Alex: considering individual circumstance with GIC requests

A tax agent requested remission of general interest charge (GIC) for Alex. The request was based on Alex’s mental health challenges arising from pregnancy‑related complications.

The initial ATO officer supported remission but did not have the required delegation, so the matter was escalated to a senior officer. The senior officer declined the remission request. In doing so, the decision appeared to focus only on the circumstances of the business and did not adequately consider Alex’s personal health issues, which were outside her control.

Although the agent had raised health matters, the ATO did not seek further information or request the missing medical evidence before making the decision.

After we raised these issues with the ATO, the remission decision was reconsidered and approved.