The Australian Taxation Office (ATO) has introduced a Fuel Response Support measure to assist eligible businesses experiencing financial pressure due to increased fuel costs.
Businesses that have been impacted by rising fuel prices may be able to apply through the ATO portal for temporary support measures designed to help manage tax and superannuation payment obligations.
This targeted assistance is available until 30 June 2026.
What support may be available?
More flexible payment plan arrangements for ATO debts
Remission of General Interest Charges and other penalties
The ability to vary PAYG instalments
Avoidance of additional penalties where a Super Guarantee Charge statement is lodged within one month of the quarterly due date with the ATO assisting to establish a payment plan
Discretion not to offset tax refunds against existing ATO debts
Priority processing of tax returns
Who may be eligible?
To access the Fuel Response support, businesses must generally demonstrate that:
They have experienced increased operating costs that are directly attributable to higher fuel costs or indirectly attributable through increased transport logistics or supply chain expenses
They have either a new tax debt or difficulty servicing an existing tax debt
Their reduced capacity to pay is specifically linked to higher fuel prices rather than general business downturn or normal cash flow issues
Their tax lodgements are up to date or will be brought up to date within three months of entering into a payment arrangement
The ATO may cancel payment plans if lodgements are not brought up to date within this timeframe. Lodgements must also be current for the ATO to consider remitting interest charges.
How to apply
Businesses can apply for the ATO Fuel Response Payment Plan through the ATO portal. Applications are open until 30 June 2026.
If you believe your business may be eligible, please contact the team at DGL Accountants to discuss your options and ensure the appropriate application is made.
For more information you can visit the ATO website: www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/ato-fuel-response