Even if you can’t pay on time, it’s important you lodge your activity statements or tax returns on time if you can. This will show the ATO you’re aware of your obligations and doing your best to meet them.

Depending on your circumstances they may be able to:

• set up an affordable payment plan (you may be able to do this using ATO online services)
• defer a compulsory repayment – for example, Higher Education Loan Program
• prevent any tax refund you may be due to receive from being used to pay debts with other government organisations
• in special circumstances, they can release you from paying some taxes if this would cause serious hardship.

While it’s important to lodge on time, the ATO understands there may be circumstances where you can’t. It’s helpful to contact the ATO, or speak with a tax practitioner, as early as possible. Depending on your circumstances, they may be able to defer your lodgment.

Go to the ato.gov.au website to find out about support to lodge and pay and how they can help you with paying.