• Managing client mail

    Interaction management (IM) allows you to tell us where you want your clients' activity statements and related mail sent – either to you on behalf of your clients or directly to the client.

    For example, you can tell us to send:

    • your client's business activity statements (BAS) to you, but their instalment activity statements (IAS) to the client
    • your clients' pay as you g o (PAYG) instalment rate letters to the client except for Joe Citizen's letter which is to be sent to you
    • all educational mail for goods and services tax (GST), PAYG, fringe benefits tax (FBT), luxury car tax (LCT) and wine equalisation tax (WET) to the client.

    Correspondence groupings

    There are many different types of letters and activity statements sent to taxpayers to advise them about their roles and responsibilities.

    To make it easier for you to tell us your preference, these letters have been placed into correspondence groupings. You only need to tell us what your preference is for some or all of these correspondence groupings.

    IM can only be used for seven taxation roles – GST, PAYG instalments, PAYG withholding, FBT instalments, LCT and WET. A role called 'Activity statements' has been created for letters about the activity statement account but not a specific taxation role.

    The letters are sorted in seven groups:

    The tables below list the letters that have been placed into each grouping – and the address that will be used if you do not have a correspondence preference.

    BAS/AS account

    Letters

    Business activity statements – forms A, C, D, F and G

    Default postal address

    Client's postal address for activity statements

    Note

    Activity statements issued via the electronic commerce interface (ECI) and the electronic lodgment service (ELS) are unaffected by IM

    IAS/AS account

    Letters

    Instalment activity statements – forms B, I, J, N and R

    Default postal address

    Client's postal address for activity statements

    Note

    • Activity statements issued via the ECI and the ELS are unaffected by IM
    • Unlike BAS, IAS forms do not report a GST obligation. 
     

    Forms and stationery/AS account

    Letters

    Voluntary payment slips – activity statement account

    Default postal address

    Client's postal address for activity statements

    Forms and stationery/GST

    Letters

    • Annual GST return
    • Annual GST information report
    • GST calculation worksheet for BAS
     

    Default postal address

    Client's postal address for activity statement

    Note

    • Activity statements issued via ECI and ELS are unaffected
    • You may find it useful to have the same preference for this and the BAS group to capture all GST reporting obligations
     

    Forms and stationery/PAYG withholding

    Letters

    • Payment summaries for individuals
    • Instructions to complete payment summaries for individuals
    • PAYG withholding payment summary statement
    • PAYG withholding where ABN not quoted – annual report
    • Instructions to complete the PAYG withholding where ABN not quoted - annual report
    • PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report
    • PAYG withholding annual report – payments to foreign residents
     

    Default address

    Client's business address

    Note

    Each year clients that are registered for PAYG withholding are issued with payment summaries for individuals and a PAYG withholding payment summary statement. The majority of these packages are issued to the client's business address. If you prefer these to be sent to either the client postal address or your postal address, lodge a CP form.

    Status/activity statement account

    Letters

    • Incorrect financial institution details
    • No financial institution details given
    • ABN registration advice
    • GST registration advice
    • ABN cancellation advice
    • Response to request for copy of activity statement
    • Response to request for activity statement revision form
     

    Default postal address

    Client's postal address for activity statements

    Note

    ABN and GST registration advices are enveloped together when they are issued together. Therefore, the GST registration advice has been placed in this group.

    Status/GST

    Letters

    • GST cancellation
    • GST cycle type change, eg quarterly to monthly
     

    Default postal address

    Client's postal address for activity statements

    Status/PAYG instalment

    Letters

    • PAYG instalment rate cannot be revised more than once
    • PAYG instalment rate – quarterly
    • PAYG instalment rate – annual option
    • PAYG instalment rate – GDP option
    • Recalculation PAYG instalment amount
    • PAYG instalment amount
    • Change of accounting period
    • Change of annual to quarterly cycle
    • Accept annual cycle
    • Non-acceptance of annual cycle
    • Non-acceptance of GDP cycle
    • Update to PAYG instalment – quarterly, 2nd instalment, 4th instalment, annual eligibility
    • Welcome to PAYG instalment
    • Withdrawal from PAYG instalment
    • Deferred company instalment letter
    • Deferred company instalments original schedule
    • Deferred company instalments amended schedule
    • Deferred company instalments changed number of quarters due to amendment
     

