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  • Reports

    Tax practitioner client management reports (TPCMR) are available through the PLS.

    The reports available are listed in Table 4.

    Availability and access to these reports will depend on your software.

    Table 4: Tax practitioner client management reports (TPCMR)

    Report description

    PLS abbreviation

    Category

    Electronic funds transfer report

    EFTRS

    Subscribed

    Activity statement client report

    ASCRPT

    On-demand

    Activity statement lodgment report

    ASLRPT

    On-demand

    Income tax client report

    ITCRPT

    On-demand

    Lodgment performance report

    ITLRPT

    Compulsory

    Manage report subscription

    Manage report subscription allows for the addition or deletion of a subscription to the Electronic funds transfer report (EFTRS).

    Manage agent trust (MAT)

    The manage agent trust (MAT) service allows you to create, maintain and remove a registered agent trust account.

    Upon providing details of their trust account, this will then enable you to receive the EFT reconciliation report which shows details of each EFT refund sent to your nominated trust account.

    Get report

    The Get report function allows you to retrieve a generated report. The reports functions are available to registered agents and fall into three categories:

    • compulsory
    • subscribed
    • on-demand.

    The lodgment performance report is a compulsory report to registered agents. It provides statistical information on the status and number of tax lodgments made during a lodgment period. The generation of these reports will be initiated by us periodically or at specific points in time when required. You do not have the choice to opt-out from receiving compulsory reports.

    The activity statement client report (ASCRPT), activity statement lodgment report (ASLRPT) and income tax client report (ITCRPT) are on-demand and you must request these every time they are required, unless your software is designed to auto send requests on your behalf.

    On-demand reports

    On-demand reports allow for a specific report to be generated on an ad-hoc basis. The following reports can be requested on demand:

    • activity statement client report (ASCRPT) – this provides a list of your clients linked to your registered agent number for the activity statement role
    • activity statement lodgment report (ASLRPT) – this provides a list of your clients and their associated lodgment activity information including the document identification number (DIN)
    • income tax client report (ITCRPT) – this provides a list of your clients linked to your registered agent number for the income tax role.

    Electronic funds transfer (EFTRS) reconciliation

    This subscribed report provides details of EFT refunds expected to be deposited into the registered agent's trust account. The report is generated on each business day where a deposit is expected and is available for 90 days after it is generated.

    To be eligible for this report, you must have provided the details of the trust account to us. This can be done via your software using the Manage agent trust (MAT) service.

    Each report lists:

    • the registered agent's details
    • the date of refunds
    • the number of refunds
    • the details of each refund
    • the total value of refunds for the specific business day.

    Activity statement client report (ASCRPT)

    The on-demand report provides details of clients linked to your registered agent number for the activity statement role. The report is generated on-demand and is available for 90 days after it is created.

    You must request this report every time they are required (unless your software is designed to auto send requests on your behalf).

    The client report does not include clients with a security assessed clients (SAC) protected rating. The client list will include ATO staff SAC.

    In addition to the requesting agent details, the report lists:

    • Client information        
      • Client first name
      • Client surname
      • Client organisation name
      • Client type
      • Tax file number
      • Australian business number
       
    • Client address         
      • Postal address line 1
      • Postal address line 2
      • Suburb / town
      • State
      • Country
      • Postcode
       
    • Role details        
      • Client account number
      • Client account status
      • Address line 1
      • Address line 2
      • Suburb / town
      • State
      • Country
      • Postcode
      • Activity statement frequency
      • GST indicator
      • GST reporting method
      • Last activity statement lodged year
      • Last activity statement lodged month
      • Last activity statement form lodged
      • Withholder payer number.
       

    Activity statement lodgment report (ASLRPT)

    The on-demand report provides a list of clients and their associated lodgment activity. The report is generated on-demand and is available for 90 days after it is created.

    You must request this report every time they are required (unless your software is designed to auto send requests on your behalf).

    In addition to the requesting agent details, the report lists:

    • Client information        
      • Client first name
      • Client surname
      • Client organisation name
      • Client type
      • Tax file number
      • Australian business number
       
    • Role details        
      • Client account number
      • Client account status
      • Activity statement frequency
      • GST indicator
      • DIN
      • Status
      • Hold reason
      • Form type
      • Form name
      • Period start date
      • Period end date
      • Due date
      • Withholder payer number.
       

    Income tax client report (ITCRPT)

    The on-demand report provides details of clients linked to your registered agent number for the income tax role. The report is generated on-demand and is available for 90 days after it is created. For each client this report will display the four most recent years of data.

    The client report does not include clients with a further return not necessary (FRNN) indicator or some security assessed clients (SAC).

    Details include:

    • Client details        
      • Tax file number
      • Client type
      • Client first name
      • Client surname
      • Client organisation name
      • Substituted account period (SAP)
      • Lodgment method
      • Lodgment status
      • Current financial year lodgment due date.
       

    See also:

    Income tax and fringe benefit tax lodgment performance report (ITLRPT)

    The compulsory report compares the tax agent's performance against the 85% on-time lodgment benchmark. The report shows:

    • the number of returns due, lodged, lodged on time and overdue
    • the lodgment performance percentage for the practice
    • the average lodgment performance percentage of similar practices.

    It is a compulsory report that is generated annually following the end of the financial year. The report can only be retrieved for 14 days following the availability date.

    Table 5: ITLPRPT availability dates

    Financial year

    Report available

    2017

    19 July 2018

    2018

    15 July 2019

    2019

    13 July 2020

    2020

    12 July 2021

    2021

    11 July 2022

    2022

    10 July 2023

    See also:

    Last modified: 15 Jul 2019QC 49409