Devastating bushfires have been burning across large parts of Australia since late 2019.
If you’ve been impacted by these bushfires, we understand that your priority is on your family and community at this time. We’ll help you sort out your tax affairs later.
If you live in one of the identified impacted postcodes, we’ll automatically defer any lodgments or payments you have due. You, or your agent, don’t need to apply for a deferral – it will be automatically applied. Income tax, activity statement, SMSF and FBT lodgments, and their associated payments, will be deferred until 28 May 2020.
If you’ve been affected by this disaster but your postcode is not in the current postcodes list, don’t worry. You can phone our Emergency Support Infoline on 1800 806 218 for help.
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To help you we can, for example:
- give you extra time to pay your debt or lodge tax forms such as activity statements
- help you find your lost tax file number (TFN) by using methods to verify your identity such as your date of birth, address and bank account details
- re-issue income tax returns, activity statements and notices of assessment
- help you re-construct tax records lost or damaged in the bushfire
- fast track any refunds you are owed
- set up a payment plan tailored to your circumstances including an interest-free period
- remit penalties or interest charged during the time you have been affected by the bushfires.
We recognise the ongoing effects of this disaster and will continue to update the list of identified impacted postcodes.
Even if your postcode is not listed, you can phone our Emergency Support Infoline on 1800 806 218 for help.
If your business or residential address is in one of the postcodes granted access to the Australian Government Disaster Recovery Payment (AGDRP), we’ll automatically defer any activity statement lodgments or payments you have due.
You, or your agent if you use one, don’t need to apply for a deferral, it will be applied automatically. If you need further assistance, you can phone our Emergency Support Infoline on 1800 806 218.
If you don’t have a tax or BAS agent and are unable to access forms or business records, call us on 1800 806 218 and we will help you lodge over the phone.
Tax practitioners and their clients affected by this natural disaster can access additional support. For more information, see Natural disasters.
Large tax withholders
Payment and lodgment deferrals for people in bushfire impacted postcodes don’t apply to large withholders (that is, those who have previously withheld more than $1 million tax annually or are part of a corporate group that has).
Super guarantee payments
Employers still need to meet super guarantee obligations for their employees.
By law, we can’t vary the contribution due date or waive the super guarantee charge on late super guarantee payments.
Fast tracking refunds
If your business or residential address is in one of the bushfire impacted postcodes we will automatically fast track any refunds due to you. You don’t need to ask us to fast track your refund.
Monthly GST credits
Businesses making purchases to replace stock and other losses may elect to change their GST reporting and payment to monthly, to get quicker access to net amount refunds.
Changing your GST reporting cycle to monthly doesn’t mean you have to change your PAYG withholding reporting cycle. You can manage this by specifying the roles you are changing.
Once you choose to report and pay GST monthly, you must keep reporting monthly for 12 months before you can elect to elect to revert to quarterly reporting.
However, if your GST turnover is more than $20 million you must pay and report monthly.
If you’re registered for fuel tax credits, and change your GST reporting from quarterly to monthly, you will also need to claim your fuel tax credits monthly.
You can change your GST reporting cycle through your tax or BAS agent, in the business portal, or by phoning us on 13 72 26.
Pay as you go instalments
If you are a quarterly pay as you go (PAYG) instalments payer you can vary your PAYG instalments to nil on your activity statement for the December 2019 quarter by lodging a revised activity statement before you lodge your income tax return for the year.
You can also vary your PAYG instalments in future periods. We won’t apply penalties or charge interest to varied instalments for taxpayers within the impacted postcodes in the 2019–20 financial year.
If you’ve already lodged
If you’ve already lodged any quarterly activity statements for 2019–20, you can claim a credit (at item 5B) on your next activity statement for the instalment amount you paid in the previous quarters, to receive a refund of the amount paid.
You can also revise your latest lodged activity statement to nil, and claim a credit for amounts previously paid.
If you realise you’ve made a mistake working out your PAYG instalment, you can correct it by lodging a revised activity statement or varying a subsequent instalment.
- When and how to report and pay GST
- Claiming fuel tax credits
- Correcting PAYG instalments
- How to vary your PAYG instalments
Counselling and mental health support
The Australian Government is offering free counselling and additional mental health support to individuals, families and emergency services workers affected by the 2019-20 bushfires. The Bushfire Recovery Access ProgramExternal Link provides access up to 10 free mental health support sessions and Medicare rebates through GPs for up to 10 counselling sessions with a psychologist or other mental health professional.
For information on how to access these services, visit Bushfire Recovery Access ProgramExternal Link.