law allows. We will clearly explain your options, and what we can and can't do.
Temporary or long-term vulnerability
Experiencing vulnerability can be temporary or long-term, and it may change over time.
Temporary vulnerability may arise from short-term events, such as illness, natural disasters or family crises. These situations may affect your ability to access information, lodge on time, or pay what you owe for a period.
Long-term vulnerability can relate to long-term or permanent circumstances, such as disability, chronic health conditions, caring responsibilities, long-term impacts of natural disasters requiring extensive repairs or rebuilds, limited literacy or ongoing financial hardship. These situations can create long-term challenges in understanding, managing, or meeting your tax obligations.
Our understanding of whether your situation is temporary or long-term helps us provide appropriate support and flexibility that suits your individual circumstances.
Timing of vulnerability
Understanding when you experienced vulnerability helps us consider how your circumstances have affected your ability to engage with us.
Current vulnerability is where your situation is affecting you now and impacting your ability to engage with the tax and superannuation systems.
Past vulnerability is when your circumstances of vulnerability are no longer current or active but may still be relevant as they may have affected your ability to meet your obligations or engage with us at the time.
Talk to us as soon as possible
If you are experiencing vulnerability, contact us as early as possible. Contacting us early can:
- help reduce your stress
- help us understand your circumstances before your tax obligations become too complex
- allow us to tailor support to your individual circumstances.
If you are already engaging with us on your tax or super obligations, you can tell us about your experience of vulnerability during those interactions.
You can:
- tell us you are having difficulties or that your circumstances have changed
- share as much information as you can, so we can understand your situation
- explain the support you may need, such as help to pay, or help communicating with us
- work with us to find a practical and manageable way to meet your tax obligations
- ask an authorised contact or representative to contact us on your behalf, if this is easier.
If you aren't sure what support you need, you can ask us. Tax support for when you need it most has examples of the types of supports that might help you.
We can't provide personal services, such as financial counselling and mental health support. If you need immediate support beyond your tax matters, see:
What happens after you to talk to us
We will:
- listen respectfully to what you tell us
- respond with empathy and compassion
- handle any information you share with respect for your privacy and only use it to provide appropriate support
- take your circumstances into account in considering what support may help you engage and comply with your obligations more easily
- offer practical support where possible, such as flexible timeframes or tailored communication
- provide services that are accessible and inclusive, so you can interact with us in a way that suits your needs
- clearly explain our decisions, your available options and next steps in plain language.
We will aim to resolve your enquiry when you first contact us.
If we are not able to do so at that time, for example, if we need more information or evidence, further clarification, or to complete internal processes, we will:
- assign a suitably trained staff member to your case
- explain next steps
- let you know if we need more information or evidence
- keep you informed about what to expect and any progress we make.
Be aware that while your experience of vulnerability may affect how we communicate with you and support you, it doesn't change your legal requirement to meet your tax and super obligations.
Providing evidence of vulnerability
In many cases, telling us about your experience of vulnerability will allow us to consider these circumstances and provide appropriate support.
In some situations, we may need to ask for evidence to support your request. This depends on:
- the type of support you are seeking
- whether the law requires specific information to be provided.
If we do need more information, we will explain what is required and why.
For more information, see Evidence of experiencing vulnerability.
Support services
If you or someone you know needs immediate help, there are free and confidential mental health and wellbeing support and counselling services available by phoning:
- Beyond BlueExternal Link on 1300 224 636
- LifelineExternal Link on 13 11 14
- 1800 RESPECTExternal Link on 1800 737 732.
Other specialised organisations also provide mental health, wellbeing and counselling services.