Eligibility
Registered agents can request a payment-only deferral for the following liabilities:
- income tax
- liabilities arising following lodgment of activity statements
- fringe benefits tax.
A payment-only deferral request must:
- be for an existing client
- only include documents that have been lodged and processed
- meet requirements under exceptional or unforeseen circumstances.
For information about deferral requests for:
- combined global and domestic minimum tax returns, see Lodging, paying and other obligations for Pillar Two
- other lodgment obligations, see Lodgment program deferrals.
Payment-only deferral requests for large businesses
Payment deferral requests for significant global entities or large businesses will be considered by our large business specialists. We may contact you if you request a payment deferral for one of these entities.
Exceptional or unforeseen circumstances
You can lodge a payment-only deferral application if:
- there are, or have been, exceptional or unforeseen circumstances beyond your client's control
- the exceptional or unforeseen circumstances must be consistent with those outlined in Practice Statement PS LA 2011/14 General debt collection powers and principles.
For the deferral request to be considered, you must:
- provide full details of your client's exceptional or unforeseen circumstances that have or will prevent them from paying by the due date
- provide the steps your client took to mitigate the effects of those circumstances
- demonstrate that your client can make full payment once the circumstances have been resolved
- demonstrate that your client will pay their continuing tax-related liabilities on time, once the circumstances are under control.
If applicable, you must also provide details:
- of any payment arrangement relating to the debt
- on why you are submitting the request after the payment due date.
Phone us on 13 11 42 or 13 72 86 Fast Key Code 1 2 2 if your client is not eligible for a payment-only deferral and needs help with paying because of financial difficulty.
How to make a request for payment-only deferral
To request a payment-only deferral, download the Payment-only deferral application – Registered agent only form below. You must complete a separate form for each client unless your client is linked to another entity on the form. Submit your application through Online services for agents using the following steps:
- Complete all fields on the Payment-only deferral application (XLSX, 45.8KB)This link will download a file form, including detailed information of exceptional or unforeseen circumstances and mitigating steps taken to allow us to accurately assess your request (insufficient information could result in your request not being accepted.
- Save your application form (in Excel format).
- Open a New Practice mail message.
- Select the topic Debt and lodgment.
- Select the subject Request for Payment Deferral.
- Select the appropriate option in the Enquiry type drop-down menu.
- Attach your completed payment deferral application form.
- Select the Declaration, then Send.
If a form is incomplete or contains incorrect information and we cannot process your deferral request, we will send a mail message through Online services for agents. You will have 2 business days to respond.
After you submit your request
Processing may take up to 28 days. Do not resend a deferral application for the same clients within the 28-day processing period. This could cause delays to the processing of your original request.
We will notify you of the outcome of your request through Online services for agents.
Deferred due dates for eligible clients will display on our systems within a period of time that allows for system processing.