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In a broadcast message sent to tax agents on 29 October 2007, the ATO advised that a new Lodgment deferral form has been made available for use from 22 October 2007 and replaces the previous Self assessment of lodgment deferrals form.

In addition to the new Lodgment deferral form, the ATO website has been updated to provide agents with the self assessment of lodgment deferrals guidelines, which provide a clearer explanation of the lodgment deferrals that can be self assessed. The updated material also contains helpful responses to frequently asked questions relating to the deferral process.

Agents should ensure that they make any future lodgment deferral requests using the new Lodgment deferral form and take the time to review the updated support material. Where possible, they should also lodge requests via the Tax Agent Portal messaging function as this enables the most efficient processing of such requests.

For more information, visit and select For Tax Professionals – Tax Professionals home page – Lodgment, payment & compliance – Lodgment essentials – Lodgment information – Tax agent request for additional time to lodge.

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