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.
For more information see Contact us – Individuals enquiries
Support for people experiencing vulnerability
If you're facing challenging personal circumstances and need extra help managing your tax obligations, visit Tax support when you need it most for other support options available to people experiencing vulnerability.