If you can't lodge or pay on time
Help for individuals and businesses at risk of missing a tax or super lodgment or payment due date.
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Support for individuals
If you forget a due date or are worried that you won't be able to lodge or pay on time, it's never too late to ask for help. For support options see, support in difficult times.
We encourage you to contact us as early as possible. If you prefer, you can speak with a registered tax practitioner who can contact us on your behalf.
To access support options in an easier to read format, visit If you can't lodge or pay on time – easier to read information.
Lodgment
It's important to keep your lodgments on track even if you can't pay. Lodging your tax return on time shows us that you're doing your best to meet your obligations.
If you're worried you won't be able to lodge your tax return before 31 October, you can:
- contact a registered tax agent about your options (if you use a registered tax practitioner, you may have a different due date)
- depending on the amount and type of income you receive, you may be eligible for assistance from Tax Help, a community-based program helping eligible low-income earners complete their returns
- contact a tax clinic near you for free tax advice and support, from the National Tax Clinic program, a government-funded initiative to help people who may not be able to afford professional advice with their tax affairs
- call us to discuss your situation on 13 11 42 during operating hours
If you still need to lodge a tax return for a previous year, it’s important to get up to date as soon as possible. This will ensure all your information is current and complete, which means you'll have greater certainty about your overall position. Getting overdue lodgments up to date may also help you avoid penalties.
Payment
Even if you can’t pay on time, lodging your tax return shows us that you’re doing your best to meet your obligations.
If you're worried you won't be able to pay on time, we may be able to set up an affordable payment plan that works for you.
For assistance on payment plans, see Help with paying.
Support for businesses and not-for-profits
We encourage you to contact us as early as possible. If you prefer, you can speak with a registered tax practitioner who can contact us on your behalf.
Lodgment
We have options available to help you manage your lodgment due dates.
- You may be eligible for an extra 2 weeks to lodge and pay your quarterly activity statements if you receive and lodge them online.
- If you use a registered tax practitioner to lodge your income tax or BAS on your behalf, you may have a different due date.
- Small businesses and not-for-profits are eligible for tax advice and support from the National Tax Clinic program. The tax clinics operate independently from us and operate from universities in each state and territory.
- If you need help to lodge on time, call us to discuss your situation on 13 11 42 during operating hours.
Payment
Even if you can’t pay on time, it’s important to lodge on time. This will give you certainty of your position with us, as well as show us you’re aware of your obligations and doing your best to meet them.
If you're worried you won't be able to pay on time, we may be able to set up an affordable payment plan, with interest-free periods for eligible overdue activity statement amounts.
Help for individuals and businesses at risk of missing a tax or super lodgment or payment due date.