{"id":37885,"date":"2026-09-04T11:30:39","date_gmt":"2026-09-04T01:30:39","guid":{"rendered":"https:\/\/www.dbaadvisory.com\/?p=37885"},"modified":"2026-09-21T15:51:50","modified_gmt":"2026-09-21T05:51:50","slug":"ato-payment-plan-business-debt","status":"publish","type":"post","link":"https:\/\/www.dbaadvisory.com\/en\/ato-payment-plan-business-debt\/","title":{"rendered":"ATO Payment Plan"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37885\" class=\"elementor elementor-37885\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7625f44 e-con-full e-flex e-con e-parent\" data-id=\"7625f44\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4869ec9 e-con-full e-flex e-con e-child\" data-id=\"4869ec9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-282961b elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"282961b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">ATO Payment Plan<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5728090 elementor-align-left elementor-widescreen-align-left elementor-widget elementor-widget-post-info\" data-id=\"5728090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-c163c3a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.dbaadvisory.com\/en\/2026\/09\/04\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>September 4, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-aa53278 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-time\">\n\t\t\t\t\t\t\t\t\t\t<time>11:30 am<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-db6bc01 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-open-book\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M4.895 3.776c-0.001 0-0.002 0-0.003 0-0.303 0-0.587 0.118-0.802 0.332-0.217 0.217-0.337 0.505-0.337 0.813v17.171c0 0.63 0.514 1.143 1.147 1.145 2.665 0.006 7.131 0.562 10.212 3.786v-17.97c0-0.213-0.055-0.414-0.157-0.58-2.528-4.072-7.387-4.691-10.059-4.697z\"><\/path><path d=\"M28.247 22.092v-17.171c0-0.307-0.12-0.596-0.337-0.813-0.215-0.214-0.5-0.332-0.802-0.332-0.001 0-0.002 0-0.003 0-2.671 0.006-7.53 0.625-10.059 4.697-0.103 0.166-0.157 0.366-0.157 0.58v17.97c3.081-3.224 7.546-3.779 10.212-3.786 0.632-0.002 1.146-0.515 1.146-1.145z\"><\/path><path d=\"M30.855 7.736h-0.83v14.356c0 1.608-1.31 2.919-2.92 2.923-2.261 0.005-5.989 0.447-8.629 2.946 4.566-1.118 9.379-0.391 12.123 0.234 0.343 0.078 0.696-0.003 0.971-0.221s0.43-0.544 0.43-0.894v-18.198c0-0.631-0.514-1.145-1.145-1.145z\"><\/path><path d=\"M1.975 22.092v-14.356h-0.83c-0.631 0-1.145 0.514-1.145 1.145v18.198c0 0.35 0.157 0.676 0.43 0.894s0.628 0.3 0.971 0.221c2.743-0.625 7.557-1.352 12.122-0.234-2.64-2.499-6.368-2.941-8.629-2.946-1.61-0.004-2.92-1.315-2.92-2.922z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t5\u20136 min read \t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-59f7718 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pen\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1,200 words\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7dfd759 e-con-full e-flex e-con e-parent\" data-id=\"7dfd759\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-116333b e-con-full e-flex e-con e-child\" data-id=\"116333b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c9dfc7a e-con-full e-flex e-con e-child\" data-id=\"c9dfc7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0418c09 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"0418c09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An ATO payment plan allows a tax debt to be paid by instalments. Access generally requires lodgments to be up to date, which is why lodging on time matters even when payment is not possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d42044e elementor-toc--content-ellipsis elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"d42044e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;container&quot;:&quot;Main&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;collapse_subitems&quot;:&quot;yes&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h5 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__d42044e\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__d42044e\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__d42044e\" class=\"elementor-toc__body elementor-toc__list-items--collapsible\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce311db elementor-widget elementor-widget-heading\" data-id=\"ce311db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ATO Payment Plan: Options for Managing Business Tax Debt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79f938f elementor-widget elementor-widget-text-editor\" data-id=\"79f938f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An ATO payment plan is usually available, and it<a href=\"https:\/\/www.ato.gov.au\/individuals-and-families\/paying-the-ato\/help-with-paying\/payment-plans\" target=\"_blank\" rel=\"noopener\"> is available on much better terms early than late<\/a>. A tax debt is not the end of a business&#8217;s ability to operate, but the options narrow steadily the longer the position goes unaddressed, and most of them depend on lodgments being up to date.\u00a0<\/p><p>The key is to engage with the ATO proactively, before the debt is referred for enforcement action. Businesses that contact the ATO early and demonstrate genuine intent to address their obligations are treated very differently from businesses that ignore correspondence and miss lodgment deadlines.