ATO Support and Contact Information for Lodging and Payment Assistance
Australian Taxation Office (ATO) is providing support to clients for lodging and paying taxes, focusing on education and assistance rather than enforcement. They offer various ways to contact ATO for inquiries and digital services, including setting up payment plans if clients can't pay on time.
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Australian Taxation Office Supporting our clients to lodge and pay Michael Roberts Lodge and Pay Assistant Director OFFICIAL - EXTERNAL 1
Lodging and Paying We shifted our focus from enforcement action to education and assistance. Maintained contact with all taxpayers in affected areas. As lockdowns are lifting we are recommencing our firmer and stronger engagement activities. We continue to support businesses and individuals as they recover from the impacts of COVID. We need taxpayers and their advisors to engage with us, so that we can understand their circumstances and provide appropriate support OFFICIAL - EXTERNAL 2
How to contact the ATO Phone us on 13 28 61 for individuals enquiries Phone us on 13 28 66 for business enquiries Phone us on 13 10 30 for the Indigenous Helpline Phone us on 13 11 42 for lodgment & payment enquiries Visit us at selected Services Australia service centres. Write to us Australian Taxation Office GPO Box 9990 [insert the name and postcode of your capital city] OFFICIAL - EXTERNAL 3
How to contact the ATO digital services ATO online services in MyGov Use myTax to lodge your tax return ATO App Live chat with us (currently for myTax and Small business assist) Find solutions on ATO Community Ask Alex for help ATO tv | Facebook | twitter | YouTube OFFICIAL - EXTERNAL 4
Lodging and Paying We are proactively engaging with clients to provide them support, to help them get back on track, and to stay on track. Clients need to lodge on time even if they can t pay. It is never too late for clients to seek help and assistance. Payment Plans Where a client cannot pay on time, they may be able to apply for a payment plan and pay by instalments. The easiest way to set up a payment plan if a client owes $100,000 or less is by using our online services. Clients can also phone us on 13 11 42 during our operating hours to discuss payment options. Before calling, we recommend client s use our payment plan estimator to work out a plan they can afford. OFFICIAL - EXTERNAL 5
What does the ATO look for when considering payment plans? When considering a payment plan proposal some of the things we take into account are: Has the client been impacted by COVID? If yes, how so and is the impact ongoing? What is the client s capacity to pay? What is the level of risk posed by the client and the payment plan being proposed, what is the length of the payment plan being proposed? What is the client s compliance history including how many previous payment plans have defaulted, have they been subject to audits with penalties imposed, have they remained engaged and continued to lodge despite not being able to pay? OFFICIAL - EXTERNAL 6
What should be done to ensure the best chances of obtaining an agreeable plan? Some of the things clients and Financial Councillors can do is: Keep engaged with the ATO. Ensure lodgments are up to date even if the client is unable to pay in full. Provide supporting information and financials where requested, within the timeframes provided. Security - when considering risk and compliance history, we will consider whether security in support of the payment plan is required. When our debt is secured, we can be much more flexible in terms of the payment plans we grant. OFFICIAL - EXTERNAL 7
Assistance for Hardship Short Term Deferrals or suspensions Remission of penalties or interest Payment Plans Priority refund processing OFFICIAL - EXTERNAL 8
Assistance for Serious Hardship Release Individuals and trustees of deceased estates can apply All lodgments must be up to date Not all debts are eligible for release see Debt release tool on ato.gov.au Non Pursuit A non-pursued debt is an outstanding tax debt we have placed on hold and chosen not to pursue collection at that time. The reason we do not pursue is usually because it is not economical for us to do so. A debt deemed uneconomical to pursue can be re-raised at a later date if your circumstances change. OFFICIAL - EXTERNAL 9
Assistance for Serious Hardship Compromise In limited circumstances the ATO can compromise a debt, this is detailed in Practice Statement Law Administration PS LA 2011/3. Where there may be an impact on other creditors, compromise will not be granted. Waiver A waiver is considered by the Department of Finance, not the Commissioner, and permanently extinguishes a debt owed to the Commonwealth. The Commonwealth cannot pursue the debt at a later date if the financial circumstances of the person or organisation which received the waiver improve. OFFICIAL - EXTERNAL 10
Debt Recovery Stronger Action Garnishee Notice Wind up Action Director Penalty Notice Statutory Demand Debt Recovery Stronger Action Claim or Summons Creditors Petition Administrative Individual Bankruptcy Notice Corporate 5 OFFICIAL EXTERNAL
ATO Approach to Insolvency In line with community expectations we paused the majority of debt enforcement activities Our approach was, and remains, to help businesses get back on track or exit with dignity As a last resort in the debt recovery process we may take stronger action using legal recovery 12 OFFICIAL EXTERNAL
Insolvency Small Business Reform The Government has made changes to the insolvency framework to better support Australian businesses, their creditors and their employees. The changes will help more small businesses to restructure quickly and survive the economic impacts of COVID-19. The ATO s focus is on assisting eligible businesses to access these measures where possible and where appropriate. 13 OFFICIAL EXTERNAL
Insolvency Small Business Reform Eligibility The new processes are available to incorporated businesses with liabilities of less than $1 million: Simplified liquidation you must have all your lodgments up to date to be eligible Restructuring before providing a restructuring plan to creditors you must have paid all employee entitlements that are due and payable (including superannuation) your tax lodgments up to date (or at least been 'substantially complying' with this requirement) 14 OFFICIAL EXTERNAL
Dealing with disasters If you ve been affected by a recent event or disaster we will give you time to recover and help you get back on track when you are ready. To find out about tailored support for specific disaster events such as; COVID-19 Bushfire Floods Drought Visit Dealing with disasters | Australian Taxation Office (ato.gov.au) OFFICIAL - EXTERNAL 15
Useful Links Our social media pages: Assistance with paying debts: Facebook: www.facebook.com/ato.gov.au Support to lodge and pay | (ato.gov.au) Help with paying | (ato.gov.au) Twitter: @ato_gov_au How to pay | (ato.gov.au) Managing payments | (ato.gov.au) ATO Community: ATO Community Dispute Assist | (ato.gov.au) Indigenous helpline and free Tax Help | (ato.gov.au) OFFICIAL - EXTERNAL 16
