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  • Accounts and payments

    Instructions for specific functions under the Accounts and payments menu.

    Find out about:

    Accounts summary

    With this function you can:

    • display a full account list for a client
    • download transactions
    • pay the outstanding accounts
    • filter accounts by account type (including an option to show closed accounts).

    To view accounts summary:

    • select a client
    • select Accounts and payments then Accounts summary
    • a full list of all account details will show, including            
      • account name – select to view the transactions for the account
      • payment reference number – for accounts that can receive payments
      • overdue – if blank the account has no overdue amount, is closed or insolvent
      • balance – may include amounts that are not due yet
      • payment options or voluntary repayment link – select to go to payment options
      • payment plan – will display if there is a payment plan for income tax, activity statement, SG director penalty, super guarantee employer and fringe benefit tax accounts
       
    • select Filter to filter by Account type – for Account type groups that have more than five accounts use the drop-down menu to view all accounts
    • select Print friendly version to print or save the account summary
    • to view closed accounts select Show closed accounts at the top left-hand corner. This option will only display if there are closed accounts.

    To view account transactions:

    • at accounts summary select Account name then Filter to filter and sort transactions by            
      • Date range – From/To
      • Processed date – the date we have finalised processing and update the account
      • Effective date – the date a refund is sent or for a debt, when the payment is due
      • Newest date or Oldest date - the order of the transactions
       
    • select Download. A new window will open with the results in a CSV or HTML format – you can print or save a copy
    • select Payment options to make a payment or Payment plan view to view or make a payment plan.

    Tax accounts

    You can view all tax accounts for your client.

    To view your client's transactional history, amounts owing and the account balance:

    • select a client
    • select Accounts and payments then Tax accounts
    • select Tax type summary link to view a summary
    • select Print friendly version to print or save the tax accounts
    • select an account to view transactions, then select            
      • Download to print or save in HTML or CSV
      • Filter to sort specific transactions by Choose date, Income tax year, Processed or Effective dates and date range
      • Payment plan to view or make a payment plan
      • GIC calculator
       
    • select how many results to show using the drop-down menu.

    Your client may have more than one account related to activity statements. Each account will have a three-digit account sequence number, for example, 001, 003, 010. These sequence numbers are viewable in Tax accounts. They may be referred to as client activity centre (CAC), Integrated Client Account (ICA), a Branch or Activity statement account.

    Excise and resource rent tax accounts

    Accounts are displayed in the following account type order:

    • Excise duty
    • Excise grants – with GIC
    • Excise equivalent goods
    • Petroleum resource rent tax (PRRT)
    • Mineral resource rent tax (MRRT).

    Note: If the same account type exists, they will be grouped under their account type description. If there are more than five accounts within a group use the drop-down menu to view the full list.

    To view a client's account details:

    • select a client
    • select Accounts and payments then Excise and resource rent tax accounts to display              
      • Account description
      • Overdue amount
      • Not yet due
      • Balance
       
    • select an account to view a list of transactions. Select Filter to sort by Processed date or Effective date and the date range
    • select Print friendly version to print or save in HTML or CSV.

    Loan accounts

    You can view the loan accounts and balances for:

    • Higher Education Loan Program (HELP)
    • VET Student Loan (VSL)
    • Student Financial Supplement Scheme (SFSS)
    • Trade Support Loan (TSL)
    • Student Start-up Loan (SSL)
    • ABSTUDY Student Start-up Loan (ABSTUDY SSL).

    Note: Loan information is transferred to us from other government agencies. There may be a delay between when your clients acquire the loan and what is shown in the system.

    To view a client's loan details:

    • select a client
    • select Accounts and payments then Loan accounts to display              
      • Account description
      • Balance
      • Voluntary repayment
      • Print friendly version
       
    • select an account to view a list of transactions. Select Filter to sort by Processed date or Effective date and the date range
    • select Print friendly version to print or save in HTML or CSV.

    Note: HELP account transactions will only be available from 1 July 2014 onwards. VSL accounts will be available from 1 July 2019 onwards.

    Super guarantee accounts

    To view a client's super guarantee account details:

    • select a client
    • select Accounts and payments then Super guarantee accounts to display            
      • Account name – select to view an account
      • Overdue amount
      • Not yet due
      • Balance
      • Payment plan – to view an existing payment plan.
       
    • select an Account name to view a list of transactions. You can            
      • select the Payment plan link if there is an existing payment plan
      • Filter to sort by Processed date or Effective date and the date range
       
    • select Print friendly version to print or save in HTML or CSV.

