Sometimes life gets in the way of tax deadlines. If you are dealing with exceptional or unforeseen circumstances, we may be able to request a lodgment deferral from the ATO on your behalf.

A lodgment deferral gives extra time to lodge a tax return or other document without automatically triggering a failure-to-lodge-on-time penalty. The ATO generally expects deferrals to relate to circumstances that are genuinely exceptional or unforeseen, not simply being busy or leaving things too late.

What counts as exceptional circumstances?

Examples may include:

• serious illness or injury
• death or serious illness in the family
• natural disaster
• major personal disruption
• loss of key records due to events outside your control
• other unexpected circumstances that directly affect your ability to lodge on time

The ATO considers each request based on the circumstances and the information provided.

What we need from you

To assess whether a deferral request is appropriate, please complete the form below and provide as much detail as possible.

We need to know:

• which lodgment obligation you need deferred
• the original due date
• what happened
• when it happened
• how it affected your ability to lodge on time
• when you expect to be able to provide the missing information
• any supporting documents, if available

Submitting this form does not guarantee that a deferral will be granted. We will review your circumstances and, if appropriate, lodge a deferral request with the ATO.