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  • Requesting a deferral of your member reporting obligations

    The Commissioner has discretion to grant a deferral of your reporting obligations where it is fair and reasonable to do so. This includes a deferral of the time to advise of a material change to, or omission in, information already given to the Commissioner under section 390-115 of Schedule 1 to the TAA.

    Lodgment deferrals extend the due date for lodgment of a document, providing additional time to lodge without incurring a failure to lodge on time (FTL) penalty.

    On this page:

    Lodgment and reporting obligations

    You may request a deferral of your lodgment and reporting obligations for the following member accounts and attributes and member transactions and contributions:

    • Open and closed accounts
    • Account attribute changes
    • Superannuation events
    • Superannuation transactions
    • Resolving unmatched responses and remediating errors
    • Unclaimed super money statement (and associated payment)
    • Lost member attribute status (assessing and reporting changes in status biannually).

    Requests should be made on or before the lodgment due date. Requests made after the due date are only considered where you can explain in detail the circumstances that prevented the request being made before the due date.

    Information you need to provide

    Include the following information in your request, including copies of any supporting documents:

    • your name, position held, super provider and administrator details – if applicable
    • your phone number and address
    • your super provider's Australian business number (ABN)
    • your super provider's Unique Super Identifier (USI)
    • services impacted – for example, MAAS or MATS
    • reporting impacted – for example, which contributions or account attributes and events were impacted
    • dates of outage/issue
    • deferral required dates – start date to the 'no later than' date
    • number of members/accounts impacts
    • number of transactions impacted
    • reason for the deferral – description of the issue
    • identification of cause
    • description of remediation plan – what action is the provider taking to rectify the issue?
    • how is the provider managing communications with members?

    Submitting your request

    You can apply for a deferral in writing or by completing the attached template and submitting your application by:

    Australian Taxation Office
    PO Box 3578
    ALBURY  NSW  2640

    Next step:

    How we process your deferral request

    We generally consider it fair and reasonable to grant a deferral to entities where the inability to lodge by the due date is reasonably attributed to exceptional or unforeseen circumstances. These circumstances must be consistent with those outlined in PS LA 2011/15 – Lodgment obligations, due dates and deferrals.

    Each request is considered on its own merits, including timeframe, remediation action, and any other deferrals previously granted.

    Last modified: 26 Jun 2019QC 59288