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-395e198 elementor-widget elementor-widget-heading\" data-id=\"395e198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Key Takeaways<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4827cea elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-ucaddon_uc_icon_accordion\" data-id=\"4827cea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_uc_icon_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Accordion -->\n\t\t<link id='font-awesome-css' href='https:\/\/www.dbaadvisory.com\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/www.dbaadvisory.com\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Icon Accordion *\/\n\n#uc_uc_icon_accordion_elementor_4827cea *{\n\tbox-sizing: border-box;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_container .uc-heading{\n\tcursor:pointer;\n    display:flex;\n    align-items:center;\n    transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_container .uc-heading span.bbb{\n\tdisplay:block;\t  \n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon_holder,\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon_spacing{\n  flex-grow:0;\n  flex-shrink:0; \n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_content{\n\tdisplay: none;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand_inside{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand_inside svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand,\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand_spacing{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_title{\n  flex-grow:1;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box:last-child{\n  margin-bottom:0px;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box{\n  overflow:hidden;\n}\n\n<\/style>\n\n<div class=\"uc_material_accordion  \"  id=\"uc_uc_icon_accordion_elementor_4827cea\" data-name=\"\" data-closeothers=\"true\"  data-scrolltohead=\"off\">\n  <div class=\"uc_container uc-items-wrapper\">\n    \n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item1\" class=\"uc_ac_box  elementor-repeater-item-80b2886\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item1-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item1-title\" class=\"ue_title\">An ATO payment plan allows a tax debt to be paid by instalments, and is generally available from a lodged position.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item1-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item1-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item2\" class=\"uc_ac_box  elementor-repeater-item-482d5cb\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item2-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item2-title\" class=\"ue_title\">Lodgment and payment are separate obligations. Not lodging because you cannot pay removes the options that would otherwise be open.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item2-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item2-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item3\" class=\"uc_ac_box  elementor-repeater-item-7d630f0\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item3-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item3-title\" class=\"ue_title\">The options narrow the longer a debt goes unaddressed, so an early conversation produces better terms than a late one.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item3-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item3-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item4\" class=\"uc_ac_box  elementor-repeater-item-7fd6cd7\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item4-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item4-title\" class=\"ue_title\">Director penalty notices change the position materially, because liability can move from the company to directors personally.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item4-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item4-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item5\" class=\"uc_ac_box  elementor-repeater-item-54dc04f\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item5-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item5-title\" class=\"ue_title\">Confirm current eligibility, interest treatment and director penalty provisions against ATO guidance.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item5-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item5-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n  <\/div>\n<\/div>\n\n\n<!-- end Icon Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afdcfa6 elementor-widget elementor-widget-heading\" data-id=\"afdcfa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Self-Service Options: The Simplest ATO Payment Plan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff692c2 elementor-widget elementor-widget-text-editor\" data-id=\"ff692c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For tax debts under $100,000, eligible businesses can <a href=\"https:\/\/community.ato.gov.au\/s\/article\/a079s000000a53hAAA\/Setting-up-an-ATO-payment-plan\" target=\"_blank\" rel=\"noopener\">set up a payment plan online through the ATO&#8217;s business portal<\/a> or myGov without speaking to an ATO officer. The self-service system allows businesses to nominate the repayment term and frequency, subject to the ATO&#8217;s maximum terms. General interest charge (GIC) at the ATO&#8217;s published rate accrues on unpaid amounts.<\/p><p><a href=\"https:\/\/www.ato.gov.au\/calculators-and-tools\/payments-payment-plan-estimator\" target=\"_blank\" rel=\"noopener\">Self-service payment plans<\/a> are a practical option for small businesses with manageable debts that need to spread their repayment. They can be set up without tax agent involvement, though a tax agent can negotiate more flexible terms in more complex situations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-517ebc8 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"517ebc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"964\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-hero.jpg\" class=\"attachment-full size-full wp-image-37594\" alt=\"an image of a glass building with modern architecture. symbolising the rigid requirements to ensure you meet your ATO Payment Plan\" srcset=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-hero.jpg 