Institute of Certified Bookkeepers

We are seeking clarification on the ATO’s management of debt repayment plans in relation to agent lodgement concessions.

If a taxpayer has entered into a repayment plan with the ATO, is there any reason the usual lodgement concessions for BAS lodgement (i.e. the 2 week electronic extension and then the 2 week agent extension) would not be allowed just because a taxpayer has a repayment plan in place?

We have not been advised that this is the case, yet we have had it reported to us that the debt collector has called taxpayers to advise default on the repayment plan because they didn’t lodge their BAS by the normal date - but they were within the extended agent date.

Our understanding is that a payment plan will go into default if a future lodgement is late or not paid by the due date. But we believe the taxpayer should still be entitled to the agent lodgement concessions even if there is a payment plan in place.

We believe it is unfair to default a payment plan based on a later lodgement / obligation without further consultation with the taxpayer. We also understand that debts can’t continue to accumulate!

Ideally, BAS agents would be able to see debt repayment plans in the portal - what is the timeframe, frequency and amount that has been agreed to and what are the actual payments made against this plan?

The ATO policy appears to be that no debt repayment plan will go into default because of a future lodgement issue.


  • Updated: 3rd March, 2016