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  • Reviewing a lodgment deferral decision

    How to request a review of a lodgment deferral decision.

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    When to request a review

    You can request an informal review of a lodgment deferral decision if you have lodged a deferral request and we have varied or declined it, and you are dissatisfied with our decision.

    Your request must be lodged within 21 days from the date on the communication varying or declining your original request.

    What to include

    You'll need to include the following information in your request:

    • The receipt identification number (ID) of your original request.
    • The date on the communication varying or declining your original request.
    • Additional information to support your original request.

    How to apply

    Apply using the Review of lodgment deferral decision form.

    How to get the form

    Double clicking the form won't open it. It will not load on a mobile device, tablet or within a browser.

    To complete the form, you must save it to your desktop or laptop computer (with the latest version of Adobe ReaderExternal Link software installed).

    To complete the form:

    Submitting the form

    Submit your completed form through Practice mail in Online services for agents:

    • select the topic General questions, problems and help
    • select the subject Review of decision for deferrals from tax agents
    • attach the form to the message.

    After you apply

    We'll let you know the outcome of our informal review through Online services for agents.

    Processing may take up to 28 days during peak lodgment periods. Do not resend an application within the 28-day processing period. This could cause delays to the processing of your request.

    If you are dissatisfied with the decision you may apply to have the decision formally reviewed by the Federal Court or the Federal Circuit and Family Court under the Administrative Decisions (Judicial Review) Act 1977.

    Last modified: 31 Jul 2023QC 72293