There may be circumstances where you need to request additional time to lodge your clients' obligations. Ask yourself the following questions before you apply for lodgment deferrals.
Are the circumstances exceptional or unforeseen?
Lodgment deferrals can help if you, your practice, or your clients experience exceptional or unforeseen circumstances that affect your ability to lodge by a due date. For example, a serious illness, unexpected staff absences, natural or other disasters.
You should not request lodgment deferrals if your clients simply haven't provided information with enough time for you to prepare and lodge by the due date.
If applying for lodgment deferrals, you need to include detailed information to enable us to assess your request. This must include:
- What exceptional or unforeseen circumstances you, your clients or your practice are experiencing.
- When those circumstances occurred, whether they are ongoing or when they were resolved.
- How those circumstances affect your ability to lodge by the due date.
- Why you're requesting deferrals after the due date (if applicable).
Does your client have a 15 May due date?
You don't need to request deferrals for tax returns due on 15 May if your clients are eligible for the 5 June concession date.
The concession allows individual, partnership and trust tax returns to be lodged by 5 June without penalty, provided that any payment required is also made by this date.
For companies and super funds (excluding large and medium taxpayers and head companies of consolidated groups), the concession applies where both the prior year and the current year return will be non-taxable or result in a refund.
Do you need help to get your lodgment program back on track?
A supported lodgment program may be a better option than lodgment deferrals if:
- the unforeseen circumstances affect your whole practice, and
- you need tailored support to get your lodgment program back on track.
We'll work with you to tailor solutions based on your circumstances. Those solutions may include:
- identifying and prioritising overdue and upcoming lodgment obligations
- removing taxpayers who you are not actively representing from your client list
- applying lodgment deferrals, or in some instances, suspending lodgment compliance action.
We recommend you request a supported lodgment program as early as possible.