    Note: When an account is in debt, a link to the general interest charge (GIC) calculator will be available.

    Super fund administration accounts

    The following accounts are available for your super fund clients:

    • Superannuation
    • Unique superannuation identifier (USI)
    • Unclaimed superannuation money.

    To view a client's super fund details:

    • select a client
    • select Accounts and payments then Super administration accounts to display              
      • Role name
      • Balance
      • Download
      • Account type – use the drop-down menu
      • Payment plan – link to an existing payment plan
       
    • select role name to view a list of transactions, then              
      • select the Payment plan link if there is an existing payment plan.
      • Filter to sort by Processed date or Effective date and the date range
       
    • select Print friendly version to print or save in HTML or CSV.

    Note: The date range filters are limited to returning a maximum of 10,000 transactions.

    Overpaid super accounts

    Overpaid superannuation accounts are only applicable to individual or sole trader clients.

    You can view overpaid super accounts in the following order:

    • low income superannuation contribution (LISC) individual recovery
    • super co-contribution individual recovery.

    To view a client's overpaid super account details:

    • select a client
    • select Accounts and payments then Overpaid super accounts to display            
      • Account name
      • Overdue amount
      • Not yet due
      • Balance
      • Payment plan link
       
    • select an Account name to view a list of transactions. You can            
      • select the Payment plan link if there is an existing payment plan
      • Filter to sort by Processed date or Effective date and the date range
       
    • select Print friendly version to print or save in HTML or CSV.

    Transfer request

    To request that payments be transferred from one account to another account held by a client:

    • select a client
    • select Accounts and payments, then Transfer request
    • complete the mandatory fields
    • select Next to review the details entered
    • select the Declaration then Submit
    • select Print friendly version to print or save a copy
    • you can view the request in the sent items in Practice mail.

    Refund request

    You can use this function to request a refund for an account with a credit balance, if:

    • the account balance is greater than 50 cents
    • the request is greater than 50 cents
    • the client doesn't have overdue activity statements
    • financial institution details are present and correct.

    To request a refund:

    • select a client
    • select Accounts and payments then Refund request
    • complete the mandatory fields
    • select Next to review the details entered
    • select the declaration then Submit
    • select Print friendly version to print or save a copy
    • you can view the request in the sent items in Practice mail.

    Payment plans

    You can view, make and adjust payment plans for your client for the following accounts:

    • Income tax
    • Activity statement
    • Super guarantee director penalty accounts
    • Super guarantee employer
    • Fringe benefits tax.

    Help with paying has detailed information on how to make and manage payment plans, including when a payment plan may default. If you are new to payment plans, we recommend you read this information.

    You can only make and adjust a payment plan if your client:

    • has an existing debit amount under $100,000 (total balance or overdue amounts)
    • has no payment plan for that debt
    • hasn't defaulted on a payment plan for the relevant account more than twice in the past two years.

    Make a payment plan

    • select a client
    • select Accounts and payments, select Payment plans, then select Add to make a new plan.

    Note: You cannot add a payment plan if one already exists for that debt.

    • At the Make a payment plan screen            
      • Select account – only the accounts for which you can make an online payment plan will be displayed
      • Select amount – a payment plan can be made for either the full account balance or the overdue amount. If the overdue amount of the account is selected, the remaining balance needs to be paid by the due date
      • Select payment method – direct debit is available
      • Select payment frequency – Lump sum, Weekly, Fortnightly or Monthly
      • Payment date – the date must be within seven days of the payment plan being established (excluding weekends and public holidays) and must be on a business day
      • How much will your upfront payment be? – an upfront payment is required. Your client can nominate the amount of the upfront payment. There is a minimum payment requirement which varies between 10% and 20% of the total amount of the payment plan depending on your client’s circumstances. This minimum amount will display automatically
      • Reminder preferences – for tax agents, select if you or your client wants to be notified when a payment is due. Select SMS or email and enter the details of where the notification will go, then select Save.
      • How much will your instalments be? – enter the instalment amount
      • select Calculate payment plan
      • select Next.
       
    • Payment plan details are displayed for review. Adjustments can be made before proceeding.
    • Select the Declaration then Submit.
    • You will receive confirmation that your client’s payment plan has been successfully created.
    • Select Print friendly version to print or save a copy of the schedule, payment method and payment reference numbers.

    For most tax and super accounts, the payment plan will automatically finalise when the balance of an account is paid. For activity statement accounts, the payment plan may continue to display as active even if the balance is paid in full, unless one of the following occurs:

    • we cancel the payment plan
    • the final instalment date of the payment plan is reached
    • a new debt goes onto the account, making the balance above the expected payment plan balance. This will default the payment plan.

