You can request a payment-only deferral for the following liabilities:
- income tax
- liabilities arising following lodgment of activity statements
- fringe benefits tax.
A payment-only deferral request must:
- be for an existing client
- only include documents that have been lodged and processed
- meet requirements under exceptional or unforeseen circumstances.
For all other deferrals, see Lodgment program deferral.
Payment deferral requests for significant global entities or large businesses will be considered by our large business specialists. You may be contacted by them if you request a payment deferral for one of these entities.
You can lodge a payment-only deferral application if:
- there are, or have been, exceptional or unforeseen circumstances beyond your client's control
- the exceptional or unforeseen circumstances must be consistent with those outlined in Practice Statement PSLA 2011/14 General debt collection powers and principles.
For the deferral request to be considered you must:
- provide full details of your client's exceptional or unforeseen circumstances that have or will prevent them from paying by the due date
- provide the steps your client took to mitigate the effects of those circumstances
- demonstrate that your client can make full payment once the circumstances have been resolved
- demonstrate that your client will pay their continuing tax-related liabilities on time, once the circumstances are under control.
If applicable, you must also provide details:
- of any payment arrangement relating to the debt
- on why you are submitting the request after the payment due date.
Contact us on 13 11 42 or 13 72 86 Fast Key Code 1 2 2 if your client is not eligible for a payment-only deferral and:
- needs help with paying
- experiencing financial difficulty.
To request a payment-only deferral, use the payment deferral application form. A separate form must be completed for each client unless your client is linked to another entity on the form. Submit your application through Online services for agents using the following steps:
- Complete the Payment deferral application (XLSX, 44.3KB)Opens in a new windowThis link will download a file form, including detailed information to allow us to accurately assess the request (insufficient information could result in your request not being accepted) – for more details on what information to include, use our tips.
- Save the payment deferral application form (in Excel format).
- Open a New mail message.
- Select the topic Debt and lodgment.
- Select the subject Request for Payment Deferral.
- Select the appropriate option in the Enquiry type drop-down menu.
- Attach the completed payment deferral application form.
- Select the declaration then select Send.
From 1 April 2023, we will no longer be accepting incorrect or incomplete forms. If a form is incomplete or contains incorrect information and we cannot process your deferral request, we will send a mail message through Online services for agents. You will have 2 business days to respond.
Processing may take up to 28 days. Do not resend a deferral application for the same clients within the 28-day processing period. This could cause delays to the processing of your original request.
We will notify you of the outcome of your request through Online services for agents.
Deferred due dates for eligible clients will display on our systems within a period of time that allows for system processing.You can request a payment-only deferral if your client needs more time to pay.