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  • Flood support

    If you've been affected by the recent New South Wales and Queensland floods you don’t need to worry about tax right now. When you’re ready, we’re here to support you. If you are a small business or individual and you are struggling to meet your tax obligations, we have a range of support options available that we've outlined below.

    You can also phone our Emergency support line on 1800 806 218 to see what support is available in your circumstances.

    We understand that tax is not your number one priority at this time, however we encourage you to lodge when you can.

    We also understand that some businesses not directly impacted by the floods may need help. We encourage them to contact us or their tax professional to discuss their circumstances.

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    Help with activity statements and instalment notices

    This information applies to small business and individual taxpayers in affected local government areas (LGAs) in QueenslandExternal Link and New South WalesExternal Link who need to lodge business activity statements and instalment notices with an original due date of 28 February 2022 or 21 March 2022.

    These taxpayers can lodge relevant returns up until 28 March 2022 and do not need to request a lodgment deferral if they are able to lodge by that date. This does not apply to significant global entities or large businesses, who will need to contact us to work through any lodgment concerns.

    Be aware that:

    • You do not need to request a lodgment deferral if you lodge by 28 March 2022.
    • Our systems will still reflect the original lodgment due date of these documents until they are lodged. The due date will only update after the lodgment has been received.
    • You may see a penalty on your account until we are able to complete the process of remitting associated penalties.
    • The payment due date for these lodgments will not change however we will take an empathetic approach to your situation. General interest charge (GIC) will still apply if payment is not made by the original payment due date. If you are not able to pay by the due date, you should contact us to discuss payment options and request a remission of GIC.
    • If you will not be able to lodge by 28 March 2022, you or your tax agent can apply for a deferral on a case-by-case basis. If you already have a deferral, it will remain in place.

    Additional information for agents

    • If your practice has been affected by the floods and you need practice-wide support, contact us when you are ready for us to provide tailored support through our supported lodgment program.

    Support for small business

    If your tax circumstances have changed because of floods, you can:

    Find out more about how we can support your small business.

    Varying your PAYG instalments

    If you have been impacted by the recent floods, you may vary your pay as you go (PAYG) instalments, as well as claim a credit at label 5B on your activity statement for previous instalments paid.

    We will not apply penalties or charge interest on variations for the 2021–22 income year if you have taken reasonable care to estimate your end of year tax liability.

    Find out more about How to vary your PAYG instalments and how we can support your small business.

    Recovery assistance

    The Australian Government Disaster Recovery Payment (AGDRP) and the Disaster Recovery Allowance (DRA) may be available if you have been affected by floods. See Disaster support from other agencies for information about payments and support available in a disaster.

    If you've received a payment and need to find out how to include it in your tax return, see Disaster assistance payments and your tax.

    Last modified: 17 Mar 2022QC 68076