If you do not pay an assessment or liability by the due date interest is automatically accrued on the outstanding amount.
The existence of an Objection or an Appeal does not impact or defer your obligation to pay the disputed assessment or liability. If the Objection and/or Appeal decision is in your favour, interest is generally payable to you on the disputed amount/s that you have paid.
If you are unable to pay in full by the due date please contact ACTRO as soon as possible to discuss your circumstances and the possibility of a payment plan.
Recovery action may commence at any time if an amount is overdue unless an approved payment plan is in place.
If necessary, ACTRO will take enforceable action to recover unpaid debts. This occurs in instances where a taxpayer:
- is not willing to work with us
- repeatedly defaults on payment plans
- appears to be engaged in or involved in tax avoidance.
The type of enforceable action will depend on the circumstances but this could include:
- engaging an external collection agency
- issuing Garnishee Notices
- placing caveats and statutory charges on property
- sale of land/property (includes issuing a public notice of the properties to be sold)
- statutory demands
- court proceedings that could include windup action and examination of company records
- recovery of debt from directors of corporations
- pursuing people who are jointly and several liable.