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The ATO has reminded tax professionals that if they expect a refund when lodging an individual tax return, they must enter Australian bank account details when they lodge using the electronic lodgment service (ELS). They must provide bank details every time they lodge even if they have provided them before.

The ATO also says that depending on the arrangement an agent has with their clients, refunds can be deposited straight into the client's nominated bank account or, if they operate with a trust account, they can be directed into the trust account on the client's behalf.


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