Debt recovery

Overview

If you are unable to pay your tax liability in full by the due date, or are already in arrears, please contact our office as soon as possible to discuss your options.

Preventative actions

Our office takes a proactive approach to help taxpayers meet their obligations and avoid incurring tax debts. Preventative actions include:

Recovery actions

If you have defaulted on your taxation obligations, we undertake a number of actions to recover the debt owed by you. Depending on your willingness to engage with us, these actions become progressively firmer. Some of our actions are listed below.

Early actions
Firm actions
Strong actions

Please be aware that early action is not a pre-condition to firm or strong action, and firm action is not a pre-condition to strong action. The actions we take are determined on a case-by-case basis and take into account a number of factors, such as historical compliance.

Payment plans

If you have overdue tax, this office may offer you a payment plan for half of the age of your debt, capped at 12 months. Please note that payment plans are not available for conveyance duty.

For corporate entities, an up-front payment of 25 per cent of debt is required and payment plans are generally capped at six months.

Interest will continue to accrue on all outstanding amounts during the duration of any agreed payment plan.

To avoid any further recovery action commencing, your overdue tax must be paid in full or you must comply with the terms of the agreed payment plan.

Interest

If you do not pay your tax obligation by the due date, interest will accrue on all outstanding amounts.

Contact details

To ensure you are receiving your assessment notices and other correspondence, please ensure your contact details are up-to-date. It is your responsibility to ensure we have the most up-to-date information. Please update your details with us so we can get in touch.

Objections and appeals

The existence of an objection or an appeal does not impact or defer your obligation to pay a disputed assessment or liability.

Interest will continue to accrue during the period in which an objection or appeal is being determined. If, however, the objection or appeal decision is in your favour, disputed tax paid will be refunded to you. Interest is generally payable to you on the disputed amount/s that you have paid.

Importantly, all debts related to disputed assessments and liabilities may continue to be recovered by our office as if no objection or appeal was pending.

More information on your objection rights can be found here.