"With the December BAS, the taxpayer had the option of paying a smaller provisional tax payment. This option was a con which let the taxpayer pay less tax at that time and catch up when the tax return was lodged.
The operative term here is option. My whinge is that the ATO has adjusted the BAS for clients who did not want to take up this option and chose to pay the full instalment. I now have dozens of clients who have credits on their integrated client accounts for no sane reason. I am now expecting the ATO to refund the overpayments and create more work for Tax Agents. How many other agents out there are in the same boat, or are unaware of this change because they have not looked at their clients account (and why would they)? Who in the ATO thought up this idea?"