There may be circumstances where you need to request additional time to lodge your clients' obligations. Ask yourself the following questions before you apply for lodgment deferrals.
1. Are the circumstances exceptional or unforeseen?
Lodgment deferrals can help if you or your clients experience exceptional or unforeseen circumstances that affect your ability to lodge by a due date. For example, a serious illness, unexpected staff absences, natural or other disasters.
You should not request lodgment deferrals if your clients simply haven't provided information with enough time for you to prepare and lodge their return by the due date.
When applying for lodgment deferrals, you need to include full details of:
- the exceptional or unforeseen circumstances you or your clients are experiencing
- how those circumstances affect your ability to lodge by the due date
- if applicable, why you're submitting the request after the lodgment due date.
This allows us to take those circumstances into consideration when assessing your request. If you don't include the information, we can't consider it and your request may be declined.
2. Does your client have a 15 May due date?
You don't need to request deferrals for tax returns due on 15 May if your clients are eligible for the 5 June concession date.
The concession allows individual, partnership and trust tax returns to be lodged by 5 June without penalty, provided that any payment required is also made by this date.
For companies and super funds (excluding large and medium taxpayers and head companies of consolidated groups), the concession applies where both the prior year and the current year return will be non-taxable or result in a refund.
3. Do you need tailored support?
If the problems you're experiencing affect your whole practice, then requesting a supported lodgment program may be a better option than lodgment deferrals.
A supported lodgment program is available to practices of all sizes when you need additional time to lodge a large proportion of your clients' obligations.
We'll work with you to tailor solutions to help you get your lodgment program back on track. This may include applying lodgment deferrals, or in some instances, suspending compliance action.
We recommend you request a supported lodgment program as early as possible.