• Limitations - client account list

    The account information displayed is subject to certain limitations which affect the balances shown. The balance displayed may not be a true representation of what the client currently owes, or is owed by us and should be used as a guide only.

    Not all accounts will be displayed – for example, some superannuation accounts, tobacco leaf charge, and wool taxes will not be displayed.

    Income tax accounts and fringe benefits tax (FBT) accounts with no transactions will not be displayed.

    The BAS Agent Portal will only display activity statement accounts.
     

    Only accounts which you are authorised to view will be displayed.

    Screen filter

    The accounts and balances displayed are dependent on the filter selected. You may select either:

    All accounts

    This screen will display a summarised view of the balance of the various accounts held by the client, with the exception of those mentioned in the note above. The balance will include transactions that have been processed by us at the time of your request. Amounts may change as a result of further processing or subsequent amendment/adjustment action. The balance may consist of the following components:

    General interest charge

    Only the general interest charge (GIC) posted to the account is included in the account balance. Some GIC may not be shown in the balance, but will be accruing as a result of overdue amounts or recent account transactions or revisions.

    Lodgments

    The balance includes details of activity statements and returns lodged and processed. It does not include details of activity statements or returns lodged but not yet processed, or due but not lodged.

    Only transactions relating to the lodgment of activity statements will be shown in the BAS Agent Portal.
     
    Payment arrangements

    The balance will include amounts that are subject to payment arrangements.

    Amounts not yet due

    The balance will include amounts for liabilities which are due in the future.

    Credit offsets

    The balance could be affected if a credit amount is in the process of being applied to another outstanding tax debt on a related account. Credits can be applied to any other tax account, including superannuation, or to liabilities with other Commonwealth agencies, such as Centrelink or the Child Support Agency. Where a credit offset occurs, we provide notification.

    In the case of liabilities reported on activity statements, credits will be offset against amounts that are due but not yet payable.

    In most other cases, credits will be offset against amounts on other related accounts which are due and payable.  

    If a credit amount is offset against an existing debt the account balance will be reduced.
    Legal action

    Amounts subject to legal action will be included in the balance.

    Dispute/objections

    Amounts subject to dispute or objection will be included in the balance.

    Insolvency/bankruptcy

    Amounts subject to insolvency or bankruptcy will be included in the balance.

    Release

    Amounts subject to application for release will be included in the balance.

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    Overdue accounts

    This screen will display a summary of accounts together with amounts which are due and payable to us. The amounts will include transactions that have been processed by us at the time of your request. These amounts could change as a result of further processing or subsequent amendment/adjustment action. This information should be used as a guide only.  

    The amount-overdue list will not include any accounts with a credit or nil balance, or accounts with a debit balance where the debit is not yet due and payable 

    The amounts may include the following components:

    General interest charge

    Only the general interest charge (GIC) posted to the account is included in the account balance. Some GIC may not be shown in the balance, but will be accruing as a result of overdue amounts or recent account transactions or revisions.

    Lodgments

    The balance includes details of activity statements and returns lodged and processed. It does not include details of activity statements or returns lodged but not yet processed or due but not lodged.

     

    Only transactions relating to the lodgment of activity statements will be shown in the BAS Agent Portal.
     Payment arrangements

    The balance will include amounts that are subject to payment arrangements.

    Legal action

    Amounts subject to legal action will be included in the balance.

    Dispute/objections

    Amounts subject to dispute or objection will be included in the balance.

    Insolvency/bankruptcy

    Amounts subject to insolvency or bankruptcy will be included in the balance.

    Release

    Amounts subject to application for release will be included in the balance.

    Amount described as ‘write-off amount’

    An amount described as a write-off amount occurs where a decision has been made on a particular date not to pursue a debt. A decision not to pursue a debt is a method of clearing an account entry where the amount is either irrecoverable at law or uneconomic to pursue.

    A decision not to pursue a debt at a point in time does not necessarily absolve the taxpayer from ever having to pay the liability. A debt previously written off as uneconomic to pursue may be brought back to account and collected where new information becomes available that indicates collection or recovery action is now viable. A debt previously written off as irrecoverable at law may also be brought back to account, but in more limited circumstances – for example, where new information becomes available that indicates a dividend will be forthcoming.

    Total

    The total is the sum of all accounts displayed on screen.  

    The total displayed should be used as a guide only, because it may not be a true representation of what the client currently owes, or is owed by us 

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Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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© Australian Taxation Office for the Commonwealth of Australia

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