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The revised application method will soon become the single point of entry for deferral requests, the Tax Office says.
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ATO upgrades to ‘simpler, better’ lodgment deferral system
01 May 2023
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10 minute read
The ATO has launched a “better” lodgment deferral system that obviates the need to complete multiple spreadsheets and will soon become the single point of entry for all requests.
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The Tax Office said it had worked closely with registered agents and professional bodies to design the revised function, with feedback during beta testing suggesting it was simpler and quicker.
“The new function is a great example of how collaboration and co-design can deliver a better experience for all,” the ATO said.
“You no longer need to download and complete different spreadsheets. The new function pre-populates information based on the client you’re seeking a lodgment deferral for.
“It also allows you to view the lodgment deferral requests you've submitted. For requests that meet agent-assessed guidelines, you'll receive a response within 48 hours.”
Deferral applications are made using three downloadable spreadsheets, accessed via Online Services for Agents, that allow applications for tax agent assessed deferrals, ATO assessed and overdue returns for new or re-engaged clients.
The ATO said lodgment deferrals gave extra time to lodge a range of returns without incurring a penalty and were useful where agents or clients had encountered exceptional or unforeseen circumstances.
“If your whole practice has been affected by unforeseen events and you need help to get your lodgment program back on track, you can request a Supported Lodgment Program,” it said.
Applications could be made for income tax returns, FBT, monthly and quarterly activity statements and annual GST returns.
Applications were not required where:
- The lodgment or payment due date fell on a weekend or public holiday
- The concessional 5 June date for tax returns was being used
- The office had acknowledged that the agent had been subject to a natural disaster or widespread system outage
The ATO said deferral requests could varied or declined if:
- The client had a record of late lodgments or poor compliance with deferred due dates
- The ATO had started lodgment compliance action with the client
- The agent was not authorised to act for the client
- The request involved extending beyond the 5 June concessional date
“If your request meets the agent assessed or new or re-engaged client deferral guidelines, it will be processed within 48 hours,” the ATO said. “All other requests will be escalated for manual assessment as an ATO assessed deferral and may take up to 28 days to finalise in peak lodgment periods.”
Lodgment deferral requests submitted for significant global entities or large business, including excise taxpayers, would be forwarded to the ATO’s specialists for consideration.
“We monitor lodgment performance and use of deferrals,” the ATO said. “We may contact agents who have higher levels of non-compliance or are high users of deferrals so we can understand the reasons for their requests.”
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