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  • Prior-year returns

    The PLS allows you to lodge most prior-year returns. They can be submitted using the PLS, however some returns may require a prior year return registration number in order to complete lodgment. This was previously known as an 'ELS Registration number'.

    PLS functionality such as pre-fill, pre-lodge and interactive return checking may not be available for prior year lodgments.

    You may need to refer to your software supporting documentation or contact your digital service provider to determine which prior-year returns can be lodged by your software.

    To register for the prior-year return lodgment service

    Send an email to PriorYearRegistrations@ato.gov.au.

    Copy and paste the following template into the body of the email and provide the relevant information:

    Request for a new PLS prior-year service registration

    • Registered agent number (RAN):
    • Practice name:
    • Type of agent (individual, company or partnership):
    • Practice business address:
    • Practice postal address:
    • Authorised agent’s name:
    • Preferred contact person:
    • Contact phone number:
    • Contact email address:

    If you're unable to send the request via email, phone us on 13 72 86 (fast key code 3 1 1) to make alternative arrangements.

    Last modified: 31 Oct 2019QC 49409