Extensions of time

You may be granted a short extension of time to pay the debt without incurring further interest charges. The period of the extension will depend on your particular circumstances.

Payment arrangements

Payment plan arrangements are generally subject to interest (accruing at market rate until the debt is paid in full) and other conditions dependent upon the type of debt (that is, tax, levy or grant), the value of the debt and the length of the arrangement being sought.

Payment arrangements are usually provided when a tax, levy or grant payer has sought assistance prior to the due date of the original assessment of liability. The terms of the payment arrangement will take into account the size of the debt, (including how much interest you will be charged), how quickly you can pay off the debt and whether there is any ongoing liability. Depending on the length of the payment arrangement being requested, you may be asked to provide some form of supporting documentation in support of the hardship claim.

The type of documentation you may be requested to provide can include the completion of an income and expenditure form, copies of pay slips and other bills and bank statements. If you contact us on behalf of a business, you may be asked to supply financial statements and other information to demonstrate that the business is viable.

Once you have a payment arrangement in place, it will be subject to regular reviews to ensure your payments are up to date. If at any time during the payment plan you are unable to make a scheduled payment, you are encouraged to make contact with us as soon as possible and we will try to assist you. Failure to meet any instalment by the due date (and without any contact from you) may result in the unpaid remainder of the debt becoming payable (together with interest charged) immediately.

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