Remission applications

Remissions can be applied for when the following penalties have been levied by the ATO:

• General interest charge (GIC),

• shortfall interest charge (SIC)

• or failure to lodge (FTL) penalty.

The remission request can either be completed by the client directly with the ATO, or by TPB registered Tax Agent. The ATO published process to request a remission is available here. 

The TAA recommended pricing for a remission request (if the request is submitted by TAA) is included in the recommended price list. 

Participants can request the remission request be submitted by TAA via LodgeIQ (by creating a new "ATO Matter"). 

When completing the request, participants must clearly provide the following context:

• The reason that the penalty has been levied,

• the grounds upon which the client is requesting a remission (including attaching evidence)

• and the actions that will be taken to ensure the offence is not repeated. 

Examples of where the ATO are likely to accept or decline requests are published by the ATO here.