The purpose of this document is to provide information that will assist digital service providers in understanding the business context surrounding the account role registration suite: View account Add account roles Maintain account roles Remove account roles The services allow users to view and maintain details on the below activity statement registrations as defined throughout the document: GST – Goods and Services Tax LCT – Luxury Car Tax FTC – Fuel Tax Credits WET – Wine Equalisation Tax PAYGW – Pay as you go Withholding DGST – Deferred Goods and Services Tax FBTI – Fringe Benefit Tax Instalments PAYGI – Pay as you go Instalments (CGH) – Pay as you go Instalments, Consolidated Group Head Note: In ATO systems, client details are stored in a hierarchical (CAR). Registrations are held at the Role level and will be referred to as Roles and/or Role registrations throughout the document. C – Client Level A – Account Level R – Role Level The document defines interactions with the Australian Taxation Office (ATO) that are available to Tax Practitioners acting on behalf of individuals and non-individuals, Businesses and Business Intermediaries through SBR enabled software ebMS3 platform with a message format of XML. The document also explains any constraints and known issues with the use of these interactions. The account role registration suite of services provides new functionality and additional enhanced functionality to the existing client update suite of services (CUMAS) in XBRL. To support this service, the Client Account List Service is required. (CLNTACC and CLNTACCSUM) Additionally, the ATO recommends the use of the CUADDR, CUFI and CUAUTHDCNTCT services to update the client demographic details. This ensures that the contact details for the integrated client account are correct and up to date. The audience for this document is any organisation that will be building any ATO SBR services into their products. Typically this will be software application developers and business analysts. The Account role registration Business Implementation Guide forms part of the broader suite of documents used by the ATO to describe or interpret how the technical implementation relates back to the business context and process. This document is designed to be read in conjunction with the ATO SBR documentation suite including the:
View a list of basic information with the ability to filter for current and historical roles on the ICAB Trust Beneficiary Account: PAYGI Y Y accrole.0001.2017.get Retrieve details for selected activity statement roles on the Integrated Client Account: GST FTC WET LCT PAYGW PAYGI CGH Y Y Retrieve details for selected activity statement on the GST Joint Venture Account: GST FTC PAYGW PAYGI Y Y Retrieve details for selected activity statement roles on the on the ICAB Trust Beneficiary Account: PAYGI Y Y accrole.0001.2017.submit Add the activity statement roles on the Integrated Client Account: GST LCT WET FTC PAYGW PAYGI Y Y accrole.0001.2017.validateupdate Allows validation before maintaining details for the selected activity statement roles on the Integrated Client Account: GST LCT WET FTC PAYGW Y Y accrole.0001.2017.update Maintain details for the selected activity statement roles on the Integrated Client Account: GST LCT WET FTC PAYGI Y Y accrole.0001.2017.validatecancel Allows validation before removing the below activity statement roles on the Integrated Client Account: Y Y
GST LCT WET FTC PAYGW PAYGI accrole.0001.2017.cancel Remove the below activity statement roles on the Integrated Client Account: GST LCT WET FTC PAYGW PAYGI Y Y clntacc.0001.2017.list View client account details for tax and superannuation accounts, including ANZSIC code and due and payable amounts. The interest amount for the account can be forecast to a future date applicable. Y Y clntaccsum.0001.2017.list View client account details for tax and superannuation accounts, including ANZSIC code and payment plan ID. Y Y Table 1: Interactions available for account role registration services List client account Client, Intermediary or Tax/BAS Agent SBR service interaction View current account roles Add a new role to the account Figure 1: SBR interactions (relationship between the services) process
Table 2: Add account role service orchestration Interaction Mandatory Service Orchestration 1 Client Account List services (CLNTACC.list or CLNTACCSUM.list) No Account ID or Account Sequence number of the Integrated Client Account (ICACC) can be obtained from either of the client account list services 2 Account Role List services (ACCROLE.list or ACCROLESUM.list) No The list of existing account roles for the specified ICACC account can be reviewed. 3 Account Role Submit (ACCROLE.submit) Yes The account ID or account sequence number must be specified. List client accounts Client, Intermediary or Tax/BAS Agent SBR service interaction List client account Retrieve account role details
Date of Effect As part of the date validation process, where the date entered or the date of request is not validated, it is recommended that the service provide guidance to the user in regards to a potential cancellation date based on the validation rules below. Date cancellation request made (user entered date or default date) AS