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  • ATO assessed payment deferrals

    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.

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

    • lodgment-only deferral
    • lodgment and payment deferral.

    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. 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 ATO assessed 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.

    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.

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    Last modified: 24 Sep 2020QC 62240