1500w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-hero-300x193.jpg 300w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-hero-1024x658.jpg 1024w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-hero-768x494.jpg 768w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-hero-18x12.jpg 18w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5677d5f elementor-widget-laptop__width-initial elementor-widget elementor-widget-heading\" data-id=\"5677d5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Negotiated Payment Arrangements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b8aa90 elementor-widget elementor-widget-text-editor\" data-id=\"5b8aa90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For debts above $100,000, or where the business needs a longer repayment period than the self-service system allows, a negotiated payment arrangement is required. This involves direct engagement with the ATO, typically through a registered tax agent, to agree on a repayment schedule that the business can sustain.<\/p><p>In a negotiated arrangement, the ATO will typically want: a cash flow forecast demonstrating the business&#8217;s ability to meet the proposed repayments; evidence that the business is meeting its current obligations as they fall due (a business that continues to accumulate new debt while seeking to pay off old debt is not a good candidate for a payment arrangement); and, in some cases, security over the business&#8217;s assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df7fffe elementor-widget-laptop__width-initial elementor-widget elementor-widget-heading\" data-id=\"df7fffe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Serious Financial Hardship<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07725d3 elementor-widget elementor-widget-text-editor\" data-id=\"07725d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/www.ato.gov.au\/forms-and-instructions\/capital-gains-tax-concessions-for-small-business-guide-2015\/small-business-retirement-exemption\" target=\"_blank\" rel=\"noopener\">retirement exemption<\/a> exempts up to a lifetime limit of $500,000 in capital gains from CGT. The individual does not need to be retiring to use the exemption. The name is somewhat misleading. Where the taxpayer is under 55, the exempt amount must be contributed to a complying superannuation fund. Where the taxpayer is 55 or over, the exempt amount can be received free of CGT without being contributed to super.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a77c5cc elementor-widget-laptop__width-initial elementor-widget elementor-widget-heading\" data-id=\"a77c5cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Director Penalty Notices<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5bd64 elementor-widget elementor-widget-text-editor\" data-id=\"7b5bd64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Where a company has unpaid pay-as-you-go withholding (PAYG), superannuation guarantee charge (SGC), or goods and services tax (GST), the ATO can issue a Director Penalty Notice (DPN) to each director of the company, making them personally liable for the company&#8217;s unpaid obligations. A DPN is a serious enforcement step.<\/p><p>For PAYG withholding and GST, if the amounts have been reported in the company&#8217;s BAS but not paid, the director has 21 days from the date of the DPN to either pay the debt, place the company in voluntary administration, or commence a small business restructuring. For unreported amounts, debts that have not been lodged on a BAS within three months of the due date, the lock-down provisions apply, and the director cannot avoid personal liability even by placing the company in administration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9df2498 elementor-widget elementor-widget-heading\" data-id=\"9df2498\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ATO payment plan: the options narrow the longer you wait<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-335ea20 elementor-widget elementor-widget-text-editor\" data-id=\"335ea20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>DBA Advisory negotiates arrangements with the ATO and gets the\u00a0 lodgments current first, which is usually what makes an arrangement possible at all.<\/p><p>Director penalty notices are the reason this is urgent rather than merely unpleasant. Once one is issued the options available depend heavily on whether\u00a0 lodgments were made on time, even where the debt itself was not paid. Lodging on time while unable to pay preserves choices that disappear entirely when\u00a0 lodgment is skipped as well.<\/p><p>Smaller debts can often be arranged through self-service. Larger ones need a negotiated arrangement, which goes better with a realistic proposal and current\u00a0 lodgments behind it. Serious financial hardship is a separate pathway with its own evidence.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc2227a elementor-blockquote--button-view-icon elementor-hidden-widescreen elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra elementor-hidden-mobile elementor-blockquote--skin-border elementor-blockquote--button-skin-classic elementor-widget elementor-widget-blockquote\" data-id=\"dc2227a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\tThe Operational Resilience Framework covers the seven back-office systems every growing business needs (finance, compliance, workforce, IT, process, governance and visibility) with a scored fifteen-minute self-assessment. Download it free or book a meeting today!\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/twitter.com\/intent\/tweet?text=The+Operational+Resilience+Framework+covers+the+seven+back-office+systems+every+growing+business+needs+%28finance%2C+compliance%2C+workforce%2C+IT%2C+process%2C+governance+and+visibility%29+with+a+scored+fifteen-minute+self-assessment.