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ATO administrative relief


The Australian Taxation Office (ATO) is providing administrative relief for certain tax obligations for taxpayers affected by the coronavirus outbreak, on a case-by-case basis. All taxpayers affected by the coronavirus restrictions can contact the ATO for assistance. Call the ATO on 1800 806 218 or visit the ATO website for further information

Low interest payment plans

If your business has been affected by the coronavirus and you need help to pay your existing and ongoing tax liabilities, you can contact the ATO to discuss entering a low interest payment plan.

Payment deferrals


If you have been affected by the coronavirus, the ATO can work with you to defer some payments and vary instalments you have due.

Monthly GST credits


Businesses on a quarterly reporting cycle may elect to change their GST reporting and payment to monthly, to get quicker access to GST refunds you are entitled to. You can only change from the start of a quarter, so a change now will take effect from 1 April 2020.

Pay as you go instalments


If you're a quarterly pay as you go (PAYG) instalments payer you can vary your PAYG instalments on your activity statement for the March 2020 quarter. You can do this by lodging a revised activity statement before your instalment is due and before you lodge your income tax return for the year. Businesses that vary their PAYG instalment rate or amount can also claim a refund for any instalments made for the September 2019 and December 2019 quarters.

Remitting interest and penalties


Where your business is affected by the coronavirus, the ATO will consider remitting interest and penalties applied to tax liabilities incurred after 23 January 2020.

Low interest payment plans


If your business has been affected by the coronavirus and you need help to pay your existing and ongoing tax liabilities, you can contact the ATO to discuss entering a low interest payment plan.

Employees working from home


From 1 March to 30 June 2020, the ATO is simplifying home office deduction rules so you can claim up to 80 cents per hour you work from home.

To claim a deduction for working from home, all of the following must apply:

  • you must have spent the money
  • the expense must be directly related to earning your income
  • you must have a record to prove it

You cannot claim a deduction for items provided by your employer or if you have been reimbursed for the expense.

If you're not reimbursed by your employer, but instead receive an allowance from them to cover your expenses when you work from home, you:

  • must include this allowance as income in your tax return
  • can claim a deduction as outlined in this fact sheet

Find out more about the expenses you can and cannot claim while working from home.

More information

Learn more about available tax support, super obligations and who to contact for help.