• ATO-held information

    This section includes amounts to help you estimate your client's refund or debt, such as:

    • Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) repayable balances
      • This amount is displayed to provide you with a more accurate tax estimate. The amount includes the repayable balance at 30 June 2013, minus any payments made after that date.
      • The repayable balance (provided by pre-filling) is different to your client's account balance, which also includes new debts that are not yet due and payable as part of their tax assessment.
    • PAYG instalments – the total amount displayed represents the calculated liability regardless of payment
    • income averaging for primary producers and special professionals
    • accumulative low-rate cap.

    An overdue income tax returns advisory message will display when your client has one or more outstanding tax returns in the three years immediately prior.

    We will also display a message if your client:

    • has been sent a work-related expenses claim letter during the year
    • is required to submit a Schedule of work-related expenses should their claims this year exceed $300.
      Last modified: 08 Jul 2016QC 34683