Can I get my ATO tax debt waived in Australia?

Answer

It is possible to have an ATO tax debt waived in Australia, but only under very specific and limited circumstances, primarily involving serious hardship or special conditions. It is not a common outcome and requires a formal application and assessment by the ATO.

Australian Taxation Office (ATO)
Last Updated:May 5, 2026

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How it works in practice

Understanding ATO Debt Waivers

Having an Australian Taxation Office (ATO) tax debt waived, or more accurately, 'released', is an option available under specific hardship provisions. The ATO will only consider releasing you from a tax debt if paying it would cause you serious hardship and prevent you from meeting basic living expenses for yourself or your family. This is assessed on a case-by-case basis, considering your income, assets, liabilities, and ability to pay.

Criteria for Debt Release

The ATO examines whether you genuinely cannot pay your tax debt due to factors beyond your control, such as a major illness, natural disaster, business failure, or other extreme circumstances. It's crucial to demonstrate that you have exhausted all other options, including payment plans or asset sales, and that the hardship is severe and ongoing. They will not release a debt simply because it's inconvenient to pay or due to poor financial management.

Important exceptions

The ATO rarely waives or releases tax debts. It will not be considered if you:

  • Have the capacity to pay the debt, even over time.

  • Could sell assets (other than essential household items) to pay the debt.

  • Incurred the debt due to tax avoidance or fraudulent activities.

  • Simply wish to avoid payment due to poor financial planning or management, without genuinely severe hardship.

  • Can make a reasonable payment arrangement.

What you should do now

  1. Assess Your Eligibility: Review your financial situation to determine if you genuinely meet the ATO's strict 'serious hardship' criteria for debt release.

  2. Gather Comprehensive Evidence: Collect all necessary documentation, including income statements, bank statements, asset and liability details, medical certificates, and any other evidence of hardship.

  3. Contact the ATO: Discuss your situation with the ATO to explore all available options, including payment plans, before formally applying for debt release.

  4. Complete the Formal Application: If advised by the ATO, submit a formal application for a release from your tax debt, ensuring all required forms and supporting documents are attached.

  5. Seek Professional Advice: Consider consulting a financial counsellor, registered tax agent, or legal professional to assist with your application and represent your interests.

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