Document text
Late Tax Return — Explanation and Request to Remit the Failure to Lodge Penalty
From: [YOUR FULL NAME]
Tax file number: [TFN — give it only in a secure ATO channel]
Postal address: [POSTAL ADDRESS]
Phone: [PHONE]
Email: [EMAIL]
To: Commissioner of Taxation
Australian Taxation Office
[ATO ADDRESS OR SECURE MAIL CHANNEL]
[DATE]
Income tax return for the [2025–26] income year — due [31 OCTOBER 2026], lodged [DATE LODGED / WILL BE LODGED BY DATE]
Request under section 298-20 in Schedule 1 to the Taxation Administration Act 1953
Dear Commissioner,
1. What happened
I lodge my own return. My return for the [2025–26] income year was due on [31 October 2026]. It was [LODGED ON DATE / NOT YET LODGED].
The return could not be completed on time because the tax statements for my investments were not available until [MONTH AND YEAR]:
Investment Issuer (fund, trust or platform) Statement I need Date received or expected
[INVESTMENT 1] [ISSUER] [E.G. ANNUAL TAX STATEMENT / AMMA STATEMENT] [DATE]
[INVESTMENT 2] [ISSUER] [STATEMENT] [DATE]
[ADD OTHER REASONS, E.G. ILLNESS OR A FAMILY EVENT, WITH DATES.]
2. What I did
On [DATE] I asked [ISSUER] when the statement would be issued; the reply was [REPLY].
[IF NOT YET LODGED:] I will lodge within [NUMBER] days after the last statement arrives, and no later than [DATE]. I ask you to defer the time for lodgment to that date (section 388-55).
I have paid / will pay any tax due on my assessment by its due date.
3. My compliance history
[E.G. I HAVE LODGED ON TIME EVERY YEAR SINCE [YEAR] AND HAVE NO OUTSTANDING LODGMENTS.]
4. Request
If a penalty for failure to lodge on time is imposed under section 286-75, I ask you to remit it in full under section 298-20, because the delay was caused by information I could not obtain earlier and I lodged as soon as I could. If you decide not to remit it, or to remit only part, please give me written reasons (section 298-20(2)).
5. Attachments
[EMAILS OR LETTERS FROM THE ISSUER ABOUT THE STATEMENT DATE]
[COPY OF THE STATEMENT SHOWING ITS ISSUE DATE]
[OTHER EVIDENCE]
Yours faithfully,
____________________
[YOUR FULL NAME]
For me
[ ] Due date: [31 OCTOBER 2026]; days late at lodgment: [NUMBER]
[ ] Return lodged on [DATE]; this letter sent on [DATE] by [CHANNEL]
[ ] If a penalty notice arrives: notice date [DATE], amount $[AMOUNT]
[ ] If remission is refused and the penalty is more than 2 penalty units: objection under Part IVC