From the ATO website:

Devastating bushfires have been burning across large parts of Australia since late 2019.

If you’ve been impacted by these bushfires, we understand that your priority is on your family and community at this time. We’ll help you sort out your tax affairs later.

If you live in one of the identified impacted postcodes, we’ll automatically defer any lodgments or payments you have due. You, or your agent, don’t need to apply for a deferral – it will be automatically applied. Income tax, activity statement, SMSF and FBT lodgments, and their associated payments, will be deferred until 28 May 2020.

If you’ve been affected by this disaster but your postcode is not in the current postcodes list, don’t worry. You can phone our Emergency Support Infoline on 1800 806 218 for help.

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