ATO logo

Lodgment program deferrals

Lodgment deferrals can help if there are exceptional or unforeseen circumstances affecting lodgment by the due date.

How lodgment deferrals work

Information for registered agents on how we grant lodgment deferrals and which obligations are eligible.

Applying for a lodgment deferral

How registered agents can apply for lodgment deferrals, what information to include and what happens next.

Reviewing a lodgment deferral decision

How registered agents can request a review of a lodgment deferral decision.

QC34580