In the unfortunate event that you or your clients are affected by natural disasters such as flood, bushfire and drought, we can provide support by:
- allowing lodgment deferrals of activity statements or tax returns without penalty
- allowing additional time to pay tax debts without incurring general interest charges (GIC)
- making arrangements for payment of tax debts by instalments
- remitting penalties that were automatically imposed during the disaster
- fast-tracking refunds
- refunding amounts credited to existing debts where the client has entered into a deferral to pay, or an arrangement to pay their tax debts
- conducting field visits to help with reconstructing tax records and making reasonable estimates.
Where appropriate to do so, your clients may also consider varying their pay as you go (PAYG) instalments.
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For information to help people who are unable to meet a tax obligation as a direct result of a natural disaster, visit Dealing with disasters - home.
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If you have a small number of clients needing a deferral due to a natural disaster, you can complete the lodgment deferral form and send it to us via the Tax Agent Portal, BAS Agent Portal, mail or fax.
Requests for additional time to lodge documents covered by your lodgment program will be allowed automatically if your request meets certain guidelines. If your request falls outside these guidelines, we will consider your requests on a case-by-case basis, in line with PS LA 2011/15 Lodgment obligations, due dates and deferrals.
The lodgment deferral form also allows you to request additional time to pay. However, if your clients' lodgments are up-to-date but they cannot pay their tax debts on time or would like to request remission of penalties or interest, phone us on 13 72 86 Fast Key Code 5 to discuss their circumstances.
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Contact us as soon as possible if your client is facing problems due to a natural disaster.
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We can also help you get your lodgment program back on track if:
- you have a large number of clients that have been seriously affected by a natural disaster
- your practice has been damaged or affected in other ways by a natural disaster.
Our regional relationship managers are available to support you as they understand your needs during a natural disaster. If you would like to discuss your situation with a relationship manager, phone us on 13 72 86 Fast Key Code 3 2.
Reconstructing records for individuals
To help individuals reconstruct their records, refer to Reconstructing records and making reasonable estimates for individuals (Nat 72973).
This publication explains:
- how we can help reconstruct records and make reasonable estimates for your individual clients who have been affected by a natural disaster
- the processes used and the records that can be provided to help you reconstruct individuals' records destroyed by a natural disaster.
Reconstructing records for businesses
To help businesses reconstruct their records, refer to Reconstructing records and making reasonable estimates for businesses (Nat 72972).
This publication explains:
- how we can help reconstruct records and make reasonable estimates for your business clients who have been affected by natural disaster
- the processes used and the records we can provide to help you reconstruct business's records destroyed by a natural disaster.
Form to estimate income
The Reasonable estimate for documents destroyed by disaster (Nat 72981) form is available for you and your clients who have lost their tax records due to a natural disaster. This form must be used instead of a statutory declaration.
For more information, refer to Guide to dealing with disasters.
Last Modified: Monday, 2 July 2012