The ATO will be sending certain employers a reminder to lodge their activity statements.
The reminder will include the amounts the ATO has on record for them, such as:
- PAYG withheld amounts reported through Single Touch Payroll; and
- any other pre-filled amounts, including GST instalments and PAYG instalments (instalment amount option).
The ATO’s reminders are intended to provide a timeframe for employers to review (and if necessary correct) the amounts the ATO has on record for them and lodge their activity statements.
If these selected employers do not lodge by the specified date, the ATO will consider the amounts it has on record are correct and complete, and it will add these amounts to the employer’s account, meaning they will be due and payable.
The ATO may also finalise the employer’s activity statement and consider it lodged unless the employer has any other obligations such as GST to report.
If employers do not 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 will not need to take any further action.
Please note: Many of the comments in these articles are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances.
