Administration Ruling - Payment Arrangements

TAA FHOG 1 - Guidelines the Commissioner follows when considering whether to allow a person to pay their tax by instalments, or allow extra time to pay.

This revenue ruling specifies the guidelines the Commissioner will follow when considering whether to approve a tax payment arrangement under the Taxation Administration Act 2003 or a repayment arrangement under the First Home Owner Grant Act 2000, and the conditions to be included in such an arrangement.

Apply for a payment arrangement:


Page reviewed 19 May 2021