ATO Fuel Response Payment Plan 燃油应对还款计划

Who Is Eligible?
谁符合申请资格？

To qualify, you must be an ABN holder who satisfies all four of the following criteria:
申请人须为ABN持有者，并须同时满足以下四项条件：

Criterion 1 — Increased costs due to fuel prices
条件1 — 经营成本因燃油价格上涨而增加

Your business operating costs must have increased due to fuel prices-either directly ( higher fuel bills ) or indirectly ( higher transport, logistics or supply chain costs flowing from fuel price increases ). A general business downturn or ordinary cashflow difficulties do not qualify on their own.
企业经营成本须因燃油价格上涨而有所增加- 可以是直接增加 ( 燃油费用本身 ), 或间接增加 ( 因燃油涨价导致的运输、物流或供应链成本上升 )。单纯的业务下滑或普通现金流问题不符合申请条件。

Criterion 2 — New or unserviceable tax debt
条件2 — 存在新产生的税务债务或无力偿还现有税务债务

You either have a new tax debt arising in this environment, or you are no longer able to service an existing tax debt because of the impact of higher fuel costs.
因当前经营环境而新产生的税务债务, 或已无法按时偿还现有税务债务 ( 且原因与燃油成本上涨相关 ), 均可申请。

Criterion 3 — Demonstrated reduced capacity to pay
条件3— 能证明偿还能力因燃油价格上涨而下降

You must be able to show that but for the elevated fuel prices, you would have met your payment obligations – including existing payment plan instalments. This is a causal test: the financial difficulty must be specifically linked to fuel costs, not a general business problem.
申请人须能证明：若非燃油价格如此之高, 本可按时履行付款义务（ 包括现有还款计划下的分期付款 ）。这是一项因果性测试：财务困难须与燃油成本上涨存在直接因果关系, 而非仅为一般性经营问题。

Criterion 4 — Lodgments up to date within 3 months
条件4— 税务申报须在计划启动后3个月内补齐

All outstanding lodgments must be brought up to date within 3 months of the payment plan being set up. The ATO may cancel the plan if this is not met, and up-to-date lodgments are also required for GIC remission to be granted.
所有逾期未申报的税务表格须在还款计划建立后3个月内完成申报。若未能在此期限内补齐, ATO有权取消该计划。此项亦是获得GIC豁免的前提条件。