As part of the ATO’s digital improvement program, they recently made the decision to stop issuing paper quarterly PAYG & GST instalment notices from September 2020 and activity statements from November 2020. Instead opting for digital delivery.
As a result of continued feedback received by the ATO, an interim solution has been put forward until a permanent solution is developed.
The ATO will now issue paper PAYG & GST quarterly instalment notices beginning with March 2021 quarterly notices.
Tax Agents have been advised to expect to receive paper forms during this period for clients that have nominated their Tax Agent as the preferred recipient of these notices. This means if a Tax Agent received a paper notice for one of their clients during the September 2020 quarter, they can expect to receive a paper form for the March 2021 quarter.
However, this interim approach will not extend to self-preparers who will continue to receive an email reminder 21 days before the due date, given the ATO have an email address recorded for them.