Document text
Request for Remission of General Interest Charge
From: [YOUR FULL NAME OR ENTITY NAME]
Tax file number: [TFN — give it only in a secure ATO channel]
ABN (if any): [ABN]
Postal address: [POSTAL ADDRESS]
Phone: [PHONE]
Email: [EMAIL]
To: Commissioner of Taxation
Australian Taxation Office
[ATO ADDRESS OR SECURE MAIL CHANNEL]
[DATE]
Request to remit general interest charge — section 8AAG of the Taxation Administration Act 1953
Account: [INCOME TAX / ACTIVITY STATEMENT / OTHER ACCOUNT] — reference [ACCOUNT OR STATEMENT NUMBER]
Dear Commissioner,
1. The debt and the interest
My statement of account dated [STATEMENT DATE] shows a debt of $[PRIMARY AMOUNT] for [INCOME YEAR OR PERIOD, E.G. 2025–26 NOTICE OF ASSESSMENT], due on [DUE DATE], and general interest charge (GIC) of $[GIC AMOUNT] for the period [FROM DATE] to [TO DATE].
2. Why the amount was paid late
[EXPLAIN IN PLAIN WORDS, FOR EXAMPLE: the debt arose because not enough tax was withheld from my second job; I did not learn of it until I received my notice of assessment on [DATE].]
The circumstances were [NOT CAUSED BY ME / PARTLY CAUSED BY ME], because [REASON, E.G. SERIOUS ILLNESS, NATURAL DISASTER, ERROR BY A THIRD PARTY, DELAY IN AN ATO NOTICE].
3. What I did to limit the delay
On [DATE] I [CONTACTED THE ATO / PAID $AMOUNT / LODGED THE RETURN / ARRANGED FUNDS].
[OTHER STEP, WITH DATE].
I have paid / will pay the primary debt in full by [DATE] [OR: I ask for a payment plan of $AMOUNT per [WEEK / FORTNIGHT / MONTH] from [DATE]].
4. Grounds for remission
I ask you to remit [ALL / $AMOUNT] of the GIC because [CHOOSE WHAT FITS]:
the circumstances that contributed to the delay were not caused by me and I took reasonable action to mitigate them (s 8AAG(3)); or
the circumstances were partly caused by me, I took reasonable action to mitigate them, and it is fair and reasonable to remit given their nature (s 8AAG(4)); or
there are special circumstances that make remission fair and reasonable, or it is otherwise appropriate (s 8AAG(5)).
5. Supporting documents
[STATEMENT OF ACCOUNT OR NOTICE]
[EVIDENCE OF THE CIRCUMSTANCES, E.G. MEDICAL CERTIFICATE, INSURANCE LETTER]
[PROOF OF PAYMENTS MADE]
Please tell me your decision in writing. If you need anything else, contact me at [EMAIL OR PHONE].
Yours faithfully,
____________________
[YOUR FULL NAME], [CAPACITY, E.G. TAXPAYER / DIRECTOR]
For me
[ ] Statement date: [DATE]; debt $[AMOUNT]; GIC $[AMOUNT]
[ ] Primary debt paid or payment plan agreed: [DATE]
[ ] Request sent on [DATE] by [CHANNEL]; follow up if no reply by [DATE]
[ ] GIC keeps adding up each day the debt is unpaid, even during a payment plan