Businesses with addresses within one of the identified flood affected postcodes will automatically have their lodgement and payment dates deferred for December monthly activity statements from the original due date of 21 January 2011 to 21 February 2011.

These businesses will not need to apply for a deferral. If deferrals to later dates have already been approved, they will still apply.

Businesses may check whether a deferral has been received through the Business Portal, by contacting the ATO's dedicated emergency support info line on 1800 806 218 or by contacting their accountant.

For flood affected businesses outside the listed postcodes that may require additional assistance, please contact the ATO's emergency support info line to discuss their circumstances and how they can be helped.

The ATO can help people in disaster affected areas by:

• fast tracking refunds
• giving people extra time to pay debts - without interest charges
• giving more time to meet BAS and other lodgement obligations - without penalties
• helping reconstruct tax records where documents have been destroyed, and make reasonable estimates where necessary
• offering visits from field officers to help reconcile lost records, and
• helping them claim tax hardship concessions.