"I hope that the Inspector-General's Report on non-lodgment indicates at what point in time a return is taken to have been lodged, recalling that some paper returns aren't recorded as lodged for up to six weeks after they had been posted to "Australian Taxation Office, GPO Box 9845 'In Your Capital City'". Our bureaucrats seem to quietly assume that we all share their enthusiasm for ELS under all circumstances and for generally making their task easier and ours more unpleasant. Lodging ELS and form filling - which may soon become a science with University Masters (!) - should really be no more than something incidental to giving tax advice. Not one that we should be constantly bothered with.
I don't know how my colleagues would fare, but as far as I am concerned, good riddance to 'salary and wages' (and interest and dividends) returns if ever they are to be abolished.
And if we are to 'lodge', we obviously need the lodgment 'concessions' - they really aren't some sort of generous present to tax advisers from bureaucrats. And why do our ATO bureaucrats not contact taxpayers taken off 'the list' by agents, rather than pursuing the poor agent in subtle but nevertheless unpleasant bureaucratic ways? And, 'I certify that this taxpayer...does not have to lodge...' - or however the formula goes on the Portal - may on occasions be a little bit risky. I do not like it."