+Download+it+free+or+book+a+meeting+today%21&amp;url=https%3A%2F%2Fwww.dbaadvisory.com%2Fato-payment-plan-business-debt%2F&amp;via=dbaadvisory\" class=\"elementor-blockquote__tweet-button\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-twitter\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Tweet<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f57f631 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"f57f631\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"996\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-conclusion.jpg\" class=\"attachment-full size-full wp-image-37596\" alt=\"an image of the famous boat houses along the Australia beaches, sybolising the\" srcset=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-conclusion.jpg 1500w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-conclusion-300x199.jpg 300w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-conclusion-1024x680.jpg 1024w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-conclusion-768x510.jpg 768w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-conclusion-18x12.jpg 18w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b60e8b elementor-widget elementor-widget-heading\" data-id=\"8b60e8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQs)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4197858 elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-ucaddon_uc_icon_accordion\" data-id=\"4197858\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_uc_icon_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Accordion -->\n\n<style>\/* widget: Icon Accordion *\/\n\n#uc_uc_icon_accordion_elementor_4197858 *{\n\tbox-sizing: border-box;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_container .uc-heading{\n\tcursor:pointer;\n    display:flex;\n    align-items:center;\n    transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_container .uc-heading span.bbb{\n\tdisplay:block;\t  \n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon_holder,\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon_spacing{\n  flex-grow:0;\n  flex-shrink:0; \n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_content{\n\tdisplay: none;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand_inside{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand_inside svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand,\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand_spacing{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_title{\n  flex-grow:1;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box:last-child{\n  margin-bottom:0px;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box{\n  overflow:hidden;\n}\n\n<\/style>\n\n<div class=\"uc_material_accordion  \"  id=\"uc_uc_icon_accordion_elementor_4197858\" data-name=\"\" data-closeothers=\"true\"  data-scrolltohead=\"off\">\n  <div class=\"uc_container uc-items-wrapper\">\n    \n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item1\" class=\"uc_ac_box  elementor-repeater-item-80b2886\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item1-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item1-title\" class=\"ue_title\">Can I set up a payment plan with the ATO myself?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item1-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item1-title\" >\n          <p>Yes. For tax debts under $100,000, eligible businesses can set up a payment plan through the ATO's online business portal without speaking to an ATO officer. For larger debts or more complex situations, direct engagement with the ATO, typically through a registered tax agent, is required. Self-service plans allow businesses to nominate a repayment term and frequency, subject to the ATO's parameters. General interest charge continues to accrue on unpaid amounts during the plan.<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item2\" class=\"uc_ac_box  elementor-repeater-item-482d5cb\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item2-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item2-title\" class=\"ue_title\">What is a Director Penalty Notice?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item2-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item2-title\" >\n          <p>A Director Penalty Notice (DPN) is a formal ATO notice that makes a company director personally liable for the company's unpaid PAYG withholding, superannuation guarantee charge, or GST. Directors have 21 days from the date of the DPN to take action (pay the debt, place the company in voluntary administration, or commence a small business restructuring) to avoid personal liability. DPNs are a significant enforcement step that directors should seek legal and tax advice on immediately upon receipt.<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item3\" class=\"uc_ac_box  elementor-repeater-item-7d630f0\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item3-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item3-title\" class=\"ue_title\">Does a payment plan with the ATO stop enforcement action?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item3-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item3-title\" >\n          <p>A payment arrangement that the business is meeting generally prevents active enforcement action such as garnishee notices or legal proceedings. However, a payment arrangement is not a settlement of the debt. It is a deferred payment schedule. If the business defaults on the arrangement, the ATO can resume enforcement action without further notice. Businesses with DPNs in place should note that a payment arrangement does not resolve the director's personal liability.<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item4\" class=\"uc_ac_box  elementor-repeater-item-17ae954\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item4-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item4-title\" class=\"ue_title\">Can the ATO write off my tax debt?