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The ATO has raised its general interest charge (GIC) rate and shortfall interest charge (SIC) rates, with both up by 0.25 per cent. The GIC annual rate for the October to December quarter rises to 11.15 per cent while the SIC annual rate goes up to 7.15 per cent. The second quarter of 2012 was the last time that either rate was higher.

The ATO applies GIC to late payments of most taxes including income tax, FBT, GST and PAYG, as well as excessive shortfalls in incorrectly varied or estimated instalments.

The rate compounds daily and is calculated using the RBA’s 90-day Bank Accepted Bill rate plus 7 per cent.

How we can help

Taxpayers can claim a tax deduction for GIC in the year that it's incurred. The ATO may also remit the GIC in part or in full if there are extenuating circumstances.

If you have an ATO debt or fine, arrange a free consultation with TaxAssist Accountants who can negotiate an ATO payment plan and could reduce the fine and interest you are paying. Call 02 9174 5757 or make an enquiry here.

Date published 22 Sep 2023 | Last updated 22 Sep 2023

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