    Note: Your client's Tax account screen will also have a link to make a payment plan where applicable.

    View a payment plan

    To view the instalment schedule for existing payment plans:

    • select a client
    • select either            
      • Accounts and payments then Payment plans
      • at the Client summary For action tab, select Payment plan next to the account
       
    • the following information will display              
      • Account
      • Amount
      • Payment method
      • Payment frequency
      • Plan total.
       

    You can also view the payment due dates and status of payment for previous instalments.

    Note: It can take up to 14 days for the payment status to update.

    Adjust or cancel a payment plan

    • select a client
    • select Accounts and payments
    • select Payment plans
    • select either
      • Cancel payment plan
      • Modify instalment schedule.
       

    Card payment

    Make a credit or debit card payment

    To make online credit and debit card payments for a client (including a one-off payment):

    • select a client
    • select Accounts and payments then Card payment
    • at Account details select the accounts to pay in a single card transaction. You can:
      • select more than one account and make payments from $10 to $20,000,000
      • accept the pre-populated amount (balance of account), or
      • enter the amount you want to pay
       
    • at Card details complete the mandatory fields or use the existing stored card details
    • select Next
    • review the details then select Submit
    • select Print friendly version to print or save a copy.

    A card payment fee applies to all card payments and the amount will be displayed on the Payment confirmation page

    Note: Additional payments or payment in full can be made at any time. The option to pay by credit or debit card is only available for accounts displayed. For all other payment options, see How to pay.

    Add debit or credit card details

    • select a client
    • select Accounts and payments then Card payment
    • select Manage credit/debit card details (You can view any stored cards and add additional cards if there are less than three cards stored)
    • select Add and complete the mandatory fields (This option will not be displayed if there are already three stored cards)
    • select: "I have authorisation from my client to manage their credit/debit cards to make payments on their behalf"
    • select Save.

    Update debit or credit card details

    Note: You can only update the cardholder name and card expiry details.

    • select a client
    • select Accounts and payments then Card payment
    • open the card you want to update using the expandable menu on the right
    • update the card details (name and/or expiry)
    • select: "I have authorisation from my client to manage their credit/debit cards to make payments on their behalf"
    • select Save.

    Delete debit or credit card details

    • select a client
    • select Accounts and payments then Card payment
    • open the card you want to delete using the expandable menu on the right
    • select Delete to delete a card.
    • Confirm deletion.

    Lodgments

    The Lodgments menu has details of various obligations including the status and history. Use this menu to view pre-fill and pre-generated reports, including income statements. You can lodge various reports and non-lodgment advices.

    Find out about:

    Activity statements

    You can view your client's activity statement history and lodge any due or overdue activity statements.

    The Client summary – for action screen also provides a high-level activity statement overview and status of due and overdue lodgments.

    See also:

    View activity statements

    To view activity statements:

    • select a client
    • select Lodgments then Activity statements
    • For action will display – select History to            
      • view the type of form, lodgment status, received date and outcome for the for the last four years
      • filter by date – enter the From and To date for your search, then select Filter to view activity statements lodged more than two years ago
      • update details – select Revise then Edit to make revisions to the activity statement
      • print copies – select Activity statement then Print friendly version  
       
    • to exit the revision without saving, select Cancel.

    Types of activity statements

    The following activity statements are available in Online services for agents:

    • Business activity statement (BAS)
    • Instalment activity statement (IAS)
    • Annual goods and services tax (GST) return
    • Quarterly GST instalment notice
    • Annual income tax instalment notice
    • Consolidated activity statement.

    The following activity statements are not available in Online services for agents:

    • annual GST information report
    • 2001 annual GST return.

    Lodge an activity statement

    You can save an activity statement that you have in progress and return to it by selecting Save and exit.

    To return to the activity statement before lodgment, select Lodge to go to the saved activity statement.

    Note: If your client has several activity statements overdue, ensure the first activity statement for the financial year is lodged before lodging subsequent activity statements.

    To lodge an activity statement:

    • select a client
    • select Lodgments then Activity statements
    • at For action
    • select the relevant account from the drop-down menu to view            
      • type of form
      • lodgment status and due date
      • document ID number
       
    • select Lodge next to the relevant activity statement
    • select Edit to complete each section of the activity statement for each tax registration listed
    • complete mandatory fields, then select Save and continue
    • select the declaration then Lodge.

