Criteria for reporting business tax debts We may report your business tax debt if you meet the following criteria: You have an Australian business number (ABN) and are not an excluded entity. You have one or more tax debts and at least $100,000 is overdue by more than 90 days. You are not engaging with us to manage your tax debt. You don't have an active complaint with the Inspector-General of Taxation Ombudsman (IGTO) about our intent to report your tax debt information.
