For small business and individual taxpayers in affected local government areas (LGAs) in Queenslandand New South who need to lodge business activity statements and instalment notices with an original due date of 28 February 2022 or 21 March 2022:
These taxpayers can lodge relevant returns up until 28 March 2022 and do not need to request a lodgment deferral if they are able to lodge by that date.
This does not apply to significant global entities or large businesses, who will need to contact us to work through any lodgment concerns.
Be aware that:
You do not need to request a lodgment deferral if you lodge by 28 March 2022.
ATO’s systems will still reflect the original lodgment due date of these documents until they are lodged. The due date will only update after the lodgment has been received.
You may see a penalty on your account until ATO are able to complete the process of remitting associated penalties.
The payment due date for these lodgments will not change. General interest charge (GIC) will still apply if payment is not made by the original payment due date. If you are not able to pay by the due date, you should contact us to discuss payment options and request a remission of GIC. ATO will take an empathetic approach to your situation.
If you are not be able to lodge by 28 March 2022, you can apply for a deferral on a case-by-case basis. If you already have a deferral, it will remain in place.