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  • ATO assessed deferrals

    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

    ATO assessed deferrals can be used to request lodgment and payment deferrals

    Lodgment obligation

    Tax agents

    BAS agents

    Tax returns

    Yes

    No

    FBT returns

    Yes

    No

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

    Yes

    Yes

    Annual GST return

    Yes

    Yes

    Annual PAYG payment summary statement

    Yes

    Yes

    Taxable payments annual report

    Yes

    Yes

    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
    • 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.

     Next step:

    Submitting a request

    To apply for an ATO assessed deferral, submit your application through Online services for agents, the Tax Agent Portal or BAS Agent Portal:

    • complete and save the ATO assessed deferral application in Excel format and attach it to the appropriate mail message
    • select the appropriate topic based on the obligation included in the request (select topic Debt and lodgment for the Taxable payments annual report)
    • select the subject ATO assessed deferral (select subject ATO assessed deferral Taxable payments annual report for the Taxable payments annual report).

    Do not include additional supporting information in the 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.

    When your request has been processed or is varied or declined you will be notified through Online services for agents, the Tax Agent Portal or BAS Agent Portal.

    New deferred due dates for eligible clients will display on our systems, within a period of time that allows for system processing.

    If you are not satisfied with our decision

    If you have lodged an ATO assessed deferral and we've varied or declined it and you are dissatisfied with our decision, you can lodge a Review of deferral decision form 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
    • be on the current application form and lodged as an attachment to a mail message through Online services for agents, the Tax Agent or BAS Agent portal
    • include the form submitted in portable document format (PDF)
    • quote your receipt identification number (ID) and the date on the correspondence varying or declining your original request
    • contain additional information to support your original request.

    If your deferral request was not accepted because it was not lodged through Online services for agents, 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.

     Next steps:

    Submit your request for a review of deferral decision

    You can submit your application form through Online services for agents, the Tax Agent Portal or BAS Agent Portal:

    • complete and save the Review of deferral decision form
    • select the topic General questions, problems and help
    • select the 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 message.

    After you submit your request

    You will receive notification through Online services for agents, 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: 03 Apr 2019QC 34574