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MEMBER 188 writes: 

"I know this has been raised before, and I am sure the ATO response is that it does not happen. 

But again we have the ATO taking IT refunds to pay the integrated client account (ICA) before ICA due. 

And, of course, the client pays the ICA on time before due date, but ICA then has a credit that we have to separately follow up on and request a refund, hopefully before another AS appears, or the refund won’t issue because of an AS to be done, then we have to stop the client paying all the next AS to get the account back to nil, a lot of work just because the ATO continuing to take a IT refund before BAS due.

It is sad that the ATO continues to do this and can’t be bothered to fix it. 

Thanks TAXVINE."