ATO fuel response payment plan

About the ATO fuel response payment plan

The ATO fuel response payment plan is no longer available. It was available from 1 April to 30 June 2026. If your business is impacted by high fuel prices, there are still support options available to help you manage your tax obligations.

If you were eligible, the ATO fuel response payment plan had the following conditions:

• no upfront payment
• a 3-year payment plan period of 36 equal monthly instalments
• general interest charge (GIC) remission. We will make a decision to remit any GIC that has accrued from the time of your application to the date of the third monthly instalment provided you
  • paid all instalments agreed under the payment plan for 3 months
  • brought any outstanding lodgments up to date in that period.

Note: If you've set up an ATO fuel response payment plan, you don't have to make a further application for GIC remission for this period.

Next steps for ATO fuel response payment plans

If you had applied for the ATO fuel response payment plan, you would already have been contacted by us advising the outcome of your application. Contact us if you haven't heard the outcome.

If you are using the payment plan, we will contact you after the end of the initial 3-month period to advise if you are eligible to:

• continue the ATO fuel response payment plan
• have the GIC remitted.

If your ATO fuel response payment plan continues, remember you can choose to pay in full earlier to reduce the GIC that will continue to accrue after the first 3 months.

If you couldn't access the ATO fuel response payment plan

If you are an ABN holder who meets the following 4 criteria you may still be able to access a more flexible payment plan from the ATO:

1. You have experienced an increase in business operating costs and these costs are either
   1. directly attributable to higher fuel costs
   2. indirectly attributable to high fuel costs because of increased transport, logistics or other supply chain costs.
2. You have a new tax debt, or you were unable to service an existing tax debt.
3. You can demonstrate a reduced capacity to pay due to the high fuel prices. This is separate from a general downturn in business or ordinary cashflow issues. This means that if fuel prices hadn’t been so high, you would have been able to meet your payment obligations, including your instalments under existing payment plans.

Note: Any request for remission of interest charges needs to be requested separately.

In addition to seeking support, you should prioritise the following actions:

• Pay your employees their wages and ensure you pay their super guarantee entitlements as a priority.
• Pay your creditors so they can pay their employee entitlements.
• Keep up to date with your lodgments. If you are expecting a refund, lodge as soon as you can.
• Contact us or your registered tax or BAS agent to discuss the tax support options that are right for you.