The ATO advises that, when activity statements become fully electronic, tax agents may want to set up reminders for their practice.
During consultation, tax practitioners advised the ATO they would use calendars, including the Small business tax calendar, and spreadsheets to remind them and their clients about the availability of activity statements.
Every year, the ATO publishes Activity statement generate dates on the ATO website. These will soon be ready for the 2014–15 year.
If a client’s first lodgment after the change is via Standard Business Reporting (SBR), the portals or the electronic commerce interface (ECI), the ATO can send an email to advise when activity statements are available to access online.
To receive an email, make sure a valid email address is listed against the client’s activity statement role.
The email address can be either the agent’s or the client’s. Agents should have a discussion with their clients about the preferred email address for activity statement notification. If the preferred address is the client's, the agent should keep a record of it for when the next activity statement is lodged.
Clients’ email addresses need not be updated immediately or prior to 1 July; this can be done when the client’s activity statement is lodged.
If the agent’s email address is recorded against multiple clients, the ATO will send only one email, which will list the clients associated with the email address. The email will include their Australian business numbers (ABN) and names to assist in the move to online interactions.