Considerations for remission
Before you request a remission of interest charges or failure to lodge (FTL) penalty, read about the information you should provide us and some examples that will help you determine if your circumstances are likely to warrant remission.
- Remission of interest charges – general interest charge (GIC) or shortfall interest charge (SIC).
- Remission of penalties – FTL penalty.
Supporting evidence
It's important to ensure any circumstances you want considered are included in your request. Where we believe more evidence is required, we may contact you. Examples of evidence could include medical certificates, letters from tax professionals, financial statements, police reports, outcomes of court proceedings, court orders, letters from financial institutions.
In addition to the information you provide with your request, we will also have access to information we have available on our systems including your lodgment and payment history, and assets you own such as real property, vehicles, boats and shares. This information may be used to help us make a decision.
Request a remission
Make sure you request a remission using the following channels.
Registered tax and BAS agents
Registered tax and BAS agents need to request remissions using the correct remission application form and submit it through our online services. Forms are available for GIC, SIC and FTL penalty remissions.
If you don’t have access to Online services for agents, you can still phone our Registered agent phone line to request a remission. We'll complete the form on your behalf and submit it to a dedicated team for a decision. Completed forms can also be mailed to us.
Legal practitioners
Legal practitioners can submit the relevant form to request a remission of GIC, SIC or FTL on behalf of their client by:
When you phone us to request a remission, we'll complete the form on your clients' behalf and submit it to a dedicated team for a decision. Completed forms can also be mailed to us.
Businesses including sole traders
Businesses (including sole traders with an ABN) can request a remission of GIC, SIC or FTL by:
- using the relevant form and submitting through our online services
- phone
Individuals
Individuals can request a remission of GIC, SIC or FTL by:
Online services
Remission application forms
Completing the correct application form and attaching in online services will:
- guide you to provide the information we need to make a decision
- reduce the need for us to contact you for additional information.
You need to complete a separate form for each taxpayer and penalty or interest type (for example, separate forms for GIC and SIC). You don't need to submit separate forms for different accounts. For example, you could submit one GIC remission application form for both income tax and activity statement.
If you don't use the correct form, your application may take longer for us to consider or we may need to ask you for additional information.
Get the remission form
Download and complete the relevant remission form, as follows:
- GIC – ATO GIC remission application form (XLSX, 68.5KB)This link will download a file.
- SIC – ATO SIC remission application form (PDF, 68.5KB)This link will download a file.
- FTL – ATO FTL remission application form (PDF, 68.5KB)This link will download a file.
We may update forms regularly for useability, so ensure you download the form for each application.
Submitting the form in online services
Make sure you submit each form in a separate mail message.
Submit your form using the following steps:
- Log in to Online services for individuals and sole traders (for sole traders with an ABN), Online services for business or Online services for agents and open a new mail message, using
- Practice mail for tax professionals
- Secure mail for businesses and sole traders.
- Select the Topic that your interest charge or FTL penalty relates to (for example, if your request relates to an income tax debt or lodgment, you would select income tax). If it relates to multiple accounts, you only need to select one.
- Select the relevant Subject (for example, Remission of general interest charge, Remission of shortfall interest charge or Remission of failure to lodge penalty).
- Attach your completed remission application form and any relevant evidence.
- Select the declaration, then Send.
The GIC application form must be submitted in EXCEL format only.
Phone us
Taxpayers can generally request remissions over the phone. If the request relates to interest or penalty amounts of more than $2,500, it will be escalated to a dedicated team. This means you won't receive an immediate decision.
You can request a GIC or FTL remission by contacting us.
You may also be able to request a SIC remission by phone, if:
- SIC was calculated on an amount larger than your amendment assessment (for example, if your pay as you go withholding credits weren’t included to reduce the shortfall)
- SIC was calculated after you paid your tax
- we took longer than the service standard time to issue your amended assessment and you incurred SIC.
SIC requests which do not meet the criteria above need to be submitted in writing.
If you can't submit your request using online services or by phoning us, you can mail us a completed application form. These forms were created for use by tax professionals and businesses in online services, but they can be completed, printed and mailed by any taxpayer. Using the correct form will help you provide us with the information required to assess your application.
For all FTL requests and GIC or SIC requests relating to income tax and activity statement liabilities, send your completed form to:
AUSTRALIAN TAXATION OFFICE
PO BOX 327
ALBURY NSW 2640
For GIC or SIC requests relating to fuel schemes and non-BAS claimants of wine equalisation tax and fuel tax credits, send your completed form to:
AUSTRALIAN TAXATION OFFICE
PO BOX 3007
PENRITH NSW 2740
Outcome of your request
If your request is declined, we will notify you in writing. The letter will explain why we have made the decision and any review rights you have available if you disagree with our decision.