Electronic superannuation audit tool
Electronic superannuation audit tool
The electronic Superannuation Audit Tool (eSAT) has been specifically designed to help independent approved auditors of self-managed super funds fulfil their obligations, carry out the annual compliance audit and lodge an Auditor/actuary contravention report (ACR) where required.
With eSAT you can:
- identify and accurately specify contraventions
- prepare and save the ACR and lodge online
- revise ACRs you lodge using eSAT
- refer to relevant case studies, topics and current legislation
- maintain notes and compliance audit history
- review the compliance audit outcome.
Interest in eSAT has continued to grow since it was first provided in November 2008, with each updated version attracting increased numbers of users.
You can lodge ACRs for 2012 using eSAT version 5.0.1.
The reference facility has been updated with recently issued rulings, replacing some previous ATO interpretive decisions, and new case studies. Have a look at 'recent updates'.
Any previous version will update to version 5.0.1 via a short update process. Version 5.0.1 incorporates updated software and will be approximately 20 Mb.
Compliance audit support
The compliance audit support (CAS) feature provides a series of interview style questions for each topic to help you identify contraventions. You can choose to follow different guidance levels, depending on the support you need. CAS records your responses and outcomes to questions. And you can review and change these if required.
CAS is available for the 2007-08 financial year and future years. It is grouped into six topics:
- Fund structure
- Administration
- Contributions
- Investments
- Benefit payments
- Sole purpose.
Reference facility
Information in the reference facility helps you understand and apply the super laws and includes:
- case studies, including guidance for correcting breaches
- discussion topics
- audit tips
- legislation and references
- our approach to rectification and enforcement
- how to work out if you must report to us.
Electronic lodgment
You can lodge your ACR electronically using eSAT.
Where there are no reportable contraventions you may also use the Audit complete advice to tell us that you have completed a fund audit.
Other features
You can also:
- add notes and save your work in progress
- use the training version to familiarise yourself with eSAT
- use eSAT on a stand-alone PC or in a networked environment
- password protect your work, if needed.
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eSAT doesn't replace your work program; it complements and supports your decision-making process for the compliance audit.
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Minimum system requirements
eSAT operates on the following operating systems:
Operating system
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CPU
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Monitor
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Browser
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Accessibility
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Windows 2000, XP or Vista
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Intel Pentium or equivalent
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1024 x 768 screen resolution/ 256 colours
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Internet Explorer 6 or 7
Mozilla Firefox 2
Netscape 7
Opera 9
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Screen reader software: JAWS® for Windows® version 9 or 10 (see below).
Screen magnification software: ZoomText ® version 9.1 or MAGic® version 9.0
Voice Recognition software: Dragon® Naturally Speaking® version 10.
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Apple Macintosh OS X 10.4 or 10.5
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Any Macintosh capable of running OS X (10)
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1024 x 768 screen resolution/256 colours
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Safari 2
Mozilla Firefox 2
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Linux
Fedora Core
openSuSE or
Ubuntu
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PC with Intel Pentium or equivalent
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1024 x 768 screen resolution / 256 colours
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As provided in the distribution
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Some areas of eSAT require the use of keyboard commands to make full use of the application. Phone us on 13 10 20 if you require assistance with these areas.
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Using JAWS® for Windows® with eSAT
We recommend using JAWS® for Windows® version 10.0 with the eSAT application. Version 10.0 includes changes to resolve an issue where JAWS® would stop reading controls correctly while navigating in a Java application after running for a short period of time.
If you are using JAWS® for Windows® version 9.0, you may experience issues navigating in eSAT. The 'JAVA Access Bridge for Microsoft Windows Operating System 2.0.1', available from Sun Microsystems, may help to resolve this issue. We also recommend a system with an Intel® dual core processor or equivalent and 1GB of RAM for use with JAWS® for Windows version 9.0.
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You will need internet access to lodge reports and check for updates.
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Firewall and proxy configuration details
To ensure secure communication with us, eSAT works with firewalls and uses encryption.
