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  • 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.

    On this page:

    Lodgment deferrals

    Lodgment and payment deferrals will be automatically applied to:

    • Company 2018-19 income tax returns due on 15 May 2020, which are now due by 5 June 2020
    • SMSF 2018-19 annual returns due on 15 May 2020 and 5 June 2020, which are now due by 30 June 2020.

    2018-19 income tax returns for individuals, partnerships, and trusts can be lodged by the 5 June concessional due date, provided your clients pay any liability by this date.

    There will be no further changes to lodgment and payment due dates for obligations due in May and June 2020 that already have automatic deferrals applied.

    If you or, your clients, are unable to meet lodgment due dates:

    • no late lodgment penalties will be imposed for returns lodged by 30 June 2020
    • you will not lose access to your lodgment program
    • you will not be adversely affected in your future dealings with us.

    While the general interest charge will still be applicable, you can apply for remissions and we will take a reasonable approach in assessing your request. You can still access other assistance through ATO assessment and payment deferrals.

    2019-20 Fringe Benefits Tax annual returns

    The lodgment and payment due date for 2019-20 Fringe Benefits Tax (FBT) annual returns has been automatically deferred to 25 June 2020.

    Bushfire impacted client deferrals

    Your bushfire impacted company, individual or trust clients can lodge until 5 June 2020.

    Your SMSF clients affected by bushfires will have the lodgment due date for their annual returns extended to 30 June 2020.

    If your clients need more time, you can request a lodgment deferral via Online services for agents.

    See also:

    Payment deferrals

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

    See also:

    On-time lodgment performance requirement

    We acknowledge that your current focus is on guiding your clients to understand and access relevant COVID-19 support measures at this time. Additionally, the devastating bushfires that affected large parts of Australia during 2019-20 may have significantly disrupted your lodgment program for this year.

    You will not be adversely affected if you do not meet the 85% lodgment program performance benchmark and we will be working pragmatically and flexibly to ensure that we provide the right support for impacted tax professionals.

    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:

    Last modified: 25 May 2020QC 62263