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item4-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item4-title\" >\n          <p>The ATO can write off a tax debt in limited circumstances, typically where the debt is irrecoverable because the debtor is insolvent and has no recoverable assets. For operational businesses experiencing financial difficulty, the more typical outcome is negotiation of a payment arrangement, remission of some or all of the general interest charge, or, in hardship cases, a deferral of enforcement activity<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n  <\/div>\n<\/div>\n\n\n<!-- end Icon Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5b3069 elementor-widget elementor-widget-heading\" data-id=\"d5b3069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How DBA Advisory Supports You<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e67031 elementor-widget elementor-widget-text-editor\" data-id=\"5e67031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>DBA Advisory is a Sydney-based operational advisory firm specialising in audit and assurance, tax and financial governance, SMSF administration, and outsourced back-office services for Australian businesses and professional services firms.<\/p><p>We help Australian businesses and professional services firms turn compliance obligations into systems that run reliably, with senior review at every step and fixed-fee certainty.<\/p><p>DBA Advisory offers fixed-fee Tax debt advisory, ATO payment arrangement negotiation, and financial governance engagements with no hidden costs. Contact our team to discuss your requirements.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00259c6 elementor-widget__width-inherit elementor-widget-laptop__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"00259c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a77ebf8 elementor-widget elementor-widget-heading\" data-id=\"a77ebf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Disclaimer<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea35bb6 elementor-widget elementor-widget-text-editor\" data-id=\"ea35bb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a9 DBA Advisory 2026. This article is intended as general information only and does not constitute legal or compliance advice. Businesses should seek qualified advice specific to their circumstances and confirm all regulatory references against current guidance before acting on any information contained in this article.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bce6d83 elementor-share-buttons--view-icon-text elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"bce6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on 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class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tShare\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tSave\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4b25de e-con-full e-flex e-con e-parent\" data-id=\"d4b25de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-85e2dac e-con-full e-flex e-con e-child\" data-id=\"85e2dac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b896a4b elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"b896a4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Related Insights<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e15b5ad elementor-widget__width-inherit elementor-widget elementor-widget-ucaddon_post_grid\" data-id=\"e15b5ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_post_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post Grid -->\n\n<style>\/* widget: Post Grid *\/\n\n\n\n#uc_post_grid_elementor_e15b5ad{\n  min-height: 1px;\n}\n\n#uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one .uc_post_grid_style_one_wrap {\n   display:grid;\n}\n\n\n#uc_post_grid_elementor_e15b5ad .uc_post_grid_style_one_item{\n  position:relative;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_post_image{\n  transition:0.3s;\n  position:relative;\n  overflow:hidden;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_post_image img{\n  width:100%;\n  display:block;\n  transition:0.3s;\n}\n\n\t\n\n#uc_post_grid_elementor_e15b5ad .uc_post_image_overlay{\n  position:absolute;\n  top:0px;\n  left:0px;\n  height:100%;\n  width:100%;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_more_btn-custom-field{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_more_btn{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n.ue-grid-item-category a{\n  display:inline-block;\n  font-size:10px;\n  position: relative;\n  z-index: 1;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-posttype{\n  display:inline-block;\n  position: relative;\n  z-index: 1;\n}\n\n\n.uc_post_title{\n  font-size:21px;\n}\n\n\n#uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one.ue-list-view .uc_content{\n flex-grow:1;\n}\n\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item{\n    display:flex;\n    flex-direction:column;\n  }\n  \n  #uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one:not(.ue-list-view) .uc_content{\n   flex-grow:1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one .uc_content > div{\n    height:100%;\n    display:flex;\n    flex-direction:column;\n    justify-content: space-between;  }\n\n    #uc_post_grid_elementor_e15b5ad .uc_post_button   {\n     margin-top:auto;\n   }\n  \n\n\n\n\n\n\n\n\n\n  #uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one:not(.ue-list-view) .uc_post_grid_style_one_wrap {\n     grid-template-columns: repeat(4, 1fr);\n     display:grid;\n  }\n\n  #uc_post_grid_elementor_e15b5ad .ue_post_grid_item{\n    background-color:#eeeeee;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(1){\n    grid-column: span 2; grid-row:span 2;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(2){\n    grid-column: span 1; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(3){\n    grid-column: span 1; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(4){\n    grid-column: span 2; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(5){\n    grid-column: span 1; grid-row:span 2;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(6){\n    grid-column: span 1; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(7){\n    grid-column: span 2; grid-row:span 1;\n  }\n\n  @media (max-width:620px){\n    #uc_post_grid_elementor_e15b5ad .ue_post_grid {\n      grid-template-columns: repeat(1, 1fr) !important;\n    }\n\n    #uc_post_grid_elementor_e15b5ad .ue_post_grid_item {\n      grid-column: span 1 !important; grid-row:span 1 !important;\n    }\n  }\n\n\n\n  \n  \n\/*  for grid\/list layout switcher*\/\n\t#uc_post_grid_elementor_e15b5ad.ue-list-view .uc_post_grid_style_one_item {\n     display:flex;  \n     flex-direction:row;\n    }\n    #uc_post_grid_elementor_e15b5ad.ue-list-view .uc_post_grid_style_one_item > div{\n     width:50%;\n    }\n   \n    #uc_post_grid_elementor_e15b5ad.ue-list-view .uc_content    {\n      display:flex;\n      flex-direction:column;\n      justify-content:center;\n    }\n \n\/*  for grid\/list layout switcher*\/\n\n#uc_post_grid_elementor_e15b5ad .ue-meta-data{  \n  display:flex !important;\n  flex-wrap: wrap;\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data{\n  display:inline-flex;\n  align-items:center;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data a{\n  color:inherit;\n}\n\n.ue-grid-item-meta-data{\n  font-size:12px;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data-icon{\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data-icon svg{\n  width:1em;\n  height:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-debug-meta{\n  padding:10px;\n  border:1px solid red;\n  position:relative;\n  line-height:1.5em;\n  font-size:11px;\n  width:100%;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_btn_inner{\n  display:inline-flex;\n  align-items:center;\n  pointer-events:none;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_btn_inner svg{\n  width:1em;\n  height:1em;\n}\n#uc_post_grid_elementor_e15b5ad .ue_p_title{\n  pointer-events:none;\n}\n  #uc_post_grid_elementor_e15b5ad .ue_post_full_link{\n    position:absolute;\n    width:100%;\n    height:100%;\n    top:0;\n    left:0;\n    z-index: 10;\n  }\n\n\n#uc_post_grid_elementor_e15b5ad .uc_content_inner{\n  width: 100%;\n}\n\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-button{\n  display: flex;\n  align-items: center;\n}\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-icon{\n  display: flex;\n  align-items: center;\n  line-height: 1;\n  cursor: pointer;\n  transition: all .3s ease;\n}\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-icon.ue-hidden{\n  display: none;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item1 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item2 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item3 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item4 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n<\/style>\n\n<div id=\"uc_post_grid_elementor_e15b5ad\" class=\"uc_post_grid_style_one \"  >\n  \t\n  <div class=\"uc_post_grid_style_one_wrap ue_post_grid uc-items-wrapper ue-woo-grid\">\n    \n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item1\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/family-constitution-vs-shareholders-agreement\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/payday-super-smsf-faqs-768x417.jpg\" alt=\"an image of a happy family out on a picnic, having fruits and juice, symbolising the peace of mind we offer family businesses over Family Constitution vs Shareholders Agreement\" width=\"768\" height=\"417\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  18\/09\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/family-constitution-vs-shareholders-agreement\/\" target=\"_blank\"><h4 class=\"ue_p_title\">Family Constitution vs Shareholders Agreement<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">Fixed-term contract limits restrict both the maximum period of a fixed-term contract and the use of consecutive contracts for the same role, with anti-avoidance...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/family-constitution-vs-shareholders-agreement\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/family-constitution-vs-shareholders-agreement\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item2\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/fixed-term-contract-limits\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/smsf-vs-retail-super-faqs-768x512.jpg\" alt=\"an image of a mountain climber hanging on the side of a cliff, symbolising the strict requirements businesses must observe re: Fixed-Term Contract Limits\" width=\"768\" height=\"512\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  11\/09\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/fixed-term-contract-limits\/\" target=\"_blank\"><h4 class=\"ue_p_title\">Fixed-Term Contract Limits<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">Fixed-term contract limits restrict both the maximum period of a fixed-term contract and the use of consecutive contracts for the same role, with anti-avoidance...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/fixed-term-contract-limits\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/fixed-term-contract-limits\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item3\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/small-business-cgt-concessions\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-conclusion-768x512.jpg\" alt=\"an image of the Sydney skyline at dusk with the Opera House visible, symbolising the critical need to ensure eligibility requirements for Small Business CGT Concessions are met prior to application.