The BAS Agent - Edition 7

Accessing the BAS Agent Portal

This new page provides important information for new and existing portal users on how to access the BAS Agent Portal.

It explains:

  how the ATO is advised of a newly registered BAS agent

  how to register for an AUSkey in order to access the portal

§what to do if you already have an ATO digital certificate

  which Australian business number (ABN) to use for your application

  other security requirements

For details, refer to Accessing the BAS Agent Portal.

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Requests for additional time to lodge

There are times where you may need, and are able, to request extra time to lodge.

If you require additional time to lodge, you must use the Request for additional time to lodge form.

You can submit the request via the BAS Agent Portal using the Mail function and selecting Activity statement and the message topic 'Agent request for additional time to lodge'.

Remember to include detailed information supporting your request.

For more information, please refer to Lodgment Program 2010-11 - additional time to lodge.

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Annual PAYG instalments are due soon

We sent out your clients' annual pay as you go (PAYG) instalment notices in July 2010. The due date for payment of these instalments is 21 October 2010.

Clients must still pay their annual instalment by this due date, even if they or their tax agent have already lodged their income tax return.

For more information, refer to Paying your annual PAYG instalment.

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Varying GST instalments correctly

Sometimes you will need to vary a client's goods and services tax (GST) instalments.

When you do, make sure you use the correct 'reason code' and let us know before their payment is due.

Reason codes need to be entered at:

§  T4 - to vary a PAYG instalment amount or rate, or

§  G24 - to vary a GST amount.

To find out which reason code applies, refer to Common GST errors when completing your activity statement.

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Measures to assist small businesses extended

Measures to assist small businesses to meet their tax payment
obligations have been extended until 30 June 2011.

They are:

§  12 month general interest charge (GIC) free payment arrangements, and

§  deferred activity statement payment due dates.

These measures remain available to businesses with a turnover under $2 million. We now expect businesses entering GIC free payment arrangements to pay by direct debit.

For more information, refer to Measures to help small business meet their tax obligations.

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BAS agent seminar program is underway

You are invited to attend a free seminar on issues affecting BAS agents.

Topics include administrative and technical issues that will assist you as a BAS agent in your practice.

These seminars do not cover issues relating to the registration of BAS agents. For matters regarding registration go to the Tax Practitioners Board website at www.tpb.gov.au

You can register to attend a seminar online at Speakers and seminars, alternatively, you can phone 1300 661 104.

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Data matching detects online businesses running 'off the books'

We have obtained data from eBay Australia and Trading Post Australia to assess the level of taxation compliance of individuals and businesses that sell goods or services online.

The data will identify registered online sellers who have received sales greater than $20,000 in any of the financial years from July 2007 to June 2010. This will help us identify those participating in the cash economy by deliberately avoiding their tax obligations.

For more information, refer to Data matching.

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Targeting tax crime e-magazine - issue 3 out now

Issue three of Targeting tax crime: A whole-of-government approach was launched in August and focuses on the achievements of Project Wickenby.

This issue also highlights the coordinated activities of Australian Government agencies in the fight against tax crime both here and overseas and the sophisticated data collection capabilities being put in place to deter people seeking to evade their civic and legal responsibilities.

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BAS agents ‑ home

Our BAS agents ‑ home web page covers topics identified in consultation with you. It contains information that will be helpful to you, your clients and your business.

You may like to save BAS agents ‑ home to 'Favorites' in your web browser for easy access to this information.

To keep up-to-date with all new information on our website, visit www.ato.gov.au and select 'What's New' on the banner at the top of the page, the information is organised into three categories:

§  since yesterday

§  in the past week

§  in the past month.

You may also Subscribe to get free updates via RSS.

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What's new?

We have selected some of the new and updated documents recently published to our website, which may be of interest to you as BAS agents.

Lodgement program
Lodgement concessions for BAS agents.

Keydates
September key dates for registered agents.

Changing your contact details
What to do when you change your contact details.

Primary contact and authorised contacts
Only primary contacts (including public officers), authorised contacts, registered tax agents, registered BAS agents and temporarily appointed tax professionals can contact us on behalf of an entity.

Online security
Contains important information about your online security and is constantly updated with examples of the latest scams relating to the ATO.

Frequently asked questions
This document answers frequently asked questions for ATO digital certificate and AUSkey holders.

System maintenance and issues
This page contains scheduled downtime and details of issues currently affecting our online services.

Online services for businesses
The Guide to online services - business essentials explains what you can do online and how to register for the ATOs online services. You could even gain extra time to lodge and pay your BAS (terms and conditions apply).

Activity statement update - Quarter 1 2010-11
Activity statement updates to help you prepare your activity statements.

Concessions for small business entities - overview
Information about the concessions available to small business entities. NAT 71398.

SME Communicator - August 2010
The SME Communicator provides relevant information specific to small to medium enterprises (SME) with an annual turnover between $2 million and $250 million.

Your small business tax calendar
An easy-to-use computer tool that will help you plan and manage your tax obligations.

Interpretative Decisions ATO ID 2010/144
GST and tax invoice for multiple recipients.

Interpretative Decisions ATO ID 2010/145
GST and dip with biscuit.

Interpretative Decisions ATO ID 2010/146
GST and tax invoices by another entity on behalf of a supplier.

Fuel Tax Determination FTD 2010/1
Fuel tax: is apportionment used when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006.

Non-Profit News Service No. 0293
Fuel tax credits affected by recent changes to GST law - Aug 2010. There have been a number of changes to GST law that came into effect on 1 July 2010. Some of these apply to claims for fuel tax credits even if you are not required to be registered for GST. 

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