ATO lodgement and payment deferrals

In response to the impact of COVID-19, the ATO has arranged a number of measures to support taxpayers and tax professionals in meeting their obligations, including Lodgement and Payment deferrals.


Lodgment and Payment Deferrals

Taxpayers who have appointed tax agents, the due date for the lodgement and payment of:

  1. Individuals, Partnership and Trust tax returns for 2018-19 can be lodged by the 5 June 2020;
  2. Company income tax returns for 2018-19 automatically deferred to 5 June 2020;
  3. SMSF annual tax returns for 2018-19 automatically deferred to 30 June 2020;
  4. FBT annual returns for 2019-2020 automatically deferred to 25 June 2020;
  • Any tax payable liability must also be paid on the same date.
  • If you are unable to make a payment by the due date, your tax agent can submit an ATO assessed payment deferral form up to 14 September 2020.

The ATO has also stated that tax professionals will not be adversely affected if they do not meet the 85% lodgement program performance benchmark during this period.


General Advice warning: the information in this article is general in nature, it is not advice specific to your needs. If you want to act upon the information in this article then you should seek advice from a qualified professional. VJC WM accepts no liability to any party for acting from this information unless they have sought advice in a formal engagement with VJC WM for this purpose.