You can lodge tax returns while you are in prison
The Australian Tax Office (ATO) distributes a Tax Information Pack each year. Tax returns should be lodged by 31October each year.
- The Tax Pack will provide you with the information you need to:
work out whether you need to lodge a personal tax return
- prepare your personal tax return.
If you need a Tax Pack or want more information, phone the Tax Help Centre on 13 28 61
Someone else can help you lodge your return BUT you are still legally responsible for the accuracy of the information provided. Only registered tax agents can charge a fee.
"TAX HELP ADVISERS" are volunteers trained and authorised by the Tax Office. Tax Help Advisers work free of charge and may be able to help you lodge personal returns. Tax Help Advisers can only do simple personal tax returns. If you have been involved in a business or have issues regarding Family Trusts, Capital Gains Tax or negative gearing you may need to employ an accountant/tax agent OR ask someone from the Tax Office to help you. Tax Help Volunteers can go to the prisons. Phone the Tax Help centre on 13 28 61.
Accountants and Tax Agents are listed in the Yellow Pages Telephone Directory.
If you need more time to lodge your tax return You can request an extension of time. You should do this in writing, before the due date (31 October 2000) You will need to give the reasons why you need more time, and suggest another date
If you have difficulty in getting all the paperwork you need to lodge your tax return, contact the Tax Help Centre on 13 2861 and ask what you should do
If you are late in lodging your return for this year OR past years, you should still lodge them
There is no "fine" for simply lodging a late return . You will usually only be "penalised" (in the form of late lodgment Penalty Tax) if you end up with a tax debt.
Prosecution
There is provision in the law for prosecution for
- failure to furnish a tax return
- making false or misleading statements
- incorrectly keeping records
- obstructing taxation officers in their duty
If you are due a refund you should receive that refunduUnless there is an existing tax debt from a previous year or there are other debts to the Commonwealth eg Child Support, HECS liability.
If you disagree with a Tax Office assessment You can appeal that decision. Phone the Tax Help centre on 13 28 61 for more information
If you made a mistake on your tax return You should contact the Tax office and ask that your tax return or assessment be amended (corrected). You can ask that past assessments be amended if you made a mistake in other years.
If you have a tax debt and are in financial hardship The Tax Office may be prepared to:
- Stop the penalty tax accruing for a period (eg while you are in prison)
- Reduce the amount owing by
- Taking off all or part of the penalty tax
- Accepting a lessor amount in full and final settlement of the debt
- Defer collection of debts till a later date (eg when you are released)
Negotiate payment by instalments
In cases of severe financial hardship you may be able make an application to The Relief Board for Release from Payment of that existing tax debt. Applications for this relief must be made through the local Australian Tax Office's Hardship Relief Section.
Contact Points for Australian Taxation Office
Tax Help Centre
Phone: 13 28 61
Australian Tax Office
45 Francis Street
Northbridge 6003
PO Box 9900
Northbridge 6848
Australian Tax Office
48 - 54 Grose Avenue
Cannington 6107
PO Box 9990
Cannington 6987
WARNING This information sheet is intended ONLY to provide general Information about lodging individual tax returns and should not be regarded as legal advice. You may need to seek further information and/or assistance from the Tax Office, an accountant OR a registered Tax Agent, and/or a solicitor if you need legal advice .
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