Data is transmitted using 128 bit SSL encryption.
You will need an internet connection to lodge reports and access updated information from us.
You have two options for your internet connection:
- default - a direct connection to the web
- via a proxy server.
If you use a proxy server to connect to the internet you will also need to configure proxy settings in eSAT. eSAT supports use of proxy servers with and without authentication. However, not all authentication schemes used by proxy servers have been successfully tested with eSAT. eSAT users have reported success with proxy servers using both basic and NTLM authentication schemes. For NTLM authentication the username must include the domain - for example, DOMAIN\username.
Username and password for proxy authentication
You will not be required to re-enter your username and password each time you start a new eSAT session.
If you have difficulty connecting to the ATO with eSAT and you are using a proxy with authentication, advise your proxy details when contacting eSAT technical support.
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By default, eSAT will attempt to connect directly to the internet. You can configure eSAT to access the internet through a proxy server if necessary.
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To obtain eSAT, you can download a copy - see Download and install eSAT.
eSAT is no longer available on CDs.
Download and install eSAT
Before downloading eSAT, we recommend you follow these steps:
- If you have used a previous version of eSAT, back up your eSAT repository before you upgrade.
- Check that your computer meets the minimum system requirements. eSAT will perform faster and more efficiently if your PC exceeds minimum requirements.
- Check that your firewall is configured to allow communication between our system and your computer. If your network or your firewall doesn't allow this communication, you won't be able to use eSAT.
- Read the Electronic superannuation audit tool user licence agreement.
- The size of the download is less than 25 Mb.
- Decide, in consultation with your system administrator, where the eSAT files should be stored. The installed eSAT product includes
- program files
- help and reference facility files
- a data repository containing auditor details and client-related information.
- On a stand-alone computer, we recommend you store all files in the default folder locations.
- On a network, you may want to use a shared data repository. Each user will need to install the eSAT application onto their computer and then configure their repository location to the shared data repository.
- Ensure all network users are made aware of the network server file location and have read, write, modify and delete permissions enabled before they install the application on their computer. Network users will not be able to work on their shared audit jobs unless they are connected to the network.
- We recommend that you read the installation instructions to help you with the installation process.
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During the eSAT installation process you can choose which version to install - 'training', 'live' or both.
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eSAT has not been designed to be used by multiple users accessing a single installation on a server. This means the software must be installed on each user's computer. Multiple users can access a shared data repository, such as fund information placed on a server.
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Choose the version of eSAT that matches your operating system.
Windows
Download eSAT
Mac
Download eSAT
Linux
Download eSAT
You need the latest version of the software to be able to lodge the ACR and the Audit complete advice.
Each time you access eSAT you'll be greeted by the Welcome screen. If you are connected to the internet, eSAT will notify you of any updates. You may choose to update immediately or continue without updating. However, you will not be able to lodge any reports with us until you have updated to the latest version.
Where you have more than one computer accessing the same data, each machine should have the same version of eSAT. If a fund job file was saved after being opened with a newer version, that fund job file cannot be opened by an older version of eSAT.
After you update to a new version, any jobs created using an older version of the application will remain accessible.
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Following a download, if eSAT does not automatically run the installer, or if the installer fails, you may need to manually locate and run the downloaded file.
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We recommend that you back up your repository regularly and before updating to a new version of eSAT. As eSAT data is not stored on ATO servers, regular backups are recommended.
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The eSAT icons will be installed to your desktop as part of the installation process.
You can select the mode you want to access:
Look for these icons on your desktop:
If you didn't set up your preferences when you completed the installation process, you'll need to complete the set-up the first time you access eSAT. The preferences input screen will appear before you can progress to eSAT.
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We recommend that you use the training mode to practice using eSAT and learn about its features.
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Before you start work using eSAT, set up the auditor and fund details.
Entering auditor details
Set up auditor details for later inclusion of this information in reports. Select Auditors from the menu and enter details of each auditor who will be using eSAT.
