• ATO assessed deferrals

    ATO assessed deferrals were previously known as requests for additional time to lodge.

    As a registered agent, you can apply for an ATO assessed deferral if your deferral request does not meet the agent assessed deferral criteria.

    On this page:

    Lodgment obligations

    Use an ATO assessed deferral to request lodgment and payment deferrals for the following obligations:

    Lodgment obligation

    Tax agents

    BAS agents

    Tax returns

    X

     

    FBT returns

    X

     

    Monthly and quarterly activity statements; except quarterly PAYG and GST instalment notices form R, S and T or annual PAYG instalment notice form N

    X

    X

    Annual GST information reports

    X

    X

    Annual GST return

    X

    X

    Annual PAYG payment summary statement

    X

    X

    Taxable payments annual report

    X

    X

    Next steps:

    Making a request

    You can lodge an ATO assessed deferral application if:

    • you do not meet the agent assessed deferral criteria
    • your request exceeds the agent assessed deferral timeframes
    • you are submitting the application after the lodgment due date
    • this is for a second or subsequent deferral request
    • you are also seeking a payment deferral
    • your client has had a lodgment prosecution resulting in a revised lodgment date
    • there are exceptional or unforeseen circumstances beyond your or your client's control, which require a full explanation.

    The exceptional or unforeseen circumstances must be consistent with those outlined in PS LA 2011/15 Lodgment obligations, due dates and deferrals.

    We can only consider your deferral request if you provide full details of:

    • why you are submitting the request after the lodgment due date
    • the exceptional or unforeseen circumstances
    • why you are requesting a payment deferral, if you need one.

    Submitting a request

    You must submit your deferral application through the Tax Agent Portal or BAS Agent Portal by saving a copy in Excel format to your computer and attaching it to the appropriate portal message.

    You can list multiple clients on a single form; however you must lodge separate deferral applications for each document type listed.

    To submit your ATO assessed deferral application form through the Tax Agent or BAS Agent Portal:

    • select the appropriate topic based on the obligation included in the request (use the mail topic Debt and lodgment deferrals for the Taxable payments annual report) (NAT 74109)
    • select ATO assessed deferral as the message subject
    • attach your deferral request to the message.

    Do not include additional supporting information in the portal message.

    After you submit your request

    Processing may take up to 28 days around peak lodgment dates. Do not resend a deferral application for the same clients within the 28-day processing period. This could cause possible delays to the processing of your original request.

    If your request has been:

    • allowed, we will notify you within a period of time that allows for system processing through the Tax agent or BAS Agent Portal, and the new deferred due date for eligible clients will display on either the:
      • Tax Agent Portal or BAS Agent Portal
      • ELS client list
       
    • varied or declined, we will notify you through the Tax Agent Portal or BAS Agent Portal.

    If you are not satisfied with our decision

    If you have lodged an ATO assessed deferral and we have varied or declined it and you are dissatisfied with our decision you can lodge a Review of deferral decision to request an informal review.

    Request a review of deferral decision

    If you request a review of deferral decision:

    • your request must be lodged within 21 days from the date on the correspondence varying or declining your original request
    • your request must be on the current application form and lodged as an attachment to a mail message through the Tax Agent or BAS Agent portal
    • the form must be submitted in Portable Document Format (PDF)
    • you must quote your receipt identification number (ID) and the date on the correspondence varying or declining your original request
    • your request for a review must contain additional information to support your original request.

    If your deferral request was not accepted because it was on the wrong form, did not include enough information, or was not lodged through the Tax Agent Portal or BAS Agent Portal, do not lodge a Review of deferral decision form. You must lodge a new deferral application form.

    Submit your request for a review of deferral decision

    You can submit your application form through the Tax Agent Portal or BAS Agent Portal by saving a copy to your computer and attaching it to the appropriate portal message.

    To submit your review of deferral decision application form through the Tax Agent Portal or BAS Agent Portal:

    • select the message topic General questions, problems and help
    • select the message subject Review of decision for deferrals from tax agents
    • attach your review of deferral decision request form to the message.
    • Do not include additional supporting information in the portal message.

    After you submit your request

    You will receive notification through the Tax Agent Portal or BAS Agent Portal on the outcome of your review.

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

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

    Last modified: 01 Jul 2016QC 34574