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  • Appendix 2: Quotes from large accounting firms

    Different users to register/lodge and pay GST

    “We would do register and reporting. The payment is done by clients: We don’t provide a cash handling service.”
    “We sometimes pay but we just usually register and report. They [the clients] generally pay”
    ”Under the simplified system many non-resident clients they probably wouldn’t use us if they could pay without having an Australian account.”
    ”We have one AUSkey. You have one login you type in the ABN and that goes straight into the clients details and then you lodge their return”

    Number of users who will be accessing the system on behalf of the non-resident client(s)

    “So in the whole of Australia they’d be 20 team members who’d be accessing the system from time to time. More than one might be accessing it on behalf of any non-resident business”
    “I am a manager who accesses the system. I have six employees that access the system”

    Using only one/existing credential for all Government dealings

    “So If this was to happen today then ‘yes’ we could still use the AUSkey. It would be easier for us wouldn’t it? Rather than having to set up a new system and things like that.”

    Using a (personal) mobile device to do business

    “Staff would not do this on their personal phone nor be allowed to. Managers may use their work issued iPhone for reading emails and so on. - We have quite strong risk management procedures, so nothing can ever be lodged without it going through our review processes which include an approval by the client.”
    “You are allowed to, but it’s like very strict. Particularly on your personal devices. It’s more [something you would do] like in those exceptional circumstances”

    About when the Simplified GST system needs to be available

    “I think it’s a good idea to register from 1st April we wouldn’t want to leave it too late. As soon as possible would be good as we’d have to have it up and ready before we needed to lodge. If this system goes live in July next year we’d need to have it set up at least a month or so before to be able to access it.

    The level at which the digital ID needs to be

    “Definitely corporate – one for the business for all our staff and all clients we act on behalf of.”
    “If the client wanted to, they should have that option (able to access their account via their own digital ID.”

    Securing the digital ID with a password

    “If I access voice print then the sound disruption and noise cancellation can be an issue. This and fingerprint may be hard to pass on or share.”

    Preferred payment method

    “Most (99% of clients) do electronic payments by SWIFT. I couldn’t say if they would use credit cards or PayPal.”

    About overpayments, refunds and offsets

    “If they overpaid most people will want the flexibility of a refund. Most non-resident clients if using swift won’t have an Australian bank account to pay the refund into”.

    To find out more information

    “I would search the internet as the first point of call. So you would always look at the exposure draft and the explanatory memorandum.”

    Learning more about their new obligations

    “Then we have catch ups with those that are in discussions with Treasury and get their views on how it’s going to work and what are the implications for our clients.”

    Validation to log into Simplified GST

    “Proof of identity checks are important is important to validate that it is a person and not a hack. It needs to be validated that it is a business and to validate that it is a non-resident business that is accessing the Simplified GST system.”

    Manage business details through Simplified GST

    “[You] should be able to edit anything that requires change such as contact details, of FIA, PAYG, ABN financial institution, GST registration ABN etc.”
      Last modified: 03 May 2018QC 55175