Extra time to lodge for those affected by natural disaster
The Commissioner of Taxation, Michael D’Ascenzo, announced the ATO is allowing additional time for tax-related lodgements and associated payments for individuals and businesses affected by the recent natural disasters.
This includes:
- the lodgement of monthly activity statements since December 2010, if not already lodged
- any income tax lodgement and payment obligations since December
- quarterly activity statements (but does not apply to large Pay As You Go withholders)
- lodgement of superannuation guarantee charge statements for the December 2010 quarter.
The ATO has extended lodgement and payment dates for businesses affected by natural disasters in Queensland, New South Wales, Victoria and Western Australia (including those affected by the recent bushfires in Western Australia). Those in the affected postcodes will automatically have their lodgement and payment dates deferred.
All December and January monthly activity statement lodgements will be deferred until 21 March 2011 and all December quarterly activity statement lodgements until 28 March 2011. This includes any other lodgements due on 28 February 2011 which will be deferred until 28 March 2011.
The deadline for superannuation guarantee charge statements for the quarter ending 31 December 2010 has been extended from 28 February 2011 to 28 March 2011. This removes the risk of employers in those areas from being penalised for late lodgement. However, the Commissioner does not have discretion in relation to the nominal interest component of the charge which is charged to employers who have not made contributions to a fund on time.