We understand that you (as a registered agent), your practice or your clients may experience exceptional or unforeseen circumstances that affect your ability to lodge by the due date.
In those circumstances, the following support options may help:
- Lodgment deferrals – when you need additional time to lodge some of your clients' obligations.
- A supported lodgment program – when you need tailored support to get your lodgment program back on track.
We consider individual circumstances, such as:
- serious illness
- natural or other disasters
- sudden and unexpected staff changes
- significant system issues, either with ATO online services or the entity's business system.
We consider requests in accordance with PS LA 2011/15 Lodgment obligations, due dates and deferrals.