The ATO has advised tax professionals that on 26 August 2011, it will send letters titled "Lodgment alert for your clients' overdue documents" to most tax agents, highlighting their clients (other than large businesses) with overdue lodgment obligations.
Each letter lists the company, superannuation, trust, partnership and individual clients with any of the following:
- overdue income tax returns for the period 1 July 2006 to 30 June 2010;
- overdue superannuation returns including self-managed super funds (SMSFs) for the period 1 July 2006 to 30 June 2010; and
- overdue activity statements for the period 1 July 2006 to 31 March 2011.