These details can be updated at any time, but changing an auditor's details won't update any reports that have already been lodged with us.
Entering fund details
To help manage client records, set up details for each fund that you audit annually. Select Funds from the menu and enter details for each fund. You can add new funds at any time. You can remove a fund only if it is not associated with a job.
You can update these details at any time, but changing a fund's details won't update any ACRs that you have already lodged with us.
eSAT permits you to import a list of clients from a comma separated value (CSV) file. You can create CSV files in Microsoft Excel or an equivalent open source program. The data must be in the first two columns and there must not be any column headings. The first column must contain the name of the fund. The second column must contain the fund's Australian business number (ABN).
Other information
Use the free text field to add details about the fund - for example:
- trustee name
- phone number.
This information is not included in reports you send to us.
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The' save' function is available throughout eSAT. You can save your work as you progress. If you have changed the details for a fund or job and have not saved the details, you will be asked if want to save your changes before exiting.
The auto-save function (set at five minute intervals) can be enabled or disabled at the Preferences screen.
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eSAT is a flexible system and you can choose different navigational paths, except when preparing an ACR. The following steps will take you through a logical sequence to create and lodge an ACR.
Step 1: Select a fund
If you have already added fund details into eSAT, the search function will allow you to locate the fund you wish to work on. Otherwise, add a new fund by going to the Funds menu and adding a fund. To progress the job, you can either:
- select the Next button
- double click on the name of the fund.
From the Jobs screen, select the New job button and select the year of audit.
Step 2: Select the year of audit
If you are undertaking a 2006-07 financial year or prior financial year audit, you can choose to create either a:
- contravention report - prepare and lodge an ACR to report contraventions to us
- audit complete advice - lodge a report to tell us that you have completed an audit of a fund and there are no reportable contraventions.
If you select the year 2008, you'll be taken to CAS questions. You can continue and use the CAS to help you identify contraventions. You can choose to answer all, some or none of these questions.
When your response to a question identifies a contravention, you'll automatically be taken to the Events screen. You can choose to add an event at this time, or close the window and continue working through the questions. Any contraventions identified will be available for selection from the Events screen later.
Go directly to the Contravention report using the left-hand navigation menu, or go directly to the Audit complete advice.
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You can only have one active, in-progress report per year for a fund. This means you cannot create an ACR if you have an active ACA and vice versa. The ACA or ACR options in the menu are disabled where an active report exists.
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Step 3: Adding an event
An event is an action or inaction by trustees that may lead, or has led, to one or more contraventions. You should enter any reportable sections or regulations for an event, together with other relevant information describing the event and any rectification action taken.
We provide information in eSAT to help you use the Events screen.
All mandatory information must be entered before you can add the event to the Contravention report. If you aren't required to report the event, you don't have to complete this information.
Name each event to make it easy to identify when adding associated reportable sections and regulations.
Step 4: Adding a contravention to an event
There are two ways to add identified contraventions to an event.
If you want to …
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You need to …
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Add a contravention to an event identified using the Compliance audit support
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Select the reportable contraventions related to the event by selecting the Add contraventions to event button. Complete the mandatory fields with the required detail for each section or regulation you add.
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Add a manual contravention to an event
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Manually add a contravention that needs to be reported by selecting the Select a manual section. Then choose the relevant section/regulation from the drop-down list and select the Add manual section button.
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You can add each identified contravention to more than one event, but only once to each event.
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Step 5: Preparing and lodging the ACR
The Contravention report menu provides you with wizard style navigation. As you complete each screen, select the Next button. The options listed in the left-hand navigation sub-menu only become enabled after you complete the subsequent screen and validate the information.
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You can preview the completed report before you lodge it.
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After you select the Lodge report button, a message will confirm that you have lodged the ACR successfully.
You'll be asked if you have completed the job. Unless you have more than six events to report or have more details to add to the job, you should change the status to 'completed' when prompted. If you have more than six events, you'll need to complete another ACR.
