Show download pdf controls
  • Support for tax professionals

    We understand COVID-19 may have a significant impact on you, your clients and your practice. We appreciate your efforts to help your clients meet their lodgment and payment obligations, and we have a range of support measures available during these difficult times.

    We can support you and your clients by:

    • providing lodgment deferrals for upcoming lodgment dates
    • offering payment-only deferrals for amounts that may be due
    • allowing for flexible payment plans
    • changing your clients’ goods and services tax (GST) reporting cycle or varying pay as you go (PAYG) instalment amounts
    • offering possible remissions to the general interest charge (GIC).

    You and your clients should continue to lodge activity statements and tax returns, even if they are unable to pay on time. Access to key support measures including the cash flow boost are dependent on lodgments having been met.

    If you're affected by the restrictions in Victoria, we will continue to be flexible in our approach to failure to lodge on time penalties. Although GIC will still apply, you can apply for remissions and we will take a reasonable approach in assessing your request.

    For tailored support, phone us on 1800 700 724 to discuss what help is available based on your individual circumstances.

    See also:

    Lodgment and payment deferrals

    If you need more time to lodge, you can request an agent assessed or ATO assessed lodgment deferral using Online services for agents.

    If your client is unable to make a payment by the due date, you can submit a payment-only deferral request on their behalf.

    See also:

    Lodgment program help

    If you, or your clients, feel overwhelmed or are behind with your lodgment program, we can help. Contact us as early as possible, so we can work with you to find a solution.

    Find out about:

    Previous support

    We've previously provided a range of support measures to assist you and your clients meet your obligations.

    Lodgment and payment deferrals were automatically applied to:

    • Company 2018–19 income tax returns due on 15 May 2020, which were extended to 5 June 2020.
    • Self-managed super fund (SMSF) 2018–19 annual returns due on 15 May 2020 and 5 June 2020, were deferred to 30 June 2020.

    Other support measures included:

    • 2018–19 income tax returns for individuals, partnerships, and trusts could be lodged by the 5 June concessional due date, provided your clients paid any liability by this date.
    • Your bushfire impacted company, individual or trust clients could lodge until 5 June 2020.
    • Your SMSF clients affected by bushfires had their lodgment due date for their annual returns deferred to 30 June 2020.
    • Failure to meet the 85% lodgment program performance benchmark for the 2019–20 financial year will not lead to adverse outcomes. We will be working pragmatically and flexibly to ensure that we provide the right support for affected tax agents.
    Last modified: 17 Aug 2020QC 62263