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Support for tax professionals

Find out about the range of practical support options we offer you and your clients.

Last updated 26 January 2021

We understand COVID-19 may continue to have a significant impact on you, your clients and your practice. It is important that you still lodge your clients' activity statements and tax returns to meet upcoming obligations.

We are committed to providing you with the help you need and have a range of practical support options available. You can access many of these through Online services for agents (OSfA).

We can support you and your clients by considering requests for:

  • flexible payment plans
  • lodgment deferrals for upcoming lodgment dates
  • payment-only deferrals for amounts that may be due
  • possible remissions to the general interest charge (GIC).

You can also consider changing your clients’ goods and services tax (GST) reporting cycle or varying their pay as you go (PAYG) instalment amounts.

It's important to lodge activity statements and tax returns, even if clients are unable to pay on time. Access to key support measures including the cash flow boost are dependent on lodgments having been met.

Visit Online services for agents to access the range of support options available based on individual circumstances or phone us on 1800 806 218.

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Flexible payment plans

If you or your client can't pay by the due date, you may be able to set up a flexible payment plan to pay in instalments.

You need to consider how much can be paid to meet each ongoing payment amount, and future obligations.

You can view, make and adjust payment plans for your clients in OSfA.

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Lodgment and payment deferrals

If you need more time to lodge, you can request an agent assessed or ATO assessed lodgment deferral using OSfA.

If your client is unable to make a payment by the due date, you can submit a payment-only deferral request on their behalf.

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Lodgment program help

It is important that you and your clients continue to lodge activity statements and tax returns to meet as many of the upcoming obligations as you can.

We want to help you need through this difficult period and have a range of practical support options available. You can access many of these through OSfA.

For additional support contact us as early as possible, so we can work with you to find a solution.

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Previous support

Flexible lodgment support for Victorians

We previously provided a range of support measures to assist you and your clients in Victoria to meet your obligations.

As part of this support, eligible activity statements due to be lodged in August or September 2020 could be lodged late by the end of 2020 without incurring late lodgment penalties or affecting you or your clients' lodgment record. This did not apply to:

  • instalment notices (Forms R, S, T and N)
  • large market clients
  • significant global entities
  • large withholders
  • large excise clients.

We wrote to you in November to advise that as reasonable time had passed, we required any lodgments still outstanding to be lodged by the end of the calendar year. Any eligible activity statements that are still outstanding from 4 January 2021 will now be treated as overdue lodgments. If assistance is required lodging any of these activity statements, please contact us as soon as possible for support.

Lodgment and payment deferrals were automatically applied to:

  • Company 2018–19 income tax returns due on 15 May 2020 were extended to 5 June 2020.
  • Self-managed super fund (SMSF) 2018–19 annual returns due on 15 May 2020 and 5 June 2020 were deferred to 30 June 2020.

Other support

Other support measures included:

  • 2018–19 income tax returns for individuals, partnerships, and trusts could be lodged by the 5 June concessional due date, provided your clients paid any liability by this date.
  • Your bushfire impacted company, individual or trust clients could lodge until 5 June 2020.
  • Your SMSF clients affected by bushfires had their lodgment due date for annual returns deferred to 30 June 2020.
  • Failure to meet the 85% lodgment program performance benchmark for the 2019–20 financial year will not lead to adverse outcomes. We will be working pragmatically and flexibly to ensure that we provide the right support for affected tax agents.

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