Practitioner lodgment service (PLS) deferrals for lodgment and payment can be requested where PLS issues prevent tax practitioners from lodging on time.
When to use this process
Digital service providers can request a PLS lodgment and payment deferral for their users if the issue occurs within 48 hours of a lodgment due date. The PLS deferral period is for seven days from the lodgment due date.
This process should only be used when users are affected by an issue relating to:
- system outages
- system slowness
- unresolved incidents.
How to make a request
You can request a PLS deferral by emailing the following information to PLSDeferral@ato.gov.au:
- your contact details
- affected registered agent numbers (RANs) – multiple RANs can be listed and you can attach an Excel spreadsheet listing all RANs if that is easier
- lodgment obligations affected - income tax (IT), fringe benefits tax (FBT) or activity statement (AS)
- the system issue preventing lodgment – outage, slowness or ATO incident.
For your users
For your tax practitioner users, for full details of PLS deferrals and the process for them to follow, see Requesting a PLS deferral.
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