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  • Changes to our lodgment services

    PLS – the primary lodgment channel

    We're working with you and your digital service providers to deliver an SBR-enabled practitioner lodgment service (PLS).

    This service has become our main lodgment channel, replacing the ELS.

    You may already be using PLS software in your practice to lodge documents through SBR-enabled. These changes will add more obligations, including income tax, allowing you to use the same software for all lodgments.

    Your digital service provider will let you know if you need to make any additional preparations for the change.

    Replacing the ELS

    The ELS will remain available as a safety net to ensure tax professionals have access to an online service. This allows time for you to transition your practice to lodge all returns and statements through SBR-enabled software.

    ELS is an electronic channel for registered tax agents to lodge income tax returns and other forms electronically, as well as request reports to assist with managing workloads.

    SBR-enabled software

    Standard Business Reporting (SBRExternal Link) is an Australian Government initiative designed to simplify business-to-government reporting.

    SBR is built into business and accounting software and incorporates standard terms used in government legislation and reporting. SBR-enabled software lets you prepare and lodge reports to government directly from tax and business management software.

    Using SBR-enabled software, you can prepare and lodge your clients' most common government forms directly from your financial, accounting or payroll software.

    You can:

    • prepare and lodge selected electronic forms securely and in real time
    • receive fast confirmation that we have received your lodgment
    • report through a single online channel.

    Practice benefits of SBR-enabled software

    Your SBR-enabled software offers efficiencies in how you manage your clients and practice, including:

    • the ability to make client updates immediately, rather than having to wait overnight
    • the ability to manage client PAYG withholding and GST roles
    • access to pre-fill reports with the most up-to-date information.

    This new technology lays the foundation for significant future opportunities. For example:

    • it makes it easier for you to interact with multiple government agencies or departments, as the information already available through your software can be ‘re-used’ to report to other government agencies
    • digital service providers can build portal services into practice management software, so you won’t need to switch between different systems.

    The transition to PLS

    We understand that the transition to an SBR-enabled practitioner lodgment service may result in unexpected issues that could affect your ability to lodge client forms on time.

    We'll communicate and work with you to ensure you are not unfairly penalised if circumstances outside of your control prevent you from lodging. This may include providing deferrals or remission of penalties that were automatically imposed.

    If PLS system issues prevent you from lodging client forms on time, you can request a PLS deferral. This assistance is available where the issues occur within 48 hours of a lodgment due date.

    In all other circumstances, you should continue to follow normal processes for requesting additional time to lodge or penalty remissions.

    See also:

    Last modified: 06 Dec 2016QC 48883