Lodgment and reporting obligations
We have 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 previously reported.
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.
You may request a deferral of your lodgment and reporting obligations for the following member accounts, attributes, 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 must be made on or before the lodgment due date. After the due date, you should consider lodging a Voluntary disclosure.
Submitting your request
You can apply for a deferral by lodging a request using Super Enquiry Service.
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.