MEMBER 134 writes:
"For the March quarter we prepared a number of BAS and calculated the estimated tax payable. This amount was above the estimate of the ATO. We thus arranged for the client to pay the extra amount as this is safer in the ATO's hands than with the client who likes to window shop in new car yards. However the variation of the PAYG instalment was rejected and the extra tax refunded to the taxpayer. Apparently the variation was lodged late. I hope the ATO will not mind if the taxpayer is late again in paying the tax when the return is lodged in 6 months' time."