The ATO is providing additional support to
taxpayers having difficulty meeting their tax and
superannuation guarantee charge obligations for
employees because of COVID-19.
Available support includes the following:

• Lodgment or payment support options –
  for example, payment plans or remitting
  interest and penalties.
• Varying PAYG instalments – The ATO will
  not apply penalties or charge interest on
  varied instalments that relate to the 2022
  income year where taxpayers have taken
  reasonable care to estimate their end of
  year tax liability.
• Moving from quarterly to monthly GST
  reporting for quicker access to refunds.
• Applying for administrative relief for Division 7A minimum yearly repayments.