    Default postal address

    Client's postal address for activity statements

    Status/PAYG withholding

    Letters

    • PAYG withholding registration advice
    • PAYG withholding cancellation advice
    • PAYG withholding lodgment cycle change
     

    Default postal address

    Client's postal address for activity statements

    Status/FBT

    Letters

    • FBT registration advice
    • FBT cancellation
     

    Default postal address

    Client's postal address for activity statements

    Status/LCT

    Letters

    • LCT registration advice
    • LCT cancellation advice
     

    Default postal address

    Client's postal address for activity statements

    Status/WET

    Letters

    • WET registration advice
    • WET cancellation advice
     

    Default postal address

    Client's postal address for activity statements

    Accounting/AS account

    Letters

    • RBA statement of accounts
    • Interim statement of account
    • Payout statement of account
    • EFT refund adjusted
    • Refund cheques
    • Failure to lodge penalty notice
    • Late lodgment penalty notice
    • Non-electronic payment penalty notice
    • Non-electronic notification penalty notice
    • ATO adjusted activity statement due to additional information
    • Notification of ATO adjustment(s) to activity statement
     

    Default postal address

    Client's postal address for activity statements

    Accounting/GST

    Letters

    GST assessment notice

    Default postal address

    Client's postal address for activity statements

    Accounting/PAYG instalment

    Letters

    • Deferred company instalment assessments
    • Deferred company instalment amendments
    • Self-assessed deferred company instalments
    • Late return, self-assessed deferred company instalments
     

    Default postal address

    Client's postal address for activity statements

    Accounting/PAYG withholding

    Letters

    • Late lodgment penalty notice
    • Non-electronic payment penalty notice
     

    Default postal address

    Client's postal address for activity statements

    Compliance/AS account

    Letters

    • Requests for additional information for activity statements
    • Activity statement overdue notifications
    • Reminders for lodgment of activity statements
    • Suspension/deferral of lodgment granted
    • Defaulted lodgment arrangement
    • Demands for payment
    • Payment arrangement letters
    • Defaulted payment arrangement letters
     

    Default postal address

    Client's postal address for activity statements

    Compliance/GST

    Letters

    ESD questionnaire

    Default postal address

    Client's postal address for activity statements

    Compliance/PAYG withholding

    Letters

    • Overdue notification
    • First reminder letter
    • Final reminder letter
    • Overdue notification for stationery
    • First reminder letter for stationery
    • Final reminder letter for stationery
     

    Default postal address

    Client's postal address for activity statements

    Tax agent/intermediary level preferences

    A tax agent/intermediary level preference should be used when you want mail to be treated in the same manner for all of your clients. Think of it as the rule of the majority.

    Tax agent/intermediary level preferences are given on the L schedule attached to the Correspondence preferences (CP) form.

    Client level preferences

    You should use client level preferences for clients who are an exception to the rule. That is, clients whose mail is to be treated in a different manner to all (or most) of your other clients.

    You should not need a client level preference for all of your clients. If you want all (or most) of your clients' mail treated the same way, use a tax agent/intermediary level preference.

    Client level preferences are given on the Z schedule attached to the Correspondence preferences (CP) form.

    Client addresses

    IM uses two addresses. These are the:

    • postal address you have provided us
    • client's postal address shown on the activity statement client list.

    You must tell us which address to use as the client's postal address. The client's postal address is not necessarily an address that we already have recorded for them.

    To work effectively, your client's postal address must be a direct-to-client address. If it is c/- registered tax agent, you will receive the mail when it is sent to the client's postal address or your postal address.

