To help your clients meet their withholding obligations, we'll be sending some employers a reminder to lodge their activity statements. The reminder will include the amounts we have on record for them, such as:
- PAYG withheld amounts reported through Single Touch Payroll (STP)
- any other pre-filled amounts, including GST instalments and PAYG instalments (instalment amount option).
- Our reminders will provide a timeframe for your clients to review and if necessary, correct the amounts we have on record for them and lodge their activity statements.
If your clients don't lodge by this date, we:
- will consider the amounts we have on record are correct and complete
- will add these amounts to the employer’s account, as they are due and payable, and
- may finalise their activity statement and consider it lodged unless they have any other obligations, such as GST, to report.
We'll provide registered agents with a list of your clients who have been sent this letter, so you will be aware of what actions your clients need to take.
If your clients don't make any changes to correct the data or lodge by the due date and the activity statement has been finalised in ATO systems, they will need to adjust these amounts by lodging a revised activity statement. If the information is correct, they won't need to take any further action.
More information about these lodgment reminder letters is available on our website.