Eligibility
You can request a supported lodgment program if your whole practice has been affected by exceptional or unforeseen circumstances such as ill-health, the loss of a key staff member or a natural disaster.
It's available to practices of all sizes when you need additional time to lodge a large proportion of your clients' obligations.
You may not be eligible if the circumstances are of your own making, within your control, or where you have not complied with the conditions of a previous supported lodgment program.
We may direct you to apply for lodgment program deferrals if we see that as a better way to manage the issue.
How we support you
We will work with you to tailor solutions to get your lodgment program back on track. This may include:
- identifying overdue lodgment obligations and current lodgment program commitments
- removing clients that you are not actively representing
- prioritising your practice’s overdue and upcoming obligations
- applying lodgment deferrals, or in some instances, suspending compliance action, based on your practice’s circumstances.
Requirements
If we provide a supported lodgment program, we require you to:
- keep your own taxation obligations up to date
- take reasonable action to resolve the issues that have caused you to fall behind with your lodgments
- remove any clients you are not actively representing from your ATO client list – we will only assist clients you are actively representing
- only take on new clients if you can lodge their documents on time, and they do not affect your ability to meet the agreed supported lodgment program
- plan how you will manage your client base and resources after the supported lodgment program has been completed.
We will not consider lodgment deferrals or suspension of lodgment action for clients who have been referred for prosecution action.
How to apply
You can apply for a supported lodgment program by submitting a request through Practice mail in Online services for agents.
It's important to select the correct topic and subject to ensure your request is directed to the relevant area:
- select topic View more topics
- select other topics General questions, problems and help
- select the subject Supported lodgment program
- include your reasons for requesting assistance in the free text field.
We’ll need to know:
- your contact details, including contact name, email address and phone number
- the circumstances that have affected your ability to meet lodgment program due dates
- the steps you have taken to resolve these circumstances and the extent to which they are currently affecting your practice
- the approximate length of time you may need to overcome your current situation.
If you are unable to access our online services to make your request due to exceptional and unforeseen circumstances, phone us on 13 72 86 Fast Key Code 1 3 2 to discuss your circumstances.