Cutcher | Insights and News

ATO tax debt just got more expensive: Here’s how to stay ahead

Written by Nicole Brown | 19 March 2026

As of 1 July 2025 tax debt has changed and for many medical practices the impact could be substantial.

The Australian Tax Office (ATO) will no longer allow the interest charged on overdue tax debt to be tax deductible, including General Interest Charge (GIC) and Shortfall Interest Charge (SIC). With ATO interest rates currently sitting above 11% p.a., this means carrying tax debt is about to get a lot more expensive, and it could place real pressure on both practice and personal cash flow.

Why this matters

1. Higher after‑tax costs

In the past, the deductibility of ATO interest softened the blow of running a tax debt. From July 2025, that buffer is gone, effectively making ATO payment plans one of the more costly finance options available to medical practices.

2. Reduced borrowing capacity

Banks and lenders tend to treat unpaid tax as a warning sign. If you’re carrying ATO debt, and that debt is receiving interest, you may find it harder to secure finance for property, practice improvements, or new equipment.

3. Increased cash‑flow pressure

With interest continuing to accrue the cost of holding ATO debt can stack up quickly, adding strain at a time when operating costs are already on the rise.

A better way to manage tax debt

Refinancing tax liabilities into a more manageable and tax‑effective structure can reduce financial pressure.

Some of the benefits include:

  • Interest that is tax deductible
  • The option for longer loan terms to help spread repayments
  • Simple applications and quick turnaround times
  • Solutions with medical practices in mind
  • Review your current tax position
  • Model the impact of the ATO changes
  • Assess whether refinancing your tax debt makes financial sense
  • Coordinate a smooth application process
  • Put forward-looking strategies in place to prevent future ATO debt
  • Ensure you understand timing of lodgement and payment commitments

This allows you to take control of repayments, minimise unnecessary expense, and preserve cash for what matters most: running and growing your practice.

How Cutcher & Neale can support you

Our specialist medical accounting team can work with you to:

Our goal is simple: to ensure you’re well‑prepared and never caught off guard by your commitment to the ATO.

Need advice? We’re here to help.

If you’re currently carrying ATO tax debt or just want to understand how these changes are impacting your practice, it’s worth having a conversation now. A quick review could save thousands in unnecessary interest and late lodgement penalties.

Contact us