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ATO and tax debt

What do lenders need to see about my ATO debt?

Updated Sept 2026 · Reviewed by The Lienhouse team

An asset-secured lender will ask for a current running balance for each ATO account, confirmation of what has and has not been lodged, copies of any notices received, the terms of any payment plan, and a payout figure to the settlement date. The aim is to make sure the loan clears the whole debt and nothing is left that could later compete with the lender's security.

Key takeaway
Expect to provide ATO running balances, lodgement status, any notices and plan letters, and a payout figure; the lender's goal is a nil balance at settlement with no surprises behind it.

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The file for tax debt funding is lighter than a bank application, but it is specific. Having it ready at enquiry is the difference between settling this week and settling next week.

The ATO documents

  • Running balance account statements. For the integrated client account, which carries BAS debts, and the income tax account. If there is a superannuation guarantee charge account, that too. For each entity involved.
  • Lodgement status. A list from the tax agent portal of what is lodged and what is outstanding. If returns are overdue, a realistic estimate of what they will add.
  • Notices. Any firmer action warning, notice of intent to disclose, garnishee notice, director penalty notice or statutory demand, with the date on it. Dates drive the settlement timetable.
  • Payment plan letter, if there is or was a plan, showing the terms and whether it is current.
  • Payout figure. The balance including general interest charge to the expected settlement date, and the payment reference number for each account.

The property and entity documents

Rates notice, a current statement on any first mortgage, company search or trust deed, and ID for directors, trustees and guarantors. See caveat loans with no financials.

Why they want lodgements current

An unlodged BAS is an unknown liability. If the lender pays out $300,000 and three overdue BAS then add $120,000, the ATO is back as a creditor with a new debt and the same collection powers. Lenders therefore prefer all lodgements done, or a clear estimate and enough loan to cover it. Lodging also tends to reduce the debt, because the ATO’s estimates are often higher than the real figures.

Questions to expect

  • How did the debt build up, and what has changed?
  • Can the business pay its current BAS and super on time once the old debt is gone?
  • What repays this loan, and when?

Short, honest answers work. A one-page note from your accountant covering those three points is the most useful document in the file.

What is not usually needed

Full financial statements, tax returns for prior years, cash flow forecasts. They help with the later bank refinance, and may be requested where the exit is that refinance, but they are not the basis of approval. The overall approach is on the ATO tax debt funding page.

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FAQ

Where do I get an ATO running balance?

From ATO online services for business, or from your tax or BAS agent, who can download account statements for each role.

Do I have to lodge overdue returns first?

It is strongly advisable. Until they are lodged the debt is unknown, and an ATO default assessment can be far higher than the real liability.

Will the lender talk to the ATO?

Not usually. They rely on the documents you and your tax agent provide, and on paying the ATO directly at settlement.

Enquire

Have the balance and the asset? That is enough to start.

The amount, the asset and the timeframe. We’ll match you with a funder and email you their introduction. Reply to it and they’ll be in touch.

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