    Revise an activity statement

    To revise an activity statement:

    • select a client
    • select Lodgments then Activity statements
    • select History
    • select Revise at the relevant activity statement
    • select Edit to complete each section of the activity statement for each tax registration listed
    • complete mandatory fields, then select Save and continue
    • select the declaration then Lodge.

    Income tax

    You can view details of your client's income tax history and the progress of their tax return.

    The status and outcome of the return is updated in real-time.

    You can view:

    • tax returns due dates
    • progress of tax returns received by us
    • details of previously processed income tax returns
    • copies of each years notice of assessment.

    To view:

    • select a client
    • select Lodgments then Income tax
    • at Not lodged, due and overdue lodgments will display with the due date or 'No tax returns are due at this time'
    • select History to view the following details            
      • tax returns from 2009–10 onwards. Information from 2004–05 will also appear if the returns were lodged after 01/01/2010
      • assessment type
      • status – will show the progress of the return outcome
      • view details
       
    • notice of assessment for individuals.

    Note: If a tax return is lodged early, before the end of the relevant financial year, it will not display in the history until after 30 June.

    Taxable payments annual report

    You can view a list of lodged reports as well as lodge and amend your client's Taxable payments annual report (TPAR).

    Note: When lodging a report, you can't save and continue, if you need to leave the report you can submit what has been recorded at any time.

    View or amend

    To view or amend:

    • select a client
    • select Lodgment then Taxable payments annual report
    • reports will be listed by financial year
    • select History
    • reports from 2012–13 onwards will be listed with the assessment, lodgment date and receipt id, you cannot view the details of the lodged report
    • select Lodge/Amend if an amendment or new report needs to be made.

    Note: If you need details in the lodged report and don't have a saved copy, phone us with the receipt ID to request a copy.

    Lodge – TPAR

    To lodge:

    • select a client
    • select Lodgment then Taxable payments annual report
    • at Not lodged
    • select Lodge next to the relevant report
    • select the year
    • select Account if there is more than one account use the drop-down menu
    • at Contact details, enter the relevant contact, you or the payer, if we have any questions – you will need to enter the payers trading name, but if you are the contact you can enter your contact details
    • select Add
    • select Payee type Sole trader or Business
    • type their ABN this will provide the payee legal name and ABN
    • type the Business name as it appears on the payee's invoice – it may differ to the payee's legal name
    • type phone number, email and address
    • at Bank details type BSB and account number
    • at Payments, type Total GST, Gross Amount paid
    • at Is this a grant payment select yes or no – if yes, type the name of the grant payment
    • select Save – the payee details will display and you can edit or delete before you submit, you can then continue to enter the next payee, up to a maximum of 20 payees
    • select edit or delete if you need to update or remove a payee's details before you lodge
    • select Print friendly version to print or save a copy for your records, before you submit
    • when you have completed adding payees select the declaration then Submit.

    To submit a TPAR non-lodgment advice

    To submit:

    • select a client
    • select Lodgment then Taxable payments annual report
    • at Not lodged select 'If you don't need to lodge for a listed financial year, submit a non-lodgment advice' link
    • select the year, or multiple years, or select 'Do not need to lodge future taxable payments annual report'
    • complete mandatory fields
    • select the declaration then Submit.

    Non-lodgment advice

    Non-lodgment advice is used to notify us that a return is not necessary or further returns are not necessary. It is only available when your client is not required to lodge a particular tax return or are not required to lodge any future tax returns.

    This function will:

    • display eligible financial years for non-lodgment advice
    • automatically process the non-lodgment advice
    • provide real time validation.

    If your client is not eligible for non-lodgment advice, details will be available about what lodgment is required.

    To submit a non-lodgment advice from the client or the agent home page:

    • select a client
    • select Income tax then Not lodged
    • select A return is not necessary.

    To complete the non-lodgment advice, you must either:

    • select the relevant eligible financial years
    • select All if all years are eligible.

    If your client is no longer required to lodge you can submit Further returns not necessary (FRNN):

    • for the current year select Client has no obligation to lodge future income tax returns
    • previous years will require either a non-lodgment advice or lodgment
    • select the Declaration then Submit
    • the receipt will display
    • select Print friendly version to print or save a copy.

    Client reports

    You can view and download the following client reports:

    • Pre-filling reports – provides income and expense related information reported to us by various organisations. You can access reports for the last 10 years.
    • Pre-generated reports – provides historical and current information reports for your client, including            
      • Client account running balance
      • Year to date interest summary
      • Year to date revenue product summary
      • Family trust elections (FTE) and interposed entity elections (IEE) (tax agents)
      • PAYG instalments
      • STP – View income statements (tax agents)
      • Shares and units records (tax agents).
       

