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.