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  • Help with your lodgment program

    If you are experiencing difficulties meeting your lodgment program for reasons beyond your control, help is available. How we can help depends on whether the difficulties relate to you, your practice, or your clients and if the reasons are 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
    • natural or other disasters.

    See also:

    Short-term 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.

    Longer-term support

    If you are experiencing longer-term difficulties meeting your lodgment program, we may be able to help by working with you on a supported lodgment program.

    We will assess requests for a supported lodgment program and may direct you back to short-term assistance options if we see that as a better way to continue to manage the issue.

    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
    • considering lodgment deferrals, or in some instances, suspending compliance action, based on your practice’s circumstances.

    Generally, we will not offer assistance 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.

    Conditions of a supported lodgment program

    A supported lodgment program will be subject to the following conditions:

    • Before and during the period of our assistance, your own taxation obligations must be kept up to date
    • You must take reasonable action to attempt to resolve the issues that have caused you to fall behind with your lodgments
    • A supported lodgment program will only apply to clients you are actively representing and any clients you are not actively representing should be removed from your ATO client list
    • New clients should generally not be taken on if lodgment of their documents cannot be made on time, or would hinder your ability to meet the supported lodgment program
    • You will be required to plan how you will manage your client base and resources following the period of assistance.

    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.

    See also:

    Last modified: 01 Jul 2021QC 34555