ECI - frequently asked questions

How do I revise an activity statement for my client on ECI?

You will need to contact the ATO by phoning 13 28 66 and arrange for a revised activity statement to be generated. The activity statement for revision will be available on ECI and will contain the information of the originally lodged statement. For the revision, you will only need to alter the fields that require amending.

My client prefers to pay at a Post Office, but because I am lodging their activity statement via ECI they do not have a barcode to use for the payment. Is there any way they can obtain a payment slip with their barcode?

You can phone the ATO Business Self Help line on 13 72 26 choosing options 4 and 2 to order a book of personalised payment slips for activity statement payments. You will need your client's Australian business number (ABN) to use this automated ordering service or alternatively your client can order the books themselves.

As a registered BAS agent lodging on ECI, do I get any extra time to lodge my clients' activity statements like tax agents?

Currently there is a lodgment concession available to certain quarterly activity statements lodged electronically - terms and conditions apply. Where this concession applies, your client may qualify for a two week deferral of the activity statement due date.

For more information you can also refer to the registered agent's Lodgment program

How do I record all my clients on the ECI system so I can get their activity statements electronically?

In ECI under the BAS agent tab choose Client List and from the list on the left hand side choose Online Help. This will give you step-by-step instructions about how to enter your client's details on the ECI client list.

Some of my clients have monthly activity statement obligations as well as quarterly GST obligations. Can they still receive their monthly statements via paper and only use ECI for the quarterly statements?

No. Currently the ECI system cannot automatically treat a client's activity statements differently. Once a client is entered on the ECI client list, all activity statements will be issued electronically.

What records do I have to keep to show that I have authority to lodge a client's activity statement?

Your clients must provide you with a written and signed declaration for each activity statement you plan to lodge on their behalf. The declaration must be made before the activity statement is lodged.

The declaration must state that:

• the information provided for the preparation of the document is true and correct, and
• you (the BAS agent) are authorised to give the document to the Commissioner, and
• the person providing the information is authorised to do so.

There is no set format for the declaration but it must also include the:

• name of the client and the entity they represent
• date
• name of the person lodging the activity statement, and
• period to which the declaration relates.

Example of a declaration: I, (name of client) authorise (name of BAS agent) to give the (period (eg) March 06 quarterly) activity statement to the Commissioner of Taxation for (entity name). I declare that the information provided for the preparation of this activity statement is true and correct. I am authorised to make this declaration. Signed: (Name of client making the declaration) Date:

The client can make the declaration to a BAS agent via email, paper or facsimile transmission.

The client is required to retain these declarations for five (5) years after the declaration is made, or two (2) years after the declaration is made if the client is a shorter period of review (SPOR) taxpayer. The client must produce the declaration (or a copy) to the Commissioner if requested to do so within those periods.

It is recommended that the BAS agent also keep a copy for their records. The declaration made by the client serves as protection for the BAS agent in the event of any dispute about the information provided in the activity statement.