ATO fuel response payment plan

About the fuel response payment plan

As an eligible taxpayer you can access the ATO fuel response payment plan with the following conditions:

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

Note: The ATO fuel response payment plan is available by application until 30 June 2026. You will not have to make a further application for GIC remission for this period.

The ATO will continue to assess the situation and support options available. Updates will be made to this information if the ATO will continue or change this support beyond 30 June 2026.

What to do before accessing the ATO fuel response payment plan

Before applying you must:

• consider whether you are eligible for an ATO fuel response payment plan
• gather information and evidence supporting your eligibility.

If you are not eligible, 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 and if you are expecting a refund, lodge as soon as you can.
• If you owe money, pay what you can as soon as you can. For the remaining debt you can setup a normal payment plan through online services.
• Contact your registered tax or BAS agent to discuss the options that are right for you.

Eligibility to apply for the ATO fuel response payment plan

You are eligible to apply for the ATO fuel response payment plan if you are an ABN holder who meets the following 4 criteria:

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 are 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 anticipate you would have been able to meet your payment obligations, including your instalments under existing payment plans.
4. Your lodgments are up to date within 3 months of the payment plan being set up. We may cancel your payment plan if lodgments are not up to date within this period. Up-to-date lodgments are also required for us to make a decision to remit GIC under the fuel response payment plans.

The ATO fuel response payment plan is available by application until 30 June 2026.

You can review the Privacy notice for the ATO fuel response payment plans.