\" width=\"768\" height=\"512\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  21\/08\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/small-business-cgt-concessions\/\" target=\"_blank\"><h4 class=\"ue_p_title\">Small Business CGT Concessions<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">Australia's small business CGT concessions under Division 152 can reduce or eliminate capital gains tax on the sale of an active business asset. Access...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/small-business-cgt-concessions\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/small-business-cgt-concessions\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item4\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/suspicious-matter-report-hero-768x474.jpg\" alt=\"an image of an overhead view of a volcanic crater lake with vibrant blue and green water and steam, symbolising a Suspicious Matter Report\" width=\"768\" height=\"474\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  17\/07\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\" target=\"_blank\"><h4 class=\"ue_p_title\">Suspicious Matter Report<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">A suspicious matter report must be lodged with AUSTRAC when a reporting entity forms a suspicion on reasonable grounds in connection with a designated...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n  <\/div>\n<\/div>\n\n\n\n\n<!-- end Post Grid -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2cae145 e-con-full e-flex e-con e-parent\" data-id=\"2cae145\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-8d78b0c e-con-full e-flex e-con e-child\" data-id=\"8d78b0c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element 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https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/05\/Untitled-22-768x768.webp 768w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/05\/Untitled-22-12x12.webp 12w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/05\/Untitled-22-600x600.webp 600w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/05\/Untitled-22.webp 1080w\" sizes=\"(max-width: 150px) 100vw, 150px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d3036d elementor-widget__width-inherit elementor-widget elementor-widget-icon-box\" data-id=\"7d3036d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  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0-5.849-0.803-8.96-2.387-2.869-1.46-5.703-3.552-8.196-6.048s-4.581-5.332-6.040-8.203c-1.581-3.113-2.383-6.128-2.383-8.962 0-1.837 1.711-3.611 2.447-4.288 1.058-0.974 2.722-2.111 3.931-2.111 0.601 0 1.306 0.393 2.219 1.238 0.681 0.63 1.446 1.485 2.213 2.471 0.462 0.594 2.768 3.633 2.768 5.091 0 1.196-1.352 2.027-2.782 2.906-0.553 0.34-1.125 0.691-1.538 1.023-0.441 0.354-0.52 0.54-0.533 0.582 1.519 3.785 6.161 8.427 9.944 9.943 0.034-0.011 0.221-0.084 0.581-0.534 0.331-0.414 0.683-0.985 1.023-1.538 0.88-1.431 1.71-2.782 2.906-2.782 1.458 0 4.497 2.306 5.091 2.768 0.986 0.767 1.841 1.532 2.471 2.213 0.845 0.912 1.238 1.617 1.238 2.218 0 1.209-1.137 2.879-2.11 3.941-0.678 0.739-2.453 2.459-4.29 2.459zM6.39 1.6c-0.429 0.008-1.582 0.533-2.837 1.688-1.191 1.097-1.931 2.289-1.931 3.112 0 10.766 13.222 24 23.978 24 0.821 0 2.013-0.744 3.11-1.941 1.156-1.261 1.681-2.419 1.69-2.849-0.052-0.304-0.893-1.486-3.195-3.259-1.979-1.524-3.584-2.34-3.997-2.351-0.029 0.009-0.208 0.077-0.571 0.538-0.316 0.401-0.654 0.951-0.98 1.482-0.896 1.458-1.743 2.836-2.973 2.836-0.198 0-0.394-0.038-0.581-0.113-4.199-1.68-9.166-6.646-10.846-10.846-0.202-0.504-0.234-1.294 0.758-2.193 0.528-0.478 1.258-0.927 1.964-1.361 0.531-0.327 1.081-0.664 1.482-0.98 0.461-0.363 0.53-0.542 0.538-0.571-0.011-0.413-0.827-2.018-2.351-3.997-1.772-2.302-2.955-3.143-3.259-3.195z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">09158918379<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd460a e-grid-align-left elementor-widget__width-inherit elementor-shape-rounded elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"4dd460a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin-in elementor-repeater-item-5c784ac\" href=\"https:\/\/www.linkedin.com\/in\/alquin-dagamina-547517112\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin-in<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin-in\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b334270 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"b334270\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:500}\">\n\t\t<div class=\"elementor-element elementor-element-782a4fe e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"782a4fe\" 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Access generally requires lodgements to be up to date, which is why lodging on time matters even when payment is not possible. <\/p>","protected":false},"author":5,"featured_media":37596,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415,414],"tags":[468,470,469,467],"class_list":["post-37885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-and-tax","category-audit-readiness","tag-ato-business-debt-management-australia","tag-ato-debt-hardship-australia","tag-ato-payment-arrangement-business","tag-ato-payment-plan","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts\/37885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/comments?post=37885"}],"version-history":[{"count":20,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts\/37885\/revisions"}],"predecessor-version":[{"id":37922,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts\/37885\/revisions\/37922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/media\/37596"}],"wp:attachment":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/media?parent=37885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/categories?post=37885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/tags?post=37885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}