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The ATO advises that in February 2013 it will send lodgment alert letters to agents with a list of clients who have overdue lodgment obligations. They will be subject to follow up activity if they do not lodge.

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

  • income tax returns between 1 July 2008 and 30 June 2012
  • activity statements between 1 July 2008 and 30 November 2012.

The ATO also advises agents to remember to lodge any additional overdue obligations for other clients who may be linked to these clients - for example, beneficiaries of trusts or directors of companies.


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