We are seeing an increasing number of lodgment deferral requests that fail to provide enough information or only provide generic information that doesn't support the reason for your request.
To ensure we can consider your request, you need to include detailed information that supports the reason for your request. This must include:
- What the exceptional or unforeseen circumstances are that you or your clients are experiencing
- When the exceptional or unforeseen circumstances occurred, whether they are ongoing or when they were resolved
- How those circumstances have affected your ability to lodge by the due date
- Why you're submitting the request after the lodgment due date (if applicable).
This will allow us to take those circumstances into consideration when assessing your request as per PS LA 2011/15.
If sufficient information is not provided, we will be unable to assess your request and your request may be declined.
Find out how lodgment deferrals work, which obligations are eligible and how we decide.