Individuals with serious financial hardship
Definition and evidential requirements for ATO to consider serious financial hardship.

Businesses with serious financial hardship
Serious financial hardship can also apply to businesses that need their refund to continue business.

Requesting priority processing
If you think your circumstances put you under serious financial hardship you can ask us to process your return as a priority.

Access to Superannuation
Information on how you may be able to access Super on compassionate grounds, severe financial hardship, terminal medical condition, temporary or permanent incapacity.

Bankruptcy and Tax Debts
Legal Paper from Ian Macdonald, solicitor FCAWA.