Debt & Payment Management

Our approach at a glance:

Payment of taxes and levies is an important community responsibility which allows the Government to provide infrastructure and services for the benefit of all South Australians.

RevenueSA has an expectation all tax and levy payers who incur a liability will make the necessary payment by the due date.  If you are experiencing difficulty, we expect that you will contact RevenueSA as soon as possible, preferably before the due date to discuss your situation.

It may be possible to give you extra time to pay without interest being charged or negotiate a payment plan.  If a payment plan is arranged, you will normally have to pay interest on the late payment.

RevenueSA has a dedicated debt and payment management team (“Debt Management Services”). The team is responsible for the collection and recovery of any debts that are not paid by their due date.

Our preference is to work with you cooperatively, providing you with help to meet your obligations voluntarily.  However, if you are uncooperative or obstructive, we may need to take firmer action.  For example, we have wide-ranging powers to access information and to commence legal processes without advising you, if necessary.

We will:

  • respond to you with respect and courtesy;
  • make fair and equitable decisions in accordance with the legislation which we administer; and
  • resolve your enquiries or concerns as quickly as possible.

We ask:

  • that you treat us with the same courtesy, consideration and respect;
  • that you provide full facts and circumstances when you request assistance; and
  • that you answer questions completely and accurately.

If we are subjected to rude or abusive behaviour, we may end a telephone call or interview.

If you are experiencing difficulty in making a payment when it is due, contact Debt Management Services on (08) 8226 0572 or send us an email revenuesadms@sa.gov.au.

Our approach in more detail:

The Taxation Administration Act 1996 (the “TAA”) provides the authority for the Commissioner of State Taxation (the “Commissioner”) to recover unpaid taxation debts arising from the administration and enforcement of that legislation.

The First Home Housing and Construction Grant Act 2000 and the Emergency Services Funding Act 1998 provide similar authority to the Commissioner to recover unpaid levy and grant debts. Grant debts arise where the recipients have subsequently been found to be ineligible from a compliance audit and are required to repay the grant.

All unpaid taxation, levy and/or grant debts are considered debts to the Crown.

If you are a tax or levy payer or ineligible grant recipient and you are unable to pay your liability in full by the due date, you or your professional representative should contact Debt Management Services as soon as possible to discuss alternative payment terms or to negotiate a mutually suitable extension of time.

RevenueSA is committed to working collaboratively with taxpayers who are genuinely having difficulties meeting their payment obligations.

If you do not pay the tax, levy or grant liability in full by the due date and you do not make contact with us, you will be contacted soon after the due date with a letter of Demand.  If no contact has been made at this point, we will presume that you are not going to pay your obligation and we will apply the appropriate debt strategy necessary to recover or secure the unpaid debt.  Please refer below for further information.

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

Generally, payment arrangements are 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 if there will be any ongoing liability.  Depending on the length of the payment plan 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 plan 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 the necessary 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 immediately.

Other debt strategies

RevenueSA is committed to assisting you to do the right thing and resolve your payment obligations.  There are times though when debtors attempt to gain an unfair financial advantage by:

  • being unwilling to work with us to resolve their obligations;
  • deliberately refusing to pay;
  • don’t have the capacity to pay and don’t take steps to work with us; or
  • have been subject to an audit where deliberate avoidance has been detected and payment avoidance continues.

In circumstances like these, RevenueSA may take action to recover or secure the debt including:

  • imposition of penalty tax;
  • imposition of interest;
  • garnisheeing funds from a debtors bank accounts, including from third parties e.g. rental income;
  • placing caveats or charging orders over real property; and
  • court action, including issuing proceedings for Warrants of Sale or insolvency.

Costs incurred in recovering debts via these methods can be passed on the debtor.

Objections/Appeals

Where an objection to an assessment or a decision has been lodged, RevenueSA are still able to take action to recover the outstanding debt. Where required, RevenueSA will take some form of action to protect our interests such as placing a charge or caveat over property.

It is in your best interests to discuss these issues with RevenueSA when you lodge your objection to prevent any further debt recovery action proceeding whilst a matter is subject to an objection.

Additionally interest will continue to accrue on any outstanding debt. It is suggested that payments towards the debt whilst an objection is being considered should be made to minimise the outstanding debt. If the decision is in your favour, any overpayments together with interest will be refunded to you.

In matters where an appeal is lodged, to the Commissioner’s assessment/decision or the Minister’s determination, a payment of half (50%) of the outstanding debt must be made prior to lodgement of the appeal with the Court (other than for first home owner grant debts).

More information on objections and appeals.

Interest and Penalty Tax

Please refer to Revenue Ruling TAA001 regarding the application of Interest and Penalty Tax for those Acts covered by the TAA.

More information on Interest and Penalty Tax.

Futher information

Information on how to make payment.

If you are experiencing difficulty in making a payment when it is due, contact Debt Management Services on (08) 8226 0572 or send us an email revenuesadms@sa.gov.au.