We provide a tailored service that helps you, as a registered tax or BAS agent (registered agent), if you are experiencing difficulties managing your lodgment program due to unforseen circumstances such as:
- serious illness or death within your practice or family
- sudden and unexpected staff changes, staffing issues, recruitment problems
- natural and other disasters (fire, flood, drought, cyclone, earthquake or similar events)
- impeded access to tax records (for example, resulting from robbery or theft).
How we can help
If you are experiencing lodgment difficulties for reasons beyond your control, we can work with you to:
- achieve your outstanding lodgment obligations together with your current lodgment program commitments in a timely manner
- co-design an order for lodgment that is supportive of the lodgment program.
We may also consider granting your clients lodgment deferrals or suspending compliance action against them, in line with our policy guidelines.
We do not provide assistance on repeat occasions or for lengthy periods of time.
Managed lodgment program
Generally, a managed lodgment program will not include those of your clients who:
- you are no longer representing and are responsible for their own lodgment obligations
- are not affected by your circumstances
- have not provided you with their documents before the due date
- have not lodged for two or more years.
We work within guidelines and policies. If any of your clients have received final notices or demands for their returns or other documents, you must give these clients priority.
Any managed lodgment program will be subject to the following conditions:
- Before and during the period of our assistance, you must be up-to-date with your own taxation obligations.
- You must complete and lodge returns or other documents in accordance with the agreed managed lodgment program.
- You must advise your lodgment contact officer if you have any difficulties in meeting an agreed lodgment date.
- You must provide us with a new intended lodgment date for any documents you cannot lodge by the agreed date. We may not necessarily grant further deferrals or suspensions.
- Deferrals are for lodgment only. Payment is not generally deferred and you must advise your clients to make estimated payments before the original due date to avoid the general interest charge. If the due date has passed, you should advise your clients to pay an estimate immediately.
- Clients not required to lodge income tax returns can have a return not necessary (RNN) or further returns not necessary (FRNN) indicator applied to the appropriate year.
- You must take action to resolve the issues that caused you to fall behind with your lodgments.
Contacting us
If you need this service, phone us on 13 72 86 Fast Key Code 3 2 to discuss your circumstances or send a written request by fax to 1300 550 356 and include:
- all the circumstances surrounding your inability to lodge returns or other documents on time
- the approximate length of time you may need to lodge any outstanding returns or other documents
- the number of returns or documents affected by your circumstances.
When contacting us, you will need to quote your registered agent number and contact details. If you write to us, we will consider your eligibility for lodgment assistance and contact you to discuss options.
More information
For more information, refer to:
Last Modified: Monday, 2 July 2012