Step 6: Reviewing the status of the job
To review the status of the job after lodging a report, go to the Jobs screen. The job status will have changed from 'in-progress' to 'completed' if you responded positively to the prompt when you lodged. The report type will show as 'lodged', and the lodgment date will be displayed in the Jobs screen.
We recommend that you regularly back up the repository in the event of a system or computer failure.
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eSAT data is not stored on ATO servers. It is located in the repository at the location specified in 'preferences'.
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You should choose the appropriate storage media to back up your data, based on the size of your fund repository.
As eSAT is available online or on CD, you don't need to back up the software, only your repository. You should also keep a record of the data repository location and any user-specified system settings that aren't the default settings used by the eSAT installation wizard.
eSAT includes 'live' and 'training' modes. The training mode allows you to simulate live scenarios and explore the eSAT features, including the CAS and reference facility. It also allows you to simulate report lodging without transmitting any information to us.
You cannot access the live and training modes at the same time.
To use training mode, select the eSAT training icon on your desktop. When you are in training mode the word 'training' appears on the top and bottom of every screen.
User names, auditor names, fund names and job files used in the training environment aren't used in the live environment, and vice versa.
You can use the following numbers when you are in training mode and need an ABN.
95444111000
21333111000
80555111000
36222111000
25888444000
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50777111000
20999111000
18111222000
74111333000
41111444000
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77333222000
62444222000
47555222000
17777222000
91888222000
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73777333000
58888333000
14555333000
59222333000
40777444000
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You must not use the above numbers for any other purpose.
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Inbuilt files, including information and warning messages, help you understand eSAT features. To access the help files, select Help from the top menu or press your keyboard's F1 key.
There is also contextual help to provide you guidance for each of the CAS questions. To access this help, select the information icon next to the question.
The reference facility provides you with guidance such as case studies and links to legislation to help you make decisions when undertaking a compliance audit.
General
Can you work offline?
Yes. eSAT needs internet connection when you're lodging reports.
What happens if you use an old version of eSAT?
If you use an old version of eSAT, you won't be able to lodge reports or open client files saved using a new version. In both cases you will have to update your software. You can check for updates on the Welcome screen.
Are you running the latest version of eSAT?
To find out, select Check for updates on the Welcome screen. eSAT will tell you if you are running the latest version or if updates are available.
What will happen to your jobs in progress if you update eSAT?
The jobs will still be available after you update your software. You will be able to continue working on them.
What is 'Audit complete advice'?
When you lodge an 'Audit complete advice' it tells us that you have completed an audit of a fund for a particular financial year and that you have reported no contraventions. An 'Audit complete advice' gives us valuable intelligence and helps us to work out the compliance history for a fund.
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An 'Audit complete advice' is provided on a voluntary basis by an approved auditor. It may help us perform our function as the regulator of SMSFs.
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What are job notes used for?
'Job notes' allows you to make notes about a particular job and update them as you work through it. Notes aren't sent to us.
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You can only create job notes once you are in a job for a particular fund for a particular financial year. You can access existing job notes from the 'jobs' screen by selecting the note. If you make job notes for a fund in a particular year, you won't be able to access those notes when you are working on a job for the same fund in a different year.
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How do you revise an ACR?
You can revise a previously lodged ACR using eSAT - providing that you lodged it via eSAT and it shows as 'lodged' on the Jobs screen. To revise an ACR, enter the Jobs screen and check that the Job status is set to 'in-progress'. If it is set to 'completed', select Change status. The status must be set to 'in-progress' for you to review the ACR.
Select the Lodged report you wish to revise and select Revise. You'll be taken to the Contravention report screen where details of the original report are replicated. You can now revise the report.
Can you lodge a report using eSAT training mode?
No. The training version of eSAT allows you to explore eSAT functionality without disturbing your real work or transmitting information to us. For example, if you use the 'lodge' function in training mode, a message will confirm that the information has not been sent to us.
