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  • Payment-only deferral requests for registered agents

    Exceptional and unforeseen circumstances may impact your clients’ ability to pay their tax on time. You can apply for a payment-only deferral for eligible obligations including:

    • income tax
    • fringe benefits tax
    • excise payments.

    Use one of our existing deferral types for the following requests:

    • lodgment-only deferral
    • lodgment and payment deferral.

    See also:

    Payments not eligible for payment-only deferral requests

    You cannot request a payment-only deferral for the following obligations:

    • Quarterly PAYG instalment notice (Form R)
    • Quarterly GST instalment notice (Form S)
    • Quarterly GST and PAYG instalment notice (Form T)
    • Annual PAYG instalment notice (Form N).

    Payment deferral requests for large businesses

    Payment deferral requests for significant global entities or large businesses, including excise taxpayers, will be considered by our large business specialists. You may be contacted by them if you request a payment deferral for one of these entities.

    Payment deferral requests for large withholders should not be submitted via Online services for agents. Instead, contact our large business support team to discuss your client’s circumstances. Contact our large business support team on 1300 728 060 to discuss your client's circumstances.

    See also:

    Exceptional or unforeseen circumstances

    You can lodge a payment deferral application if:

    • there are exceptional or unforeseen circumstances beyond your client's control
    • the exceptional or unforeseen circumstances must be consistent with those outlined in PSLA 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 prevented them from paying by the due date
      • 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.

    You must also, if applicable, provide:

    • details of any payment arrangement relating to the debt
    • why you are submitting the request after the payment due date.

    See also:

    How to make a request for payment-only deferral

    To request a payment-only deferral, use the ATO assessed payment deferral application form. A separate form must be completed for each client unless your client is linked to another entity. Submit your application through Online services for agents using the following steps:

    • Complete Payment deferral application form including detailed information to allow us to accurately assess the request. Insufficient information could lead to a delay in processing your request.
    • Save the ATO assessed payment deferral application (in Excel format)
    • Open a New mail message
    • Select the topic Debt and lodgment
    • Select the subject ATO assessed deferral
    • Select the appropriate option in the Enquiry type drop-down menu
    • Attach the completed ATO assessed payment deferral application form
    • Select the declaration then select Send.

    See also:

    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.

      Last modified: 02 Jun 2021QC 62240