Most tax returns due 15 May are eligible for a 5 June concession date - no deferral request needed. As long as you lodge and any payment is made by 5 June, there's no penalty. See more here.
You have until 5 June. Use it. Don't waste it.
The 85% rule
We've got an 85% on-time target. Here's what actually counts: only the current-year return, and only if it's lodged after its due date or deferred date. Overdue prior-year returns don't touch the number — a current-year return you let slip does. So protect the current year. That's the one that affects us all.
31 October due date: new clients with overdue returns
If you pick up a new client who has an overdue return originally due 31 October, apply for a deferral. The standard outcome is 6 weeks. You have a clear reason - you've just taken them on, so use it.
Anything else: you need a real reason, not an excuse
Deferrals exist for exceptional or unforeseen circumstances: serious illness, unexpected staff absences, natural disasters. "The client was slow getting their info to me" is not a valid reason and the ATO will not accept it.
If you don't have a genuine reason, you don't get the extension. It's that simple.
When you do apply, you must include what the circumstances are, when they occurred and whether they're ongoing, how they affect your ability to lodge, and why you're requesting after the due date if applicable. Vague requests get knocked back.
Read more on the ATO website here for information on how deferrals work and here for the top 3 questions before applying.
If you have a new client with an overdue tax return, you can apply for a deferral here. You can get up to a 6 week extension.
Decision Tree
Don't
- Don't apply because the client was slow getting their info to you. The ATO names this exact excuse and bins it. Chase the client. Do the return.
- Don't apply because you ran out of time or took on too much work. "I was flat out" isn't exceptional or unforeseen — that's just the job.
- Don't apply for anything the 5 June concession already covers. You've been handed the time. Using it isn't a deferral, it's just lodging.
- Don't sit on it hoping it goes away. A quiet overdue return becomes a loud one with the ATO attached.
- Don't send a vague one-liner. "Client unwell" with no dates and no impact is an instant knock-back — and it's the firm's name on the request.
- Don't use a deferral to buy yourself out of effort. It's for genuine disruption, not procrastination.
Do
- Do the work first. The deferral is the exception, not the plan.
- Do lodge and pay by 5 June where the concession applies — nothing to request, nothing to approve.
- Do apply early when you've actually got grounds. Before the due date beats after it, every time.
- Do use new-client grounds when you take on someone with overdue returns — legitimate, near-automatic, six weeks.
- Do give the full picture when you apply: what happened, when, how it stops you lodging, why it's late. Detail is what gets it approved.
- Do put your hand up early if you're genuinely drowning. We'd rather hear it from you than from the ATO.