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  • Exercise of the Commissioner's discretion

    If your circumstances fall within one of the categories below, you do not need to apply for the Commissioner's discretion. We have exercised our discretion to grant you further time.

    If you have already applied for discretion, you can still rely on this statement.

    Additional time to hold an ABN

    If you were carrying on an active business solely in the external territories of Australia on 12 March 2020 but did not hold an ABN, you have until 30 June 2020 to applyExternal Link for, and receive, an ABN.

    Additional time to notify assessable business income for 2018–19 income year

    Notifying assessable business income for the 2018–19 income year

    Class of entities

    Additional conditions

    When you must notify us

    How you provide notice

    You have a pre-existing lodgment deferral in place for your 2018–19 income tax return.

    For example:

    • under the tax agent lodgment program, your 2018–19 tax return is not due until after 12 March 2020
    • you have an automatic deferral applied to your lodgment because you are located in an area that was affected by the Australian bushfires in late 2019, and your 2018-19 income tax return is not due until after 12 March 2020, or
    • you had, prior to 12 March 2020, an agreed extension with the ATO to lodge your 2018–19 tax return after 12 March 2020.
     

    You are not registered for GST and are not required to be registered for GST.

    You have until your existing deferred lodgment date to provide notice of your assessable business income for the 2018–19 income year.

    Lodge your 2018–19 income tax return, including your business income.

    Additional time to notify sales for tax period 1 July 2018 to 12 March 2020

    Notifying sales for a tax period starting on or after 1 July 2018 and ending before 12 March 2020.

    Class of entities

    Additional conditions

    When you must notify us

    How you provide notice

    You:

    • are a new business established from 1 July 2019 with an income year ending 30 June
    • are registered for GST, and
    • have a pre-existing lodgment deferral in place for all your activity statements in the period from commencement of your business until the end of the last tax period ending before 12 March 2020 (‘relevant period’), or all activity statements in that period for which you have sales to report.
     

    You have made sales in the relevant period.

    You have until your existing deferred lodgment date to provide notice of sales you have made in the relevant period.

    Lodge all your relevant BAS, including your sales.

    You:

    • are a new business established from 1 July 2019, with an income year ending 30 June
    • made sales on or before 31 December 2019, and
    • are not registered for GST and are not required to be registered for GST.
     

    You have made sales in the relevant period.

    You have until 30 June 2020 to provide notice of sales you have made on or before 31 December 2019.

    Enrol for JobKeeper if you are in this class and want to participate.

    We will then contact you via email with instructions on how to provide us notice.

    Discretion only gives you further time

    Exercise of the Commissioner’s discretion does not mean you are eligible or entitled to the JobKeeper payment. You must obtain your ABN, and/or provide the relevant notice, by the extended date outlined above.

    If you have already provided notice of your assessable business income by lodging your 2018–19 income tax return with business income declared, you do not need to contact us.

    When you do need to apply for Commissioner's discretion

    If your circumstances do not fit in the categories above, but the business entity and eligible business recipient meet all other JobKeeper requirements, then you can consider applying to the Commissioner to exercise his discretion to grant further time.

    See also:

    Find out about:

    • Law Administration Practice Statement 2020/1 Commissioner’s discretion to allow further time for an entity to register for an or provide notice to the Commissioner of assessable income or supplies – further guidance on when the Commissioner will consider exercising his discretion.
    Last modified: 17 Jun 2020QC 62916