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  • 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
    • 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.


    George needs to travel overseas urgently for a family medical issue. George is aware that his monthly activity statement is due next week, but he won't have time to organise this before leaving.

    George contacts his tax practitioner for advice. She suggests requesting a lodgment deferral, giving George time to attend to his family matter and deal with the activity statement on his return.

    The deferral request is approved and George automatically receives a payment deferral without having to ask.

    End of example

    On this page:

    Lodgment obligations

    Agent assessed deferrals can be used to request lodgment deferrals for

    Lodgment obligation

    Tax agents

    BAS agents

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

    Tax agents, yes

    BAS agents, no

    Tax (IT) returns – substituted accounting period (SAP) clients – except companies and super funds

    Tax agents, yes

    BAS agents, no

    FBT returns

    Tax agents, yes

    BAS agents, no

    Monthly and quarterly activity statements – except quarterly PAYG and GST instalment notices form R, S and T or annual PAYG instalment notice form

    Tax agents, yes

    BAS agents, yes

    Annual GST return

    Tax agents, yes

    BAS agents, yes

    Annual PAYG payment summary statement

    Tax agents, yes

    BAS agents, yes

    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

    Maximum timeframe


    28 days


    21 days


    14 days

    Due dates for agent assessed deferrals

    An agent assessed deferral request is due within 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

    You must submit your deferral application through the Tax Agent Portal or BAS Agent Portal by saving a copy in Excel format to your computer and attaching it to the appropriate portal message.

    You can list multiple clients on a single form however you must lodge separate deferral applications for each document type listed.

    To submit your agent assessed deferral application form through the Tax Agent Portal or BAS Agent Portal:

    • select the appropriate topic based on the obligation included in the request
    • select Agent assessed deferral as the message subject
    • attach your deferral request to the message.

    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, you will be notified through the Tax Agent or BAS Agent Portal and the new deferred due date for eligible clients will display on either the:

    • Tax Agent or BAS Agent Portal
    • Practitioner lodgment service (PLS) client report
    • Electronic lodgment service (ELS) client list.

    If your deferral request is varied or declined you will receive notification through the Tax Agent Portal or BAS Agent Portal.

    Last modified: 02 Jul 2018QC 35431