Lodgment Program Deferrals

Exceptional and unforeseen circumstances may impact your ability to lodge by a due date on behalf of your clients and a lodgment deferral may help.

You can submit a deferral request by completing the current online application and lodging through online services for agents.

Find out about:

• How lodgment deferrals work
• Agent assessed deferrals
• ATO assessed deferrals
• Deferrals for new or re-engaged clients with overdue returns
• Lodgment deferral tips

Help with your lodgment program

If you are experiencing difficulties meeting your lodgment program for reasons beyond your control, help is available. How we can help depends on whether the difficulties relate to you, your practice, or your clients and if the reasons are in line with PS LA 2011/15 Lodgment obligations, due dates and deferrals.

We take into account your individual circumstances, such as:

• serious illness within your practice or family;
• sudden and unexpected staff changes; and
• natural or other disasters.

Support for your practice

We can support you to manage your clients' and your own tax obligations during difficult times when you may need more help.

Lodgment program help

If you or your clients feel overwhelmed or are behind with your lodgment program, we can help. Contact us as early as possible, so we can work with you to find a solution. We understand that there are a range of factors that can affect you and your clients and have services to support you.