In 2015 TAXVINE No 11 (2 April 2015) Member 63 wrote:
“Member 54 in last week’s TaxVine (2015 TAXVINE No 10 (27 March 2015)) and the ATO response to Member 32 (in 2015 TAXVINE No 7 (6 March 2015)) concerning business addresses highlight issues that are significant to agents as they lead to significant loss of time and ‘ATO Rage’. I am lodging 31 March returns with some amended BASs now. I know and resent the fact that I (or my staff) will have to telephone the Tax Office to ensure that BASs are sent to the client as the client requires - what a waste of resources for us and the ATO.
On a further note I recently lodged a 2014 SMSF annual return, subsequently and by a circuitous route I received in separate envelopes cheques for LISC and Co-contribution for the client. The circuitous route was that the cheques/letters were sent to the client’s ‘business address’. The client is a lessor of one property and that address was the business address. I can only assume that the business address was recorded from the ABN application in 1999. There is currently no provision on the annual return to change the ‘business address’ when the SMSF only has leased property and investments.
My queries to the ATO are:
1. Why were cheques sent? The refund for the annual return was electronically credited to the fund’s bank account.
2. Why were letters sent to the business address when two weeks earlier the NOA was sent to the correct address for service of notices. I also note that the BASs were sent to the correct address for service of notices before the ‘electronic rules’ were imposed on us.
3. On the Tax Portal I attempted to change the business address by doing ‘change all’ on the update business address change by selecting the appropriate check box. For the three days I attempted to change the ‘business addresses’ I received ‘System Unavailable’ error message. After this time I thought that maybe I can change each of the three addresses individually - this time it worked! The question to the ATO is, why is there a ‘change all’ facility when it does not work?
Fortunately, for my client the current lessee contacted my client to collect the letters. Again a waste of time and resources due to ATO inefficiency and maybe illegally when the correctly recorded address for service of notices is not used and that privacy maybe impinged by sending mail to an address that is not the address for service of notices.”
THE ATO NOW RESPONDS:
“Current ATO processes do not allow direct crediting of co-contributions and Low Income Superannuation Contribution payments to a Self-Managed Superannuation Fund’s bank account. However, this is changing and the 2015/16 Self-Managed Fund Annual Return will allow the SMSF to specify a bank account for their government contribution payments.
The default address for sending correspondence in relation to Government contribution payments is the tax agent’s postal address. This can be changed by either the tax agent or the client. If you are able to provide specific details, we can investigate what has happened in this circumstance. When Super Stream is implemented for these payments, we will send an electronic message along with the payment to the nominated destination.
We are aware of intermittent difficulties when using the ‘change all’ function to update client records and we will contact the member directly to investigate this issue further. It is important that when members encounter a problem accessing functions through the portal, that they should capture the following information:
- screen shots of any and all errors the portal returns and the time of day they were returned
- what they were doing prior to receiving the first error
- the operating software they are using, for example Windows 7
- the browser they are using, for example Internet Explorer 11
- the type of connection to the internet they have, if it is – direct (for example ADSL model) or networked.
They can then call us on 13 72 86 Fast Key Code 3 3 for assistance with function issues within the portal or Fast Key Code 3 5 for connection problems.”