Incapacity of a tax practitioner
The Tax Practitioner’s Board have issued guidance, should a Tax Practitioner become incapacitated due to an unforeseen event (for example, a health condition) and may not be able to run their practice in the short or long term.
Supported Lodgments
There is also information on the ATO website in relation to the Supported Lodgments program, if a practitioner’s whole practice has been affected by unforeseen events.
You can request a supported lodgment program if your whole practice has been affected by exceptional or unforeseen circumstances such as ill-health, the loss of a key staff member or a natural disaster.
It's available to practices of all sizes when you need additional time to lodge a large proportion of your clients' obligations.
You may not be eligible if the circumstances are of your own making, within your control, or where you have not complied with the conditions of a previous supported lodgment program.