How secure is the eSAT lodgment process?
eSAT transmits data with secure sockets layer (SSL) encryption in the same way that online purchases and other secure transactions are conducted on the internet.
Before submitting any details online, you should ensure your computer has the latest:
- operating system updates
- web browsing updates
- security updates.
Vendors regularly release updates to their software available free from their websites.
How secure is information in eSAT?
Responsibility for the security of information stored in eSAT on your system rests with you or your system administrator.
The eSAT system allows you to password protect any job you have started.
All eSAT data is stored on the user's system, not ATO systems. As such, regular backups are recommended.
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We hold no responsibility for the safety of information stored on your system. We cannot help recover information lost as result of missing or forgotten passwords.
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How do you password protect a job?
To password project a job you must be in the job. Select File from the main menu and select Job Password. The job password dialog box will open. Enter the password you wish to use in the New password field and retype it in the Confirm password field.
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When you choose a password, it is important to select one that you can remember. You can only remove or reset a password if you first enter the original password.
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What if you forget your password?
If you forget the password you set for a job, you cannot change the password or reset it. However, eSAT will allow you to highlight the job on the Jobs screen and delete it.
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When you delete the job, all the information relating to that job will be lost. You'll need to recreate the deleted file in a new job.
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What user name should you choose?
When you install eSAT it will ask you to provide your preferences for using the software. You need to input a user name unique to the computer you are installing eSAT on.
The user name will appear on another user's screen when they attempt to access a job that you are currently working on. This applies where eSAT has been installed on a network drive and there are other users accessing the software.
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eSAT is not designed for use by multiple users accessing a single installation on a server. This means you must install the software on each user's computer. Multiple users can access a shared data repository, such as fund information on a server.
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Can you use eSAT for a fund that does not have an ABN?
You cannot use eSAT for a fund that doesn't have an ABN. If you are required to lodge a report for a fund without an ABN, you will need to use the paper form.
Can you load all your SMSF clients at once?
Yes. eSAT needs the ABN and name of each fund. You can put the details of all your SMSF clients into a CSV file and then import the file from within eSAT. Help for this functionality is contained within the eSAT help files.
Access the Funds screen and select the Administration menu. Select Import/Export Funds. A new screen will appear with options located at the bottom. Select Import Funds to open the Select the location of the file you want to import dialog box. Use the dialog box to locate the CSV file and select Import once you have highlighted the file. The Funds screen will now include the list of funds contained in the CSV file.
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It's your responsibility to ensure the accuracy of information you file in eSAT. You should check any fund details that you bulk load into eSAT.
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Do you have to use the CAS?
eSAT doesn't require you to use the CAS. You can decide to complete all, some or none of the questions in the CAS screens.
Why can't you use CAS for the 2006-07 and earlier financial years?
We selected the financial year ending 30 June 2008 as the start period for the CAS. We based this on the timing of eSAT's delivery and the auditors' work programs to provide the best outcome in the timeframe.
How do you know what questions you have answered in the CAS?
The Compliance audit review (CAR) screen details the questions you answered in the CAS, the completeness of the topics covered, and indicates where you identified contraventions.
Why do '?' appear when I use 'copy-and-paste'?
When you use copy-and-paste to insert text from an external document into eSAT fields, you may occasionally see some of the pasted text being replaced by a question mark ('?'). This occurs when the pasted text contains characters not supported by eSAT (version 1.3.0). Version 2.0.0 and later versions of eSAT support more characters and replace characters with '?' only in highly unusual circumstances. If this occurs, you should consider rewording the pasted text.
Do you have to report every contravention you identify using CAS?
No. The CAS helps you only to identify contraventions. Select 'Do I have to report?' from the left navigation menu for more information on which contraventions you need to report and when you need to report them.
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The Reported events screen under Contravention report allows you to work out the events you wish to report to us.
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Why can't you delete an event from the Events screen?
You can delete an event from the Events screen after you have deleted all contraventions from the event. If you have added a contravention from the Identified contraventions component on the left of screen, you'll need to remove the text located under the contravention in the Associated contraventions component. Once you have removed the text, select Delete.
