The lodgment program for tax agents sets out the latest dates for lodging documents with us. However, we have the discretion to allow additional time to lodge most documents. We are guided by Chapter 55 of the ATO Receivables Policy and the Taxpayers' charter publications when administering this discretion.
Generally, we will allow additional time to lodge where you or your clients cannot lodge by the due date because of circumstances beyond your control and reasonable steps have been taken to lessen the effects of those circumstances.
We may exercise this discretion for circumstances including:
- practice management factors - for example, the serious illness of a sole practitioner
- natural and other disasters
- impeded access to records - for example, records seized during a police search or retained as evidence in a court matter, or
- where a small number of forms will not be lodged by the end date, despite a concerted effort to achieve lodgment for a reporting period.
You should make any deferral requests:
- prior to the due date for lodgment of the document (or provide reasons why the request is submitted late)
- only for clients registered on your client list, and
- using the approved Tax agent lodgment deferral forms
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With the exception of income tax returns for individuals and trusts, allowing additional time to lodge does not allow additional time to pay - payment is still required by the due date.
In August 2009 the single lodgment deferral form was replaced with two deferral forms. This will allow you to separate your requests between:
- self assessed lodgment deferral requests, or
- requests for additional time to lodge (for all other lodgment deferral requests).
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We are separately guided by Chapter 9 of the ATO Receivables Policy when considering requests for additional time to pay. If additional time to pay is needed, you must clearly state this in your request and demonstrate that the exceptional circumstances that are affecting lodgment are also affecting payment.
Lodgment deferral requests can be 'self assessed' if they meet the self assessed lodgment deferral guidelines. We will automatically approve self assessed deferral requests where they meet the guidelines and are submitted using the approved lodgment deferral form.
If the lodgment deferral you need does not meet the self assessed lodgment deferral guidelines, you can still request additional time to lodge, however you will need to provide additional information in your request. The additional information should explain the circumstances fully, as we will use this information to consider your request in line with the ATO Receivables Policy.
To request a lodgment deferral you must use one of the approved lodgment deferral forms and provide the following key information:
- the TFN or ABN and name of your client
- the document type and period it relates to
- the current lodgment due date that applies to the document
- the circumstances that have affected lodgment
- the deferred lodgment due date you are requesting, and
- your contact details (including your tax agent number) in case of queries.
Last Modified: Monday, 10 August 2009