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09 Sep 10 Statements of account - check for cheques

The ATO has advised agents that when they receive their clients' statements of account (SOA), they should check the bottom of page one. This is where they will find cheques, electronic fund transfer details and payment slips. Even if the balance of an account is nil at the statement end date, the SOA could still have an important attachment. The transaction list on page three shows all transactions processed on the account for the statement period.

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