Eligibility
A supported lodgment program can help if you are experiencing difficulties managing your lodgment program due to unforeseen circumstances affecting your whole practice.
Examples may include:
- serious illness
- loss of a key staff member
- a natural disaster.
It's available to practices of all sizes when you need additional time to lodge a large proportion of your clients' obligations.
The intent of a supported lodgment program is to help you get your lodgment program back on track.
You may not be eligible if the circumstances are of your own making, within your control, or where you have not complied with the conditions of a previous supported lodgment program.
We may direct you to apply for lodgment program deferrals if that's a better way to manage the issue.
How we support you
We will work with you to tailor solutions based on your circumstances. This may include:
- identifying and prioritising overdue and upcoming lodgment obligations
- removing clients that you are not actively representing
- applying lodgment deferrals, or in some instances, suspending compliance action.
Requirements
If we provide a supported lodgment program, you are required to:
- keep your own taxation obligations up to date
- take reasonable action to resolve the issues that have caused you to fall behind with your lodgments
- remove any clients you are not actively representing from your ATO client list – we will only assist clients you are actively representing
- only take on new clients if you can lodge their documents on time, and they don't affect your ability to meet the agreed supported lodgment program
- plan how you will manage your client base and resources after the supported lodgment program has been completed.
We will not consider lodgment deferrals or suspension of lodgment action for clients who have been referred for prosecution action.
How to apply
You can apply for a supported lodgment program by submitting a request through Practice mail in Online services for agents.
It's important to select the correct topic and subject to ensure your request is directed to the relevant area:
- Select topic View more topics.
- Select other topics General questions, problems and help.
- Select the subject Supported lodgment program.
- Include your reasons for requesting assistance in the free text field.
We’ll need to know:
- your contact details, including contact name, email address and phone number
- the circumstances that have affected your ability to meet lodgment program due dates
- the steps you have taken to resolve these circumstances and the extent to which they are currently affecting your practice
- the approximate length of time you may need to overcome your current situation.
If you are unable to access our online services to make your request due to exceptional and unforeseen circumstances, phone us on 13 72 86 Fast Key Code 1 3 2.
After you apply
You'll receive an ATO receipt ID when you submit the request through Online services for agents.
We'll contact you as soon as possible to discuss your circumstances. We must speak with the registered agent or their practice manager to provide a supported lodgment program.
Contact may take longer during peak lodgment periods. Don't submit deferral requests in the meantime.