How ATO access the request of remission for GIC?

​In the decision to  cancel or reduce the GIC, certain things are considered  by ATO which include
• Whether the delay can be occurred by a person  to pay the tax because of any critical circumstances 
• What are the steps which were taken to overcome the effects for such circumstances
• Whether due to some other special circumstances like the full amount to be paid for GIC will result in difficult financial hardship for the person
For example, ATO will check whether the payment delay occurred by the respective person or it can be happened by some other outside control such as industrial action, natural disasters, unforeseen collapse or sudden sick of people. In these situations  ATO try to reduce or cancel the payment which have to be  paid  by the individual person. ATO requires clear evidence or perfect evidence in order to cancel the amount.