Lodgment program 2012-13 - lodgment deferrals for registered agents

Background

The lodgment program for registered tax agents and BAS agents (registered agents) sets out the latest dates for lodging documents with us. The lodgment program is provided to help you in managing your workload with progressive lodgments of your clients' documents throughout the year. As such, we expect that you will meet the due dates as outlined in the lodgment program.

We recognise that you may occasionally experience exceptional or unforseen circumstances that prevent you from lodging on time. Where we deem it fair and reasonable, we have the discretion to allow temporary assistance by granting lodgment deferrals. We are guided by PS LA 2011/15 Lodgment obligations, due dates and deferrals and Taxpayers' charter publications when administering this discretion.

We are separately guided by PS LA 2011/14 General debt collection powers and principles when considering requests for additional time to pay. If additional time to pay is needed, you must clearly state this in your request and show the exceptional circumstances affecting payment.