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  • ATO assessed payment deferrals

    Exceptional and unforeseen circumstances relating to COVID-19 may impact your clients’ ability to pay their tax on time. You can apply for a payment-only deferral up to 14 September 2020 for eligible obligations including:

    • income tax
    • fringe benefits tax
    • excise payments.

    You should use one of our existing deferral types if your client needs a:

    • lodgment-only deferral
    • lodgment and payment deferral.

    Exclusions apply to Large Withholders and Significant Excise Payers. We have tailored support available for large businesses impacted by COVID-19.

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

    • 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).

    See also:

    Apply for payment deferral

    To apply for a payment-only deferral, use the ATO assessed payment deferral application form. Submit your application through Online services for agents using the following steps:

    • Complete and save the ATO assessed payment deferral application (in Excel format).
    • Attach the file to the appropriate mail message.
    • Select the topic Debt and lodgment.
    • Select the subject ATO assessed deferral.
    • Select the appropriate option in the Enquiry type dropdown.

    Next step:

    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 possible delays to the processing of your original request.

    When your request has been processed, or is varied or declined, you will be notified 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.

    Find out about:

    Last modified: 01 Jul 2020QC 62240