Lodgement deferrals are now automatically granted on written application to the Tax Office. Refer to the link below for a copy of the self assessment form. The following conditions apply:
> All requests for deferral must be made on or before the due date(s) for lodgement of the relevant document(s) (or a detailed explanation for a late request must be supplied).
> All taxpayers for whom deferral is sought must appear on your current client listings for the roles specified.
> Requests are for a justifiable timeframe.
As with the general system of self assessment of information lodged, you must maintain supporting records for deferral requests. The ATO may query excessive use of this process or requests that appear to be unusual.
Deferral guidelines
Generally the Commissioner will defer the due date for lodgement where taxpayers or their representatives cannot lodge by the due date because of circumstances beyond their control and they have taken reasonable steps to mitigate the effects of those circumstances.
For annual obligations, generally deferrals of less than four weeks are granted for approved agents.
For quarterly obligations, generally deferrals of less than three weeks are granted for approved agents.
For monthly obligations, generally deferrals of less than two weeks are granted for approved agents.
What forms are eligible?
On the self assessment form you can request deferral of:
> income tax returns
> monthly and quarterly activity statements
> fringe benefits tax (FBT) returns and pay as you go (PAYG) withholding annual reports
> annual goods and services tax (GST) returns and information reports
Deferrals for the above forms may be requested for any due date as listed in the current lodgement program. (Refer to link below).
The ATO does not automatically grant deferrals for income tax returns for large corporations due 15 January. These requests are considered on a case-by-case basis.
FBT – For the lodgement program changes refer to the link below.