Agent assessed deferrals
The circumstances for your deferral request must meet the requirements of PS LA 2011/15 Lodgment obligations, due dates and deferrals. If you are experiencing exceptional or unforeseen circumstances, agent assessed deferrals are available.
Recent changes
Approved agent assessed deferral requests will now automatically extend the payment due date, where applicable, to the deferred lodgment due date. This does not apply:
- to FBT returns where the payment due date remains as 28 May for returns lodged online, or 21 May if returns are lodged by paper
- if the lodgment is for individual tax returns or trust returns as these have a payment due date 21 days after the issue of the notice of assessment.
Individual, trust and partnership substituted accounting period (SAP) clients are now eligible for agent assessed deferrals. Company and super fund SAP clients will need to request an ATO assessed deferral.
On this page:
Lodgment obligations
Agent assessed deferrals can be used to request lodgment deferrals for
Lodgment obligation
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Tax agents
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BAS agents
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Tax (IT) returns – except large/medium entities due on 15 January
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Yes
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No
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Tax (IT) returns – substituted accounting period (SAP) clients – except companies and super funds
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Yes
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No
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FBT returns
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Yes
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No
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Monthly and quarterly activity statements – except quarterly PAYG and GST instalment notices form R, S and T or annual PAYG instalment notice form N
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Yes
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Yes
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Annual GST return
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Yes
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Yes
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PAYG payment summary annual report
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Yes
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Yes
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Next step:
Timeframes for agent assessed deferrals
Agent assessed deferrals have defined timeframes allowed, depending on the obligation type. If you need a deferral for a longer period than specified, you must lodge an ATO assessed deferral request.
Timeframes for agent assessed deferrals
Obligation type
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Maximum timeframe
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Annual
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28 days
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Quarterly
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21 days
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Monthly
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14 days
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Due dates for agent assessed deferrals
An agent assessed deferral request must be lodged no later than three business days after the lodgment due date specified in the lodgment program.
Calculate the due date for quarterly activity statements from the electronic lodgment and payment concession date as detailed in the lodgment program and not from the original date.
Tax returns due 15 May are already provided with a concessional lodgment and payment date of 5 June. The 5 June date is not available for agent assessed deferrals as it is not a lodgment due date under the lodgment program.
Submitting your request for an agent assessed deferral
To apply for an agent assessed deferral, submit your application through Online services for agents, the Tax Agent Portal or BAS Agent Portal:
- complete and save the Agent assessed deferral application in Excel format and attach it to the appropriate mail message
- select the appropriate topic based on the obligation included in the request
- select the subject Agent assessed deferral.
Do not include additional supporting information in the portal message.
If you are submitting a second lodgment deferral request for the same obligation, you should use the ATO assessed deferral request form.
After you submit your request
Processing may take up to 28 days around peak lodgment dates. Do not resend a further 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 receive notification through Online services for agents, the Tax Agent Portal or BAS Agent Portal.
Deferred due dates for eligible clients will display on our systems, within a period of time that allows for system processing.
If you are experiencing exceptional or unforeseen circumstances, agent assessed deferrals are available.