I previously had a retail business. Unfortunately, it did not go well due to Covid and was not able to pay the tax debts. I no longer have the business but have a lockdown DPN issued. I did not realise that it was being sent to my old home address. Only up until recently when I logged into mygov I saw it showing up. I believe is it now a lockdown DPN as it appears to have been there for a little while. I am not in a position to pay this as I have just got a new full time PAYG job which pays just enough for general living expenses. I was on Centrelink Jobseeker payments from the period after getting rid of the business to finding a new normal full time job.
Could I seek some relief for this debt to be put on hold until I am in a better financial position to repay this as debt recovery actions from the ATO right now would not be worthwhile and cause me to declare bankruptcy since I have no savings or assets. Everything I previously had went into the business which did not turn out well for me in the end.