The ATO has published the following lodgment information:
- Safe harbour from 'failure to lodge on time' penalties
- PAYG withholding payment summary annual report - closely held lodgment concession
- Need help with your lodgment program?
- Lodgment program deferrals
- Lodgment program 2012-13 - managing your lodgment program
- Lodgment program 2012-13 - lodgment deferrals for registered agents
- Lodgment program 2012-13 - guiding principles
- Lodgment program 2012-13 - due dates for payment
- Lodgment program 2012-13 - details of the program
- Lodgment program 2012-13 - BAS agents
- Lodgment Program - glossary of terms
- Lodgment deferrals - additional time to lodge
- Lodgment deferral scenarios
- Lodging or paying when a due date falls on a weekend or a public holiday
- Frequently asked questions about lodgment deferrals
- Failure to lodge on time fact sheet for tax practitioners
On 2 July 2012, the ATO sent a broadcast message to tax agents advising that the Lodgment Program 2012-13 for registered tax agents and BAS agents (registered agents) has been endorsed by the Commissioner and is effective 1 July 2012.
As part of the Lodgment Program 2012-13, the ATO said that it would like to highlight two components:
- lodgment and payment concession until 21 February for December monthly activity statements lodged electronically for clients with a turnover less than $10 million
- lodgment deferral for the 2013 fringe benefits tax (FBT) return until 25 June 2013 for tax agents with more than 25 FBT clients.
This year the ATO will continue to provide tax agents self-assessed lodgment deferral requests up to three business days after the lodgment due date.
For full details of the Lodgment Program 2012-13, go here