The ATO has introduced a temporary payment plan (available until 30 June 2026) to support businesses impacted by rising fuel costs.

What the plan offers

Eligible businesses can access:

• No upfront payment
• Up to 3 years (36 monthly instalments) to repay tax debts
• Potential remission of General Interest Charges (GIC) if conditions are met

GIC may be remitted from the application date to the third instalment if you meet payment obligations and bring lodgements up to date.

Eligibility (must meet all criteria)

Businesses must:

• Hold an ABN
• Show increased operating costs due to fuel (directly or indirectly via transport/supply chain)
• Have a new tax debt or difficulty paying an existing one
• Demonstrate reduced capacity to pay specifically due to fuel costs (not general cashflow issues)
• Ensure lodgements are up to date within 3 months of entering the plan

What businesses need to do

Before applying:

• Assess eligibility, including proving the link between fuel costs and cashflow pressure
• Gather supporting evidence (e.g. increased fuel/logistics costs)
• Review and update all tax lodgements

To apply:

• Apply via ATO Online Services (or through your tax/BAS agent) before 30 June 2026

After approval:

• Make all monthly payments on time
• Bring and keep lodgements up to date within 3 months
• Maintain compliance to retain interest remission benefits

If not eligible

The ATO expects businesses to:

• Stay up to date with lodgements
• Pay what they can
• Consider a standard ATO payment plan instead

Key takeaway

This is a targeted, short-term relief measure for businesses whose tax debts are directly impacted by fuel costs with a strong focus on demonstrating that link and staying compliant.

Contact us to determine your eligibility today!
t: +61 7 3177 4120
e: advisors@hksrussell.com

Posted on April 14, 2026 by Charisse Russell - Articles