    Note: Reports can also be accessed from Reports and forms.

    To view:

    • select a client
    • select Lodgments then Client reports
    • at Pre-filled report select the relevant year or scroll to Pre-generated reports and select the relevant report.

    Reports can be viewed in your browser and downloaded in HTML, XML or CSV. You can download multiple reports at once by opening Multiple windows and tabs.

    See also:

    Client forms

    To view forms relevant to your client:

    Certificate of coverage request form

    To add:

    • select Certificate of coverage request form
    • at Not lodged select New
    • complete Employer information mandatory fields including adding employee information 
    • at Employee list select Add. You can select Update at Employee details to change details of the employees listed
    • select the Declaration and Submit.

    To edit:

    • select Certificate of coverage request form
    • at History select Edit
    • at Employer information – previous request, update the required information
    • select the Declaration and Submit.

    Note: Only certificates with a status of approved or saved can be edited. You can only view or edit one employee at a time.

    Employee share scheme (ESS) annual report

    To lodge:

    • select the Employee share scheme (ESS) annual report
    • select Lodge then the year required
    • complete the mandatory fields              
      • at Employees select Add. Select the Update next to Employees to change details of the employees listed
      • Share scheme details will need to be added for each employee. You can add details for multiple share schemes at once
      • select Save and continue  
       
    • select the Declaration and Lodge. To lodge or complete the form later, select Save and exit. The report must be resumed within 14 days, otherwise the information will need to be re-entered.

    To complete a saved draft, select Resume for the relevant client's report and complete the mandatory fields

    • select Add at Employees and complete or update details
    • select the Declaration then Lodge.

    General purpose financial statement

    To lodge:

    • select Add
    • complete mandatory fields
    • select the Declaration then Submit.

    Early stage innovation company report

    To lodge:

    • select Add then the year required
    • complete all mandatory fields. Do not copy and paste information into this report as it can create an error            
      • to add the investors to the report select Add then the Entity type, complete details then select Save and continue
      • to add further investors at Investors select Add and complete the details
       
    • select the Declaration then the relevant action, select            
      • Submit to lodge
      • Save and exit to save and complete later
      • Cancel
      • Print friendly version to print or save as a PDF before submitting.
       

    Overseas travel notification

    This form is only available for individual clients with a HELP or TSL debt.

    Before you complete this notification for your client, ensure their name, date of birth, email address and phone number are correct.

    To lodge:

    • select Overseas travel notification
    • select Add
    • select the Passport type – either Australian passport, Foreign passport or Both if applicable
    • enter the passport details and travel details
    • select the Declaration then Submit to lodge or Cancel to exit the form.

    Excess concessional contribution election

    You can view available elections and election history.

    To lodge:

    • select Lodge for the year required
    • to view the Determination date and Total contributions select the drop-down menu next to the Election
    • complete all mandatory fields to indicate the amount to be released
    • select the Declaration then Submit
    • select Print friendly version to print or save a copy.

    Excess non-concessional contribution election

    You can view available elections and election history.

    To lodge:

    • select Lodge for the year required
    • to view the Determination date and Total contributions, select the drop-down menu next to the election
    • select either            
      • Release the money from your superannuation fund
      • Pay excess non-concessional contributions tax
       
    • complete all mandatory fields to indicate the amount to be released
    • select the Declaration then Submit
    • select Print friendly version to print or save a copy.

    Transfer balance account report

    You can lodge and view lodged or saved reports.

    To lodge:

    • select Add for the relevant year then either            
      • select Save and continue to save a report to be completed or submitted later
      • select Resume to return to the report in progress
       
    • complete all mandatory fields
    • select the Declaration then Submit
    • select Print friendly version to print or save a copy.

    See also:

    Division 293 election

    You can view the available elections and the election history. There are two types of elections – Due and payable, and Deferred.

    To make an election:

    • select Lodge for the year required
    • complete mandatory fields
    • select the Declaration then Submit.

    See also:

    Transfer balance election

    You can view an election and election history.

    To make an election:

    • select Change provider
    • enter the election amounts
    • select the Declaration then Submit
    • select Print friendly version to print or save a copy.

    Note: You cannot submit an excess transfer balance election for a determination period if your client has already made an election for that same determination period or if the election period has expired. Check with your client that they have lodged the election.

      Last modified: 16 Jul 2020QC 54079