What is ATO assessed deferral?

ATO assessed deferrals can be used to request lodgment and payment deferrals for the following. Lodgment obligation. Tax agents. BAS agents. Tax returns.

What is lodgment support?

Short-term support If you or your clients are experiencing exceptional or unforeseen circumstances that affect your ability to lodge by a due date, lodgment program deferrals may be available to provide you with short-term assistance.

What is an ICAC account ATO?

ICAC Account is the three-digit number included in your clients’ activity statement account. Period end date relates to the year, quarter or month end of the obligation, for example, a March quarterly activity statement has a quarter end date of 31 March.

How can I request a deferral of a lodgment?

You can submit a deferral request by completing the current online application and lodging it through Online services for agents. While it may take more time to process your requests at peak times, the ATO says it generally approves deferral requests, unless special circumstances apply. There are three types of lodgment deferrals:

When to lodge an ATO assessed deferral application?

You can lodge an ATO assessed deferral application if: you do not meet the agent assessed deferral criteria your request exceeds the agent assessed deferral timeframes you are submitting the application after the lodgment due date

How can I request a deferral for a client?

You can submit a deferral request by completing the current online application and lodging it through Online services for agents. While it may take more time to process your requests at peak times, the ATO says it generally approves deferral requests, unless special circumstances apply.

When is the due date for a deferral?

Deferrals are an additional service provided to agents for those exceptional or unforeseen circumstances. The lodgment date of 15 May is the actual due date under the lodgment program for registered agents.