Quick answer
After a natural disaster, businesses can call the ATO's Emergency Support Infoline on 1800 806 218. The ATO says it may automatically pause correspondence or defer payments in areas affected by major disasters, can help replace lost or damaged tax records, and can discuss lodgement deferrals, payment plans, remission of penalties and interest, and varying PAYG instalments. Phone before a due date rather than after.
Key points
- Emergency Support Infoline: 1800 806 218.
- The ATO may automatically pause correspondence or defer payments in major disaster areas.
- Lost records can often be rebuilt with the ATO's help.
- General interest charge keeps accruing on payment plans — factor it in.
- Disaster line
- ATO Emergency Support Infoline 1800 806 218
- Lodge and pay help
- 13 11 42
- Rule of thumb
- Call before the due date
- Lost records
- ATO can help replace them
Tax is rarely the first thing on your mind after a disaster — and it shouldn’t be. But BAS, PAYG withholding, super and income tax dates keep coming, and a missed deadline during recovery can turn into penalties and a debt that follows you for years.
The ATO has specific support for people and businesses affected by natural disasters. Using it early is one of the easiest wins in any recovery plan.
What support does the ATO offer after a natural disaster?
According to the ATO’s natural disaster support pages, help includes:
| Support | What the ATO says |
|---|---|
| Emergency Support Infoline | Phone 1800 806 218 |
| Automatic relief | May automatically pause correspondence or defer payments in areas affected by major disasters |
| Lost records | May be able to provide replacements for lost or damaged tax records |
| Wellbeing | Access to a free and confidential mental health and wellbeing support service |
| Reporting help | Guidance on reporting disaster payments, grants, insurance payouts and deductions |
The ATO’s broader “can’t lodge or pay on time” guidance adds the standard options: phoning before the due date to reduce the risk of a penalty, payment plans, requests to remit penalties and interest, and PAYG instalment variations for reduced income.
What should you ask the ATO for?
When you call 1800 806 218, have your ABN and a list of what’s due in the next three months. Then ask about:
- Deferrals — more time to lodge BAS, activity statements or returns.
- Payment deferrals — whether any automatic deferral already applies to your area.
- Payment plans — breaking a debt into instalments. The ATO notes the general interest charge continues to accrue during a plan.
- Remission — asking for penalties or interest to be remitted where circumstances were beyond your control.
- PAYG instalment variation — lowering instalments if income will fall.
- Replacement records — copies of past lodgements and statements.
Write down the name of the person you spoke to, the date, the reference number and what was agreed.
What records can you rebuild, and how?
Losing paper records in a flood or fire is common. Most can be rebuilt:
| Record | Where to get it |
|---|---|
| Past BAS and returns | ATO (ask on the call) or your tax agent |
| Bank transactions | Online banking or your bank |
| Sales and invoices | Accounting software, POS system, customers |
| Purchase invoices | Suppliers, email inboxes |
| Payroll | Payroll software, super fund records |
| Asset details | Finance contracts, suppliers, insurance schedule |
Our business emergency grab-bag guide covers keeping copies off-site before the next event.
How are payouts and grants treated for tax?
It’s worth knowing before the money lands, so you don’t spend what you’ll owe:
- Trading stock payouts are assessable income, the ATO says. Replacement stock is deductible.
- Depreciating assets — a payout above book value is assessable; a shortfall is deductible.
- CGT assets — the payout feeds into your capital gain or loss, and a roll-over may be available when an asset is destroyed.
- Premises repairs are generally deductible immediately; improvements are capital.
- Disaster grants are assessable unless they’re on the ATO’s list of non-assessable non-exempt payments.
More detail on the last point: are disaster grants taxable?
Should you use a payment plan or funding?
A payment plan is often the right first step — it’s quick, and keeping the ATO informed matters. But it’s not always the whole answer:
| Payment plan suits | Funding may suit |
|---|---|
| A tax debt you can clear from trading over a reasonable period | A tax debt plus repairs, stock and wages all at once |
| Businesses with steady income | Businesses waiting on insurance or grants |
| Smaller debts | Situations where the tax debt is blocking other finance |
If you’d like to compare options, a real person can talk you through them. Enquiring doesn’t involve a credit check. ATO debt is considered case by case, and our page on emergency funding with bad credit or ATO debt explains how.
Illustrative example only: a builder in a flood-declared area has a quarterly BAS due in three weeks and no access to his office. He calls the Emergency Support Infoline, gets a lodgement deferral, and sets up a payment plan for the amount owing. A separate short-term facility covers replacement tools so jobs can continue.
How should you prepare for the call?
A ten-minute call goes much better with the facts in front of you. Before you dial:
- Know your position by tax type. BAS (GST and PAYG withholding), PAYG instalments, super guarantee, income tax — what’s due, when, and roughly how much.
- Know what’s already lodged. The ATO generally wants lodgements kept up to date even if you can’t pay, so note anything outstanding.
- Have a realistic offer. If you’re asking for a payment plan, work out what you can genuinely afford each week or month. Our recovery cash-flow forecast guide helps you get there.
- Explain the event briefly. Where you are, what happened, how trade has been affected and when you expect to reopen.
- Ask what’s automatic. Find out whether any deferral already applies to your area, so you don’t pay or lodge early by mistake.
Afterwards, write a short email to yourself or your accountant recording what was agreed. If a payment plan is set up, put every instalment date in your calendar and forecast — a plan that’s kept is worth far more than one that lapses.
Want help funding recovery alongside your tax plan?
Talk to the ATO first — it’s free and it protects you from penalties. If repairs, stock or wages still need funding, we can help with that side.
You’ll speak with an actual person who has your details in front of them. Asking what’s possible costs nothing and leaves your credit file exactly as it is. We don’t farm out enquiries — one team holds your file from start to finish.
The more precise you are about the amount, the purpose, your state and any property, the less time we spend going back and forth. Start your enquiry here.
Frequently asked questions
What number do I call for ATO disaster help?
The ATO's Emergency Support Infoline is 1800 806 218. It's the line for people and businesses affected by natural disasters. For general lodgement and payment difficulties, the ATO lists 13 11 42.
Does the ATO automatically defer my BAS after a disaster?
The ATO says that in certain circumstances it may automatically pause correspondence or defer payments for people and businesses in areas affected by major disasters. Don't assume it applies to you — call to confirm what's in place for your postcode and your obligations.
Can the ATO replace records lost in a flood or fire?
The ATO says it may be able to provide replacements for lost or damaged tax records. Your bank, accounting software provider and accountant can usually help rebuild the rest.
Can I reduce my PAYG instalments if trade has dropped?
Yes, the ATO allows PAYG instalment variations where your income will be lower. Varying too low can lead to a penalty, so check the estimate with your accountant.
Is it better to go on an ATO payment plan or borrow?
It depends on the size of the debt, how long you need, and the cost of each option. The general interest charge continues on payment plans. Compare both, including any penalties, and consider what else the business needs funding for.