The ATO advises that in December 2012, it will send lodgment alert letters to agents with a list of their clients, excluding large business clients, who have overdue lodgment obligations.
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 2007 and 30 June 2012.
The ATO will highlight those clients who may need priority attention, to meet overdue lodgment obligations. These include clients who may have multiple overdue obligations or may have previously received a default assessment warning letter.
The ATO advises agents to remember to lodge any additional overdue obligations for other clients who may be linked to these priority clients - for example, beneficiaries of trusts or directors of companies.