The Delete event button will be enabled once you have deleted all the contraventions from an event. Select Delete and the event will be removed from the Events screen.
Do you need to lodge an ACR?
If you have identified contraventions during your audit, you'll need to check 'Do I have to report? The mandatory reporting requirements provide guidance and specify when you must report to us.
Even if it does not appear mandatory to lodge contraventions you identify, you can still report if, in your professional judgment, you see fit to do so.
If you haven't identified any reportable contraventions, you may voluntarily lodge an Audit complete advice to tell us that you have completed an audit on a fund.
How do you lodge an ACR with more than six events?
The system allows you to attach six events to an ACR. You can create only one report at a time. When you have lodged the first report, the system will ask if you want to set the Job status to complete. Select No and return to the Jobs screen. The repository will display a Lodged report under the Report type column.
Select the row in the repository that contains the year of the audit - for example, 2008 - and select Next. Select Contravention report from the left-hand navigation menu and complete a new report. In the Reported events screen, check the boxes next to the events you did not report in the first report. Complete the rest of the screens and lodge the new report.
The Jobs screen will now show a second lodged report by displaying Lodged report under the Report type column.
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To view lodged reports from the Jobs screen, double click on the report you have lodged and the entire report will be displayed as a PDF document.
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How do you know if you have successfully lodged a contravention report or audit complete advice?
You'll receive a message after you select Lodge report in the Declaration screen under Contravention report or Audit complete advice. The message will tell you whether your lodgment was successful or unsuccessful. You will not receive a receipt number.
After you lodge successfully, eSAT displays the lodgment date. This is sufficient proof of lodgment as it is system generated. eSAT holds a copy of the lodged report for you to view or print.
When you uninstall, the process doesn't remove data you've created using eSAT. To delete the repository, you'll need to open the directory you specified in preferences when you installed eSAT and manually delete the files.
Windows
You can uninstall eSAT on Windows using either:
- the uninstaller
- Windows add/remove facility.
You can uninstall eSAT using the uninstall file in the eSAT program destination directory as follows:
- Select the eSAT uninstall file located in the eSAT program destination directory.
- Select Next to continue the uninstall process or Cancel to stop the process.
- A message will be displayed confirming the uninstall process was successful.
- Select the Finish button to complete the uninstall process.
Mac
You can uninstall eSAT using the uninstall file in the eSAT program destination directory as follows:
- Select the eSAT uninstall file located in the eSAT program destination directory.
- Select Next to continue the uninstall process or Cancel to stop the uninstall process.
- A message will be displayed confirming the uninstall process was successful.
- Select the Finish button to complete the uninstall process.
Linux
You can uninstall eSAT using the Uninstall file in the eSAT program destination directory as follows:
- Double click on the uninstall file to start the wizard.
- Select Run to continue with the uninstalling process or Cancel to stop the process.
- Select Next to continue the uninstall process.
- A message will be displayed confirming the uninstall process was successful.
- Select the Finish button to complete the uninstall process.
We are committed to providing products that support you. Your feedback will help us to improve eSAT and how we support it. We invite your feedback on:
- information we provide about eSAT on our website
- how eSAT operates
- how we might enhance eSAT in the future.
Send your feedback to eSATSupport@ato.gov.au
As our main purpose is to collect feedback, we will not respond to emails sent to this address.
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When sending feedback, be sure not to include any fund details.
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For more information about using eSAT, refer to Electronic superannuation audit tool (eSAT) user guide.
For general eSAT enquiries and support for Linux, phone us on 13 10 20 between 8.00am and 6.00pm, Monday to Friday.
For eSAT software enquires, phone the IT technical help desk on 1300 139 373 between 7.00am and midnight, Monday to Friday.
Refer to SMSF auditors - home.
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:
- TTY users, phone 13 36 77 and ask for the ATO number you need
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
- internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.
Last Modified: Monday, 2 July 2012
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