The following questions and answers have been developed as a useful reference for registered agents. They include common issues about lodgment deferral raised by registered agents.
What are exceptional or unforseen circumstances?
Exceptional or unforseen circumstances that could affect your ability to lodge by the due date may include:
- practice management factors, for example
- the serious illness of a sole practitioner
- prolonged but unexpected staff absences
- prolonged and expected staff absences where other factors have prevented replacement by suitably qualified staff
- natural and other disasters - for example, flood, fire, drought, cyclone, earthquake or similar events
- restricted access to records - for example, records seized during a police search or retained as evidence in a court matter
- where, despite making a significant effort to achieve lodgment, a small number of forms will not be lodged by the due date
- where one of your client's experiences exceptional or unforseen circumstances.
Your request for a lodgment deferral must include sufficient information for us to make a decision. For example, an explanation of your particular circumstances and how these circumstances have prevented you from lodging documents by the due date is needed. For more information, see What information do I need to provide in a request for additional time to lodge form?
Who can I request lodgment deferrals for?
You must only make deferral requests for clients that are included on your client list and where the lodgment deferral is genuinely needed due to exceptional or unforseen circumstances.
You are expected to:
- progressively lodge as many documents as possible up to the due date
- only request deferrals for clients where you genuinely need more time to lodge and you are actively working towards lodging.
Does additional time to lodge include additional time to pay?
Where payment of a tax liability is legislatively linked to the lodgment due date, any deferral of the lodgment date recalculates the payment date. For example, an individual or trust who receives a lodgment deferral for their income tax return will have a revised payment date.
As there is no legislative linkage between lodgment and payment due dates for activity statements, any request for lodgment and payment deferrals for activity statements will need to be considered independently. We are guided by PS LA 2011/14 General debt collection powers and principles when considering requests for additional time to pay.
What if the deferred lodgment due date cannot be met?
If a lodgment deferral has already been granted any subsequent requests for the same lodgment obligation will need to be submitted using the Request for additional time to lodge form and include:
- why the deferred due date could not be met
- what are the further exceptional or unforseen circumstances that have led to the inability to lodge by the deferred due date
- what steps have been taken to mitigate the effects of these circumstances
- what steps will be taken to meet any further deferred due date.
Each request will be considered on its merits and any additional time to lodge will be determined with regard to the particular circumstances.
What if I'm not satisfied with the decision on my lodgment deferral request?
If you are dissatisfied with our deferral decision or you need a more detailed explanation, you can phone the contact officer named in the covering letter or in our portal message response to discuss the matter. If you phone us, remember to have the reference number of the correspondence or portal message available.
If the officer cannot resolve your concerns they can explain how you can apply for a review of the deferral decision where you can provide further information to support your request. This information must be provided in writing and submitted via the Tax Agent or BAS Agent Portal or by post.
Last Modified: Friday, 29 June 2012