    Completing the Correspondence Preferences (CP) form

    You can tell us your preferences using a Tax Agents Update Correspondence Preferences (CP) form. It is available via:

    • Electronic Lodgment Service (ELS) through your software program
    • a downloadable e-Form.

    If you have difficulties transmitting the CP form via ELS or e-Form, phone us on 13 72 86 Fast Key Code 3 1 for an alternative lodgment method.

    Before sending a CP form, check your activity statement client list is up to date and your clients' addresses are not your postal address. This will avoid processing delays and inconvenience.

    The CP form can only be used to add, update or delete correspondence preferences for clients you represent for activity statement purposes. These are the clients that have your RAN attached to their activity statement account(s).

    The CP form has three parts the:

    • CP form itself with options to choose from
    • L schedule to add or update tax agent level preferences
    • Z schedule to add, update or delete client level preferences.

    The L schedule

    The L schedule is used to nominate preferences to apply to all/most of your clients.

    If you answered 'Yes' on the CP to:

    • question 1, you must complete the L schedule
    • question 2, you will not need to complete the L schedule. All of your agent level preferences will be deleted.

    To complete the L schedule you need to select:

    • at least one role (GST, PAYG instalments, PAYG withholding, FBT instalments, LCT and WET)
    • at least one correspondence group
    • your preference, which can be
      • 'A' to send the mail to the agent
      • 'C' to send the mail to the client
      • 'D' to delete a preference (that is, you have no preference)
      • space, blank or 'none' to keep the existing preference.
       

    You can only lodge one preference for a correspondence grouping each day.

    The Z schedule

    The Z schedule is used to nominate preferences to apply to individual clients. One CP can be used to change preferences for a number of clients.

    If you answered 'Yes' to:

    • question 3, you must complete the whole schedule
    • question 4, you only need to provide us with the client's details.

    To complete the Z schedule, you need to:

    • give us the client's details - you must state the client's ABN and/or TFN - without this information, your request cannot be processed
    • select at least one role (GST, PAYG instalments, PAYG withholding, FBT instalments, LCT and WET)
    • select at least one group
    • state your preference, which can be
      • 'A' to send the mail to the agent
      • 'C' to send the mail to the client
      • 'D' to delete a preference (that is, you have no preference)
      • space, blank or 'none' to keep the existing preference.
       

    When completing the client's details, the ABN division part number (or client account number) is the three digit number that trails the ABN on the activity statement and related mail. It will appear if the client has more than one account attached to the ABN.

    You must give us the client account number if you want the preference to apply to a specific account. If there is no client account number, the preference will apply to all of the client's accounts attached to that ABN with your tax agent number linked to it.

    You can only lodge one preference for a specific correspondence grouping each day for each client.

    Keeping a record of client preferences

    If you are using ELS, your software package may have a record of your preferences.

    If you are using the CP e-Form, it is recommended you keep a copy before sending it to us.

    Correspondence preference report

    The correspondence preference report provides you with a record of your preferences as at the report's run date. It will show:

    • your Tax agent/intermediary preferences
    • all client level preferences.

    You can also use this report to identify any discrepancies and, if necessary, update your records.

    The report is available on the Tax Agent PortalExternal Link. It is updated every month. approximately mid-month.

    Why preferences aren't used

    There are a number of reasons your correspondence preferences may not be used. These include the following:

    • Your correspondence preferences will be used only for those clients you represent for activity statement purposes. Before sending a CP form, add any clients missing from your activity statement client list using an ELS CU transaction. This will minimise any delays and mail inconvenience.
    • The activity statement postal address may be c/- the tax agent. Change your client's postal address to a direct-to-client postal address using an ELS CU transaction.
    • Some correspondence, such as activity statements, is generated several days before being issued. You may have sent your preferences to us after a letter was generated. Your preference will be used in future correspondence.  
    • The CP form may not have been fully processed.

    You should allow two weeks for the preferences to be implemented. If you still notice the mail is not going to the preferred address, phone us on 13 72 86 Fast Key Code 3 1.

    See also:

    Last modified: 31 Mar 2016QC 16283