What deferring means
If you have a loan with the ATO (which includes a compulsory repayment or overseas levy) and you can't pay on time, you may apply to defer or amend your compulsory repayment or overseas levy.
This means we will either:
- not raise a repayment (defer)
- reduce the amount of repayment required toward your loan (amend).
When to apply to defer
You may apply to defer or amend your compulsory repayment or overseas levy if:
- making your repayment would cause you serious hardship
- there are other special reasons, for example
What deferring means
If you have a loan with the ATO (which includes a compulsory repayment or overseas levy) and you can't pay on time, you may apply to defer or amend your compulsory repayment or overseas levy.
This means we will either:
- not raise a repayment (defer)
- reduce the amount of repayment required toward your loan (amend).
When to apply to defer
You may apply to defer or amend your compulsory repayment or overseas levy if:
- making your repayment would cause you serious hardship
- there are other special reasons, for example
- natural disasters affecting you
- death or serious illness
- other serious or difficult circumstances.
If you apply to defer or amend your repayment under serious hardship, we will ask you for a detailed statement of your household income and expenditure to justify your claim.
We may also ask you to provide further details of income and expenditure and evidence, such as a copy of your most recent payslip.
If you have special circumstances and need to apply to defer or amend your repayment, complete a Defer or amend your compulsory repayment or overseas levy form (NAT 2471).
For more information see Tax support for individuals.
How to apply for deferral
To apply for a deferral see Defer or amend your compulsory repayment or overseas levy.
Next step
- natural disasters affecting you
- death or serious illness
- other serious or difficult circumstances.
If you apply to defer or amend your repayment under serious hardship, we will ask you for a detailed statement of your household income and expenditure to justify your claim.
We may also ask you to provide further details of income and expenditure and evidence, such as a copy of your most recent payslip.
If you have special circumstances and need to apply to defer or amend your repayment, complete a Defer or amend your compulsory repayment or overseas levy form (NAT 2471).
For more information see Tax support for individuals.
How to apply for deferral
To apply for a deferral see Defer or amend your compulsory repayment or overseas levy.
Next step