The ATO advises that from 1 July 2014, agents must lodge all lodgment deferral applications electronically through the Tax Agent Portal or BAS Agent Portal. The most recent version of the deferral application form must be used.
Agents must submit deferral applications through the portals by saving a copy to the agent’s computer and attaching it to a portal message.
The application must be completed fully and must provide enough information to allow the ATO to make a decision. All supporting information must be included on the application form and not in the portal mail message. This is because information in the mail message cannot be considered part of the deferral application.
A deferral application will be processed if it meets all of the above criteria. If it does not, the agent will have to lodge a new deferral application.
For more information go here.