From 1 July 2014, the electronic channel tax agents use to lodge their clients’ first activity statements will determine how future activity statements will be made available.
If the first lodgment after the change is through the:
- electronic lodgment service (ELS) – the next activity statements will be delivered to the ELS mailbox
- Standard Business Reporting (SBR), portals or the electronic commerce interface (ECI) – the next activity statements will be available in any of these channels. If a valid email address is recorded against the client’s activity statement role, the ATO will send an email to that address advising when activity statements are available.
For more information go here.