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 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.
Example
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 exampleThe agent assessed deferral was previously known as a self-assessed deferral.
On this page:
Lodgment obligations
Agent assessed deferrals can be used to request lodgment deferrals for the following obligations:
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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X
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Tax (IT) returns - substituted accounting period (SAP) clients - except companies and super funds
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X
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FBT returns
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X
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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
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X
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X
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Annual GST return
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X
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X
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Annual PAYG payment summary statement
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X
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X
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Next steps:
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.
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 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
- ELS client list.
If your deferral request is varied or declined you will receive notification through the Tax Agent or BAS Agent Portal.
If you are experiencing exceptional or unforeseen circumstances, agent assessed deferrals are available.