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.
Approved agent assessed deferral requests automatically extend the payment due date to the deferred lodgment due date, where applicable. It does not apply:
- to FBT returns where the payment due date remains as 25 June 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 eligible for agent assessed deferrals. Company and super fund SAP clients will need to request an ATO assessed deferral.
Lodgment deferral requests for large businesses
Lodgment deferral requests for significant global entities or large business, including excise taxpayers, will be considered by our large business specialists. You may be contacted by them if you request a lodgment deferral for one of these entities.
Lodgment deferral requests for large withholders should not be submitted via Online services for agents (OSFA). Instead, contact our large business support team to discuss your client’s circumstances.
See also:
On this page:
Lodgment obligations
Agent assessed deferrals can be used to request lodgment deferrals for the following.
Table 1: Lodgment deferrals available for agents
Lodgment obligation
|
Tax agents
|
BAS agents
|
Tax (IT) returns – except large and medium entities due on 15 January
|
Yes
|
No
|
Tax (IT) returns – substituted accounting period (SAP) clients – except companies and super funds
|
Yes
|
No
|
FBT returns
|
Yes
|
No
|
Monthly and quarterly activity statements – except quarterly PAYG and GST instalment notices form R, S and T or annual PAYG instalment notice form N
|
Yes
|
Yes
|
Annual GST return
|
Yes
|
Yes
|
PAYG payment summary annual report
|
Yes
|
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.
Table 2: Timeframes for agent assessed deferrals
Obligation type
|
Maximum timeframe
|
Annual
|
28 days
|
Quarterly
|
21 days
|
Monthly
|
14 days
|
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.
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 OSFA:
- 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.
If you are submitting a second lodgment deferral request for the same obligation, you should use the ATO assessed deferral request form.
If your large withholder client needs additional time to lodge, phone our large business support team on 1300 728 060 to discuss their circumstances.
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 OSFA.
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.