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You can apply to enter a payment plan for up to 12 months if you are having difficulty paying:    

  • an assessment, such as for land tax or duties  
  • a notice to repay the First Home Owner Grant.

By law, interest is imposed on all late and unpaid amounts at the market rate plus a  premium rate of 8% per annum.

This continues to apply throughout any payment plan. 

You can lodge your completed application for a payment plan at any stage; however, the payment plan will only be put in place once the due date has passed. To minimise the amount of interest, you should apply and pay as soon as possible.

Late payment interest waiver ended on 31 December 2021

The late payment interest waiver relating to the Victorian State of Emergency has ended.   

As of 1 January 2022, any outstanding taxation debts that have not been paid or are not the subject of a payment arrangement incur late payment interest calculated from the date of the tax default. 

  1. Review your requirements

    The online SmartForm application provides details of the personal and financial information we require.

  2. Assemble supporting evidence

    If you are an individual, you must provide:

    • Evidence of salary.
    • Bank statements, including for mortgage accounts and credit cards.
    • Projection of your expected income and outlays.
    • Proof that your finance provider is unable to help you at this time.

    If you are a business or organisation, you must provide:

    • Bank statements.
    • Proof that your finance provider is unable to help you at this time.
    • Projection of your expected income and outlays.
    • Current profit and loss statements and balance sheets.

    Please refer to the application form for full instructions.

  3. Complete your application

    The application can be completed online via our SmartForm. Read our tips for completing SmartForms

    Start your payment plan application

    We use all the information in your application to update our records and may pass on changes to other government agencies where we are authorised to do so.

  4. Lodge your application

    The SmartForm is lodged online. When you have completed all relevant and mandatory information, select submit. 

Next Steps

We advise all applicants of the outcome of their application in writing.

Last modified: 4 October 2022

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