Business Services Industry
[1298] Tax agents' ELS concessions for quarterly BAS.
Australasian Business Intelligence, July, 2003
Jul 31, 2003 (Weekly Tax Bulletin - ABIX via COMTEX)
In March 2003, the Australian Taxation Office (ATO) announced lodgement extensions. It reported that tax agents submitting a business activity statement (BAS) for the first, third and fourth quarters via the electronic lodgement service (ELS) could obtain a two-week extension. The ATO notes that the concession does not constitute a "deferral of payment for clients". If tax agents fail to submit a change BAS form, called "Form CB", to receive the extension, their clients may mistakenly be viewed as "self preparers" and receive a letter reminding them to lodge a BAS. Agents need a document identification number to lodge via ELS.
Publication Date: 25 July 2003
AUSTRALIAN TAXATION OFFICE...
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