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June7-Ci(Initiate)Initiate
3 May 2026

Hi, my client operates a food shop business in a food court. In November 2025, the business was forced to close suddenly after a ute ploughed into the shop, causing significant damage to the property, including the doors and walls, and tragically resulting in the death of a woman.

Since the incident, the shop has remained closed and trading has not resumed. The property manager has advised that there is currently no confirmed date for reopening.

My client is still required to pay quarterly company instalments. Given that the business is currently not trading, would it be possible to vary or cancel the company instalments?

I am also a BAS agent and have already extended the July–September 2025 and October–December 2025 BAS lodgement dates to 30 June 2026. There has been no trading for the January–March 2026 and April–June 2026 quarters.

Due to the client's cash flow difficulties following the sudden shutdown, I would like to ask how long the BAS lodgements for the July–September 2025 and October–December 2025 quarters can be deferred or extended in this situation. Thanks, Regards June

33 views
2 replies
33 views
2 replies

Most helpful response

Most helpful reply

Mike45666(Newbie)Newbie
3 May 2026

It really depends on the specific details of your situation, as ATO rules can vary quite a bit depending on individual circumstances.

In most cases, the best approach is to review the information directly in your ATO online account or check the official guidance to make sure everything is accurate. If you're unsure, contacting the ATO or a registered tax agent can help clarify things and avoid any mistakes.

Just keep in mind that community responses can be helpful, but they’re not always 100% reliable for complex tax matters, so it’s good to verify important details. 

All replies

Most helpful reply

Mike45666(Newbie)Newbie
3 May 2026

It really depends on the specific details of your situation, as ATO rules can vary quite a bit depending on individual circumstances.

In most cases, the best approach is to review the information directly in your ATO online account or check the official guidance to make sure everything is accurate. If you're unsure, contacting the ATO or a registered tax agent can help clarify things and avoid any mistakes.

Just keep in mind that community responses can be helpful, but they’re not always 100% reliable for complex tax matters, so it’s good to verify important details. 

ATO Certified Response
RachelATO(Community Moderator)Community Moderator
ATO Certified Response5 May 2026

Hi @June7-Ci,


For the company instalments, your client can vary the instalment amount if their circumstances have changed and they're not earning the income we've estimated. You can do this through online services for agents or the practitioner lodgment service. If the business isn't trading and has no income, varying the instalment to nil may be appropriate based on the current situation.


Regarding BAS lodgments, you've already used your BAS agent deferral entitlements. For any further extensions beyond what's available through standard agent deferrals, you'll need to call our business enquiries team and discuss your client's specific circumstances, including the cash flow difficulties and the sudden business closure.


If your client needs help with payment arrangements due to cash flow issues, we have support options available. They can set up a payment plan online through ATO online services, or you can contact us on their behalf to discuss tailored payment solutions.

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Business Closure Due to Accident – Company Qtr Instalments and BAS Extension Query | ATO Community