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Reviewing a lodgment deferral decision

How to request a review of a lodgment deferral decision.

Last updated 30 November 2023

When to request a review

You can request an informal review of a lodgment deferral decision if you have lodged a deferral request and we have varied or declined it, and you are dissatisfied with our decision.

Your request must be lodged within 21 days from the date on the communication varying or declining your original request.

Before you apply

You'll need to have the following information ready to include in your request:

  • the receipt identification number (ID) of your original request
  • the date on the communication varying or declining your original request
  • additional information to support your original request.

How to apply

You can apply by submitting the Review of lodgment deferral decision form using Practice mail in Online services for agents.

It's important to select the correct topic and subject to ensure your request is directed to the relevant area for processing.

Get the form

Double clicking the form won't open it. It will not load on a mobile device, tablet or within a browser.

Follow these steps to complete the form:

  1. Download the form by right clicking the link Review of lodgment deferral decision (PDF 638KB)Opens in a new window and selecting Save target as or Save link as to save it to your desktop computer or laptop.
  2. Open your saved form with Adobe Acrobat Reader DC (check you have the latest version installed).
  3. Enable JavaScript if prompted.
  4. Complete all fields.
  5. Save the form using the Save form button.

Submit the form

To submit your completed form through Practice mail in Online services for agents:

  • select topic View more topics
  • select other topics General questions, problems and help
  • select subject Review of decision for deferrals from tax agents
  • complete the required fields and attach the form to the message
  • select the Declaration, then select Send.

After you apply

You'll receive an ATO receipt ID when the message has successfully been sent.

We'll let you know the outcome of our informal review through Online services for agents.

Processing may take up to 28 days during peak lodgment periods. Do not resend an application within the 28-day processing period. This could cause delays to the processing of your request.

If you are dissatisfied with the decision you may apply to have the decision formally reviewed by the Federal Court or the Federal Circuit and Family Court under the Administrative Decisions (Judicial Review) Act 1977.