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  • ELS guide 2018


    This guide is a resource for all tax professionals.

    Use the guide to supplement, not replace, the supporting documentation provided with your software. Some ELS features we describe will be implemented differently or unavailable in some software packages.

    Forms, reports and services are being progressively moved to the new practitioner lodgment service (PLS) and will be decommissioned for use in ELS. PLS uses Standard Business Reporting (SBR) to lodge and interact with us, so your software must be SBR-enabled before you can use the service. Contact your software provider for more information.

    What's new?

    We maintain a catalogue of changes for each edition of the current year's ELS guide. The latest edition is listed below.

    New content

    Summary of new content

    No new content for 2018 - specifications remain as per 2017.

    Updated or deleted content

    Summary of updated or deleted content

    1. Consolidated corporate groups members joining/leaving the group (form EX) unable to be lodged via ELS 1 October 2018 - deleted
    2. Closely held trust reporting (form TD) unable to be lodged via ELS 1 October 2018 - deleted
    3. Client update form can only be used to manage the delivery of activity statements via ELS from 1 October 2018

    The ELS specifications – The information in this guide meets the specifications used by your software developer to deliver the 2017 upgrade.

    Guide overview

    General information

    This section provides a basic overview of the ELS including its key principles and basic operations.

    ELS returns and related schedules

    This section lists the forms you can lodge through the ELS, including the required business rules if appropriate. This chapter defines some forms that may not be supported by your software at this time. You should consult your software developer to find out whether they plan to cater for any of these missing forms.

    Correcting return form errors

    This section describes form lodgment through the ELS and how to manage errors that may occur with lodgment

    Reports for your business systems

    Describes the reports we can give you that are derived from our business systems.

    Appendix A lists and explains all the errors that the ELS might find on a tax return.

    Appendix B is an index of tags and data items found on tax returns.

    Appendices C–M contain valid codes for specific data items.

    Appendix N contains preferred paper formats with tags.

    Returns rejected by the ELS

    If the ELS rejects any of your returns, the validation report will tell you why.

    Additionally, appendix A gives a more detailed explanation of why errors have occurred.

    Appendixes C–J provide lists of valid codes for certain data items used in preparing returns.

    Reports available through the ELS

    You can request various reports through the ELS. For more information about reports that can be requested and how to request them, see reports for your business systems.

      Last modified: 28 Feb 2019QC 41177