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Requesting a deferral of your member reporting obligations

In certain circumstances, you may be able to apply for a deferral of lodgment of your member reporting obligations.

Last updated 20 September 2021

The Commissioner has discretion to grant a deferral of your reporting obligations where it is fair and reasonable to do so. This includes a deferral of the time to advise of a material change to, or omission in, information already given to the Commissioner under section 390-115 of Schedule 1 to the TAA.

Lodgment deferrals extend the due date for lodgment of a document, providing additional time to lodge without incurring a failure to lodge on time (FTL) penalty.

Lodgment and reporting obligations

You may request a deferral of your lodgment and reporting obligations for the following member accounts, attributes, member transactions and contributions:

  • open and closed accounts
  • account attribute changes
  • superannuation events
  • superannuation transactions
  • resolving unmatched responses and remediating errors
  • unclaimed super money statement (and associated payment)
  • lost member attribute status (assessing and reporting changes in status biannually).

Requests should be made on or before the lodgment due date. Requests made after the due date are only considered where you can explain in detail the circumstances that prevented the request being made before the due date.

Submitting your request

You can apply for a deferral by completing the templateThis link will download a file and lodging a request using Super Enquiry Service.

Next step:

How we process your deferral request

We generally consider it fair and reasonable to grant a deferral to entities where the inability to lodge by the due date is reasonably attributed to exceptional or unforeseen circumstances. These circumstances must be consistent with those outlined in PS LA 2011/15 – Lodgment obligations, due dates and deferrals.

Each request is considered on its own merits, including:

  • timeframe
  • remediation action
  • any other deferrals previously granted.