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  • Lodgment program deferrals

    How tax and BAS agents can request a lodgment deferral when your client has exceptional or unforeseen circumstances.

    How lodgment deferrals work
    How to apply for a lodgment deferral if unforeseen events affect your client's ability to lodge on time.

    Agent assessed deferrals
    How to apply for an agent assessed deferral if you or your client are in an exceptional or unforeseen situation.

    ATO assessed deferrals
    How to apply for an ATO assessed deferral if your deferral request does not meet the agent assessed deferral criteria.

    Deferrals for new or re-engaged clients with overdue returns
    How to request additional time to bring lodgments up to date for a client with overdue tax returns.

    Lodgment deferral tips
    Tips to help us respond more quickly to your lodgment deferral request.

    Last modified: 01 Jul 2022QC 34580