We need specific documents and information to process an objection to our decision about a shortfall interest charge.
Providing this information up front will reduce delays.
If you wish to lodge an objection to our decision about a shortfall interest charge, you'll need to:
- complete and submit the relevant objection form (for taxpayers or tax professionals)
- provide the supporting information listed below.
Supporting information required
If you have previously given us any of the information listed below, you don't need to resend it.
The information we need includes:
- reasons why you disagree with our decision to apply or not to remit the shortfall interest charge
- details of the circumstances that resulted in the tax shortfall period (the day the tax debt was due or would have been due for payment if the shortfall was reported correctly, and the day before the notice of assessment was issued which included the amount of tax shortfall)
- details of the efforts you made to reduce or avoid the tax shortfall period
- whether the reason for the tax shortfall period was directly attributable to a natural disaster, other disasters or serious illness
- an explanation if you believe the ATO may have contributed to the delay
- a chronological history of events leading to the tax shortfall period
- any additional information that supports your claims.