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The ATO is moving from paper to electronic lodgement of activity statements

The ATO has recently announced that most taxpayers will need to lodge their activity statements electronically, and their paper activity statements will no longer be accepted.

Paper statements will not be issued when an activity statement is lodged electronically through one of the following four channels:

  • online services for tax agents,
  • the practitioner lodgement service (PLS),
  • Standard Business Reporting (SBR) enabled software, or
  • when you have linked your myGov account to the ATO.

You may receive one last paper activity statement if the first electronic lodgement is after the activity statement generate date, however, if this occurs you should continue to lodge electronically.


Some taxpayers will continue to receive paper activity statements

The ATO has confirmed that there are a few instances where an exception will be made and the ATO will continue to send paper activity statements to certain taxpayers.

 

The following forms are available through ATO online services for tax agents and users of PLS enabled software:


  • R (Quarterly PAYG instalment notice)
  • S (Quarterly GST instalment notice)
  • T (Quarterly GST and PAYG instalment notice).

 

Form types R, S and T are linked to an election to pay quarterly instalments, and lodgement is only required when a taxpayer (or tax agent) is varying the instalment amount.

 

If you are still registered as having a paper preference, the ATO will continue to send paper activity statements.

 

A single electronic lodgement will result in a change to how the next activity statement is issued by the ATO.  Where a one-off electronic revision is lodged for a taxpayer who normally lodges their own activity statement by paper, the paper activity statements will stop being issued.

 

If a taxpayer cannot transition to electronic self-lodgement, then the taxpayer (or their tax agent) will need to contact the ATO to revert their preference to paper.


myGov users will also not receive paper statements

Where a taxpayer has linked their myGov account to the ATO, the ATO will no longer send paper activity statement or instalment notices for those taxpayers.

 

Taxpayers can access their activity statements and instalment notices using myGov, and will continue to receive a notification in their 'myGov Inbox' when their activity statement or instalment notice is ready.


Tax agents can continue to view this notification in the 'Communication history' in the ATO online services for tax agents.  Also, tax agents can continue to lodge, vary and revise on our clients' behalf through the preferred electronic channel.


Please do not hesitate to contact your Lowe Lippmann Relationship Partner if you wish to discuss any of these matters further.