The Australian Taxation Office (ATO) has published the general interest charge (GIC) rates and shortfall interest charge (SIC) rates for the third quarter of the 2025-26 income year. For the quarter beginning 1 January 2026, the GIC annual rate is 10.65% and the SIC annual rate is 6.65%. The rates are up from the annual rates for the prior quarter beginning 1 October 2025, which are 10.61% and …