Your client lists should be kept up to date as we base your overall lodgment performance on the clients appearing on it.
The electronic lodgment service (ELS) can be used to:
- add and delete clients
- advise that a client has no obligations to lodge tax returns for specific years or from a specific year
- obtain reports and client lists.
Adding and deleting clients
After you add a client and before you delete a client from your client list, you should check other information that may need to be added, removed or updated.
From the Tax Agent Portal Client details screen you can review and update the:
- business address
- email address
- contact details and phone number.
You can use the ELS client update (CU) transaction to advise us when you are adding or deleting clients for both income tax and activity statement purposes.
The CU transaction also allows you to:
- update an address for service of income tax and activity statement purposes
- request to receive an activity statement for a client via the ELS
- request to cease receiving activity statements for a client via the ELS
- advise us that a taxpayer is deceased
- advise us of a return not necessary (RNN) for a specific year or further returns not necessary (FRNN) for all future years.
Completing a CU transaction
Multiple options may be selected on a single CU transaction. However, the following rules must be followed.
Adding or deleting clients
- The name of a client must be included in all cases.
- The gender and date of birth must be included for all individual clients.
- Adding and deleting a client can't be selected together.
- Change of address and deletion of a client can't be selected together.
- The tax file number (TFN) must be included for income tax purposes or when both income tax and activity statement are selected.
- The TFN is optional where 'only for activity statement purposes' is selected – you must include either the TFN or the Australian business number (ABN), but not both.
Return not necessary / further return not necessary
- FRNN and RNN can't be selected together.
- 'Request to receive activity statements via ELS' and 'request to cease receiving activity statements via ELS' can't be selected together.
- The 'reason' field is free text and must be completed whenever the FRNN or RNN option has been selected.
Accessing reports and client lists
The following reports, including client lists and due lodgment reports, are available through the ELS.
- Income tax client list (CL) – a solicited report that provides details of income tax clients attached to your registered agent number.
- Income tax client stats (CS) – a solicited report that provides you with a summary of your current lodgment status (current year lodgments only).
- Activity statement client list (AS) – a solicited report that provides details of activity statement clients attached to your registered agent number.
- Activity statement summary report (OM) – an unsolicited report that provides a list of all activity statements issued to clients (via paper or the ELS) in the monthly activity statement generation. The list includes the pre-printed information contained in the activity statements.
- Activity statement lodgment report (OL) – an unsolicited report which provides the lodgment status of the client's activity statements for the previous six months.
- Due lodgment report (DL) – an unsolicited report that is a specific 'not lodged' client list for designated program end dates and will be generated via the ELS approximately six weeks before the upcoming end date.
- Electronic funds transfer (EFT) reconciliation statement (RS) – an unsolicited report which provides details of EFT refunds expected to be deposited into your trust account to assist with reconciling it.
ELS reports are requested using the Report request form (RR form). You only need to request the following unsolicited reports once:
- an activity statement summary report (OM)
- an activity statement lodgment report (OL)
- a due lodgment report (DL)
- an electronic funds transfer (EFT) reconciliation statement (RS).
For example, after initially requesting the due lodgment report, you will receive this report approximately six weeks before each lodgment program due date. Solicited reports need to be requested each time.
Many ELS software products allow you to sort the ELS reports/lists in a variety of ways. Alternately, the ELS client lists can be downloaded into a spreadsheet program allowing you to sort them in a similar way to the Tax Agent Portal reports.
Your client lists should be kept up to date as we base your overall lodgment performance on the clients appearing on it. You can add and delete clients using a client update (CU) form for both income tax and activity statement clients. We recommend you request a client list before major lodgment dates, by using the Report request form. When deleting clients, ensure you provide a last known address, otherwise you may continue to receive mail for that client. Income tax clients who do not have to lodge a tax return for the current year are encouraged to advise us before the lodgment due date.