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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.

Last updated 4 September 2023

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 important to ask for help. For support options see, support in difficult times.

We encourage you to contact us before the date your obligations are due. 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 lodge on time. 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

If you can't pay the amount you owe in full and on time, you may be eligible to enter a payment plan. A payment plan allows you to break down your payment into smaller amounts that are made via instalments. It should be spread over the shortest possible fixed period of time to minimise general interest charge (GIC) that will continue to accrue.

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

It’s important to lodge on time. 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

If you can't pay the amount you owe in full and on time, you may be eligible to enter a payment plan. A payment plan allows you to break down your payment into smaller amounts that are made via instalments. It should be spread over the shortest possible fixed period of time to minimise general interest charge (GIC) that will continue to accrue.

QC65001