In January 2013, bush fires caused significant damage to some areas of Tasmania.
If your business or residential address is in one of the identified affected postcodes listed on the ATO below, the ATO will automatically make arrangements to defer the following taxation obligations – you don’t need to apply for a deferral:
- lodgement and payment of the December monthly activity statement from the original due date of 21 January 2013 to 28 April 2013
- lodgement and payment of the January monthly activity statement from the original due date of 21 February 2013 to 28 April 2013
- lodgement and payment of the February monthly activity statement from the original due date of 21 March 2013 to 28 April 2013
- lodgement and payment of December quarterly activity statements from the original due date of 28 February 2013 to 28 April 2013.
Exclusions to the above deferrals:
- large withholders (previously withheld >$1 million annually or part of a corporate group that has) are not eligible for the above deferrals
- the Commissioner cannot vary the contribution due date or waive the nominal interest on late super guarantee payments.