On Tuesday, 4 June, the ATO’s online systems experienced an unplanned outage which affected its tax professionals portals, online service for agents, PLS service and superannuation services.
The outage occurred a day before 5 June, which is the lodgement deadline to lodge a tax return for all entities with a lodgement due date of 15 May 2019 if the tax return is not required earlier and if it meets the criteria of a non-taxable, or a credit assessment in latest year lodged and is non-taxable or receiving a credit assessment in the current year.
The date also coincides with a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if tax returns due for individuals and trusts with a lodgement due date of 15 May 2019 are lodged and liabilities paid by 5 June.
For SMSFs that lodge their transfer balance account reports (TBAR) annually, the report is also due on the same day as their annual return.
In an online update, the ATO said the system issues may have affected its ability to meet their clients’ lodgement or payment obligations for the 5 June concessional arrangement.
“Your clients will not be subject to penalties, interest or follow-up action providing lodgement is made by 11 June 2019. You do not need to lodge a deferral application,” the ATO stated.
The ATO said a lodgement deferral will be applied to all tax returns with a lodgement due date of 15 May 2019 that have not already been lodged.
“A payment deferral to 11 June 2019 will be applied to companies and super funds. Individuals and trusts should pay any liabilities by the date specified on their notice of assessment.”