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04 Mar 11 On due dates in Statements of Account

MEMBER 29 writes:

"As the ATO does not issue assessments as such for Companies & Superannuation Funds, but just a Statement of Account, is it a ploy to con taxpayers into paying any amounts due early by not showing the due date on the Statement of Account? All that is shown on the new revised Statement of Account is the 'Effective date' of say, 16th May 2011, which us in the profession know is actually the due date for payment, but how many taxpayers would know this?

We now have to advise clients of the actual due date because it's not divulged by the ATO. Here we go again - extra work and intervention by us because of the ATO's shortcomings."


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