Institute of Certified Bookkeepers

BAS Agents can get an Automatic Extension for 14 days

From the ATO - Lodgement Program Deferrals

BAS is going to be late?

Advise the ATO for an automatic extension

As of 1 July; an update to the ATO policy on BAS Agents ability to apply for lodgement extensions.

You know you get an Agent extension of two weeks and an electronic extension of 2 weeks for Quarterly Activity Statements, but what if it still is going to be late for “exceptional or unforeseen circumstances”. You can “request” (which really means notify) the ATO within three (3) business days after the due date (being your extended date).

The maximum extension under this “Agent Assessed Deferral”:

  • Annual statements - > 28 Days
  • Quarterly - > 21 Days
  • Monthly - > 14 Days

A BAS Agent can lodge this deferral for the following forms:

  • Monthly Activity Statements
  • Quarterly Activity Statements
  • Annual GST information reports and Annual GST Returns
  • Annual PAYG Payment Summary Statements

You must use the ATO form (it is an Excel document that you complete).

What is on the form?

  • All your details
  • TFN or ABN of the clients (Mulitple clients can go on the one form)
  • Use a different form for different types of deferrals
    • ie activity statement  or annual GST return or annual Payment Summary statement
    • for each client you indicate a code for the reason
      • A1: Serious illness of the practitioner
      • C1: Serious illness of the taxpayer
      • A2: or C2 Impeded access to records, legally or from another agent or temporary inaccessible
      • A3 or C3: Natural and other disasters
    • “A” means its about the Agent and “C” about the Client

Then upload the excel document into the BAS Agent Portal secure Mail facility

You create a mail message within your portal and attach the form to the message.

Using Mail in the Portal

Once you have logged into the portal, select Mail from the left menu.

Sending messages

  • select New message from the left menu
  • select the appropriate Topic and Subject to ensure your message is sent to the correct area
  • send a separate message for each subject
  • include all relevant information in the message, including
    • your client's name, Australian business number (ABN) or withholder payer number (WPN)
    • details supporting your request or enquiry
  • attach all supporting information.

After submitting your message, you will be issued with a receipt number. A copy of the message will be stored in your Mail – Sent items.

Receiving Replies from the ATO

Where a message has been sent by you from your inbox – the ATO will reply to your inbox, make sure your email notification is set up with your current email address so you are alerted to any secure messages from the ATO.

The email notification the ATO send to you from the portal will always be from a single trusted email address: Taxofficeportalmessagenotify@ato.gov.au. The subject line will change depending on the topic.

  • Updated: 4th March, 2016
loading