We're making interim changes to address some of the existing irritants in the current remission of interest charge and failure to lodge (FTL) penalty processes, while we await the outcomes of our broader review of taxpayer relief provisions.
What we're changing
Soon, you’ll need to submit requests for remissions of general interest charge (GIC), shortfall interest charge (SIC) and FTL penalty using the relevant remission application form. From 22 January 2026, you’ll be able to download the new forms from our website and you’ll need to submit them via practice mail in Online services for agents.
If you don't have access to Online services for agents, you’ll still be able to phone our Registered agent phone line. We’ll complete the form on your behalf and submit it to a dedicated team for a decision. Completed forms can also be mailed in.
We’ll update our web content to provide instructions on submitting remission requests using the new application forms.
Why we're making changes
These interim changes are designed to:
- help guide you and your clients to provide us with the information we need to make a remission decision
- increase consistency in decisions by directing remission requests to a dedicated team
- provide clarity in our web content on the circumstances where we are likely to accept or decline a remission request.
Things to note
- From 22 January 2026 the web content and forms will be available for use and we’ll communicate this with you.
- Make sure you download and use the current version of the forms to avoid any delays in response time.
- Any remission requests submitted before 22 January 2026 will be actioned as normal. You don’t need to do anything.
- You may notice delays in our response time while we work through the rollout of our new process. We’ll work to minimise any delays and appreciate your patience while we implement these changes.
This is the first step to improving our processes. We know there are more opportunities for improvement, and you’ll hear more about these as our broader review of taxpayer relief provisions progresses.