Key requirements
The source covers unexpected hardship such as substantial income reduction, medical expenses and business financial distress. Longer instalments require GIRO and may require documents; approval is not automatic. Corporate-tax and GST businesses with existing GIRO use the specified cancel-and-reactivate process to create the new plan, rather than the individual-tax edit route. Check the approved plan before changing payments. The separate twenty-four-month retiree property-tax scheme has its own 2026 age, occupancy and income conditions and is not a GST instalment entitlement. Ignoring a bill while awaiting relief can still produce late-payment consequences.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗
