Institute of Certified Bookkeepers

Through recent changes when applying for a deferred lodgement this now means the payment is also deferred.

In unforeseen circumstances, such as serious illness, impeded access to records or any cause that can be deemed exceptional, an Agent Assessed deferral lodgement application can be submitted. When the approved assessed agent deferral request is received, this will extend the payment due date to the deferred lodgement date.

For BAS Agents

The Agent Assessed deferral application can be used in conjunction with:

  • Monthly and quarterly activity statements; with the exception of the PAYG and GST instalment notices form, R, S and T or annual PAYG instalment notice form;
  • The Annual GST return; and
  • Annual PAYG payment summary statement.


The ability to defer lodgement has specific timeframes allowed, which is dependent on the type of obligation.

The allowed timeframes are:

  • Annual: 28 Days
  • Quarterly: 21 Days
  • Monthly: 14 Days

Should a longer deferral be required, an ATO assessed deferral request must be lodged. This is due within three business days after the lodgement date.

The deferral application is submitted via the BAS Agent Portal by attaching an Excel formatted copy to the message. Multiple clients can be listed on a single form, however separate deferral applications will need to be lodged.

It can take up to 28 days during peak lodgement times to receive a response. Notifications will be received through the BAS Agent Portal, with the new deferred due dates being displayed on:

  • The BAS Agent Portal
  • ELS Client List.

For any declined applications, this notification will be also received through the BAS Agent Portal.


  • Updated: 13th November, 2017