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The ATO advises that on 16 August 2012 it will send lodgment alert letters to agents with a list of their clients who have overdue lodgment obligations, excluding large business clients.

The letter provides a list of companies, trusts, self-managed superannuation funds, partnerships and individual clients with overdue:

  • income tax returns between 1 July 2007 and 30 June 2011
  • activity statements between 1 July 2008 and 31 March 2012.

The ATO's advice sets out what agents need to do if they receive such a letter.


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