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  • Agent assessed deferrals

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

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    Lodgment obligations

    If you, or your client, are in an exceptional or unforeseen situation affecting your ability to lodge an obligation, an agent assessed deferral may help.

    You can use an agent assessed deferral application form to request lodgment deferrals for the following.

    Lodgment deferrals available for agents

    Lodgment obligation

    Tax agents

    BAS agents

    Tax (IT) returns (except large and medium entities due on 15 January)



    Tax (IT) returns:

    • including individual and trust substituted accounting period (SAP) clients
    • not including company and super fund SAPs.



    FBT returns



    Monthly and quarterly activity statements, but not:

    • quarterly PAYG and GST instalment notices form R, S and T
    • annual PAYG instalment notice Form N.



    Annual GST return



    PAYG payment summary annual report



    You can't request a deferral from the 5 June concessional lodgment date because it is not a due date under the lodgment program.


    You can request an agent assessed deferral if:

    • the request is for an existing client
    • it is the first deferral request for this obligation
    • it is no more than 3 business days after the original lodgment due date
    • you or your client need no more than the default timeframes.

    Second lodgment deferral request

    If you are submitting a second lodgment deferral request for the same obligation, apply for an ATO assessed deferral instead.

    Large withholders

    If your lodgment deferral request is for a large withholder, you should not apply through Online services for agents. Instead, phone our large business support team on 1300 728 060 to discuss your client’s situation.

    Significant global entities and large business

    If your lodgment deferral request is for a significant global entity or large business, including an excise taxpayer, we will forward your request to our large business support specialists. They may need to contact you.

    Timeframes for agent assessed deferrals

    Agent assessed deferrals have defined timeframes, depending on the obligation type. If you need a deferral for a longer period than specified below, instead lodge an ATO assessed deferral request.

    Timeframes for agent assessed deferrals

    Obligation type

    Maximum timeframe


    28 days


    21 days


    14 days

    Payment due dates

    If your agent assessed deferral request is approved, your payment due date automatically extends to the deferred lodgment due date. However, this does not apply:

    • to FBT returns as the payment due date remains as  
      • 25 June for returns lodged online
      • 21 May for returns 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.

    Apply for an agent assessed deferral

    You can apply for an agent assessed deferral through Online services for agents. In limited circumstances, you can also apply by phoning us.

    Apply online

    Submit your application through Online services for agents by:

    • completing and saving the Agent assessed deferral application in Excel format and attaching it to the appropriate Practice mail message
    • selecting the appropriate topic based on the obligation included in the request
    • selecting the subject Agent assessed deferral.

    Apply by phone

    You can request agent assessed lodgment deferrals over the phone:

    • for up to 5 clients with one obligation per client
    • by phoning 13 72 86 FKC 1 3 2.

    Our decision

    We aim to process your request quickly. However, during peak lodgment periods, it may take up to 28 days to finalise requests submitted through Online services for agents. If we decline or vary your deferral request, you will receive notification in Online services for agents. If you are not happy with our decision, you can ask us to review a deferral decision.

    Last modified: 01 Jul 2022QC 35431