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MEMBER 261 writes, in response to comments by Member 250 in 2013 TAXVINE No 44 (15 November 2013) about tax agents being penalised under the 85% lodgment requirement for the default of their clients:

"I too have received a letter from the ATO advising that a client has outstanding BAS and that it will affect my lodgment program.

The problem is that the client does their own BAS and has always done so.

How can their late or non-lodgment be my responsibility? Come on ATO, a little bit of fairness and common sense please!"