Show download pdf controls
  • Help with your lodgment program

    How to get help if you, your practice or clients are having difficulty lodging on time for reasons beyond your control.

    On this page

    How we can help

    How we can help depends on whether the difficulties relate to you, your practice, or your clients. These reasons must be in line with PS LA 2011/15 Lodgment obligations, due dates and deferrals.

    We take into account your individual circumstances, such as:

    • serious illness within your practice or family
    • sudden and unexpected staff changes
    • significant system issues
    • natural or other disasters.

    We consider your individual circumstances and may recommend tailored support for your practice through the Supported lodgment program if your practice or operations have been significantly disrupted.

    Lodgment deferral support

    If you or your clients are experiencing exceptional or unforeseen circumstances that affect your ability to lodge by a due date, lodgment program deferrals may be available to provide you with short-term assistance. They provide additional time to lodge without incurring a failure to lodge on time (FTL) penalty.

    Tailored support for your practice

    If your whole practice has been affected by issues such as ill-health, the loss of a key staff member or natural disaster, we can work with you on a supported lodgment program.

    The supported lodgment program is designed to help agents and practices of all sizes when you need additional time to lodge a large proportion of your clients' obligations.

    A supported lodgment program requires you to implement solutions that enable your practice to return to the current lodgment program.

    We will work with you to co-develop tailored solutions that can include:

    • identifying overdue lodgment obligations, together with current lodgment program commitments
    • removing clients that you are not actively managing
    • prioritising your practice’s overdue and upcoming obligations in a manner that progressively returns your practice to the current lodgment program
    • applying lodgment deferrals, or in some instances, suspending compliance action, based on your practice’s circumstances.

    Applying for supported lodgment program assistance

    Generally, we will not help if the circumstances are of your own making or within your control, or where you have not complied with the conditions of a previous supported lodgment program.

    We may also direct you back to short-term assistance options if we see that as a better way to continue to manage the issue.

    If we provide supported lodgment program assistance, we require you to:

    • keep your own taxation obligations up to date
    • take reasonable action to attempt 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.

    Submitting your request for supported lodgment program assistance

    To submit your request for assistance through a supported lodgment program, send a request through Online services for agents Practice mail:

    • select the topic Debt and lodgment
    • 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 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.

    Last modified: 01 Jul 2022QC 34555