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The ATO advises that the generation of December activity statements may be delayed for some of agents' clients who varied their September PAYG instalment or chose a different PAYG reporting option. The ATO says that it has delayed the issue of these statements to ensure these variations and elections are accurately reflected on the December activity statement.

All activity statements will be issued before the end of January 2014, so agents should receive them well before the February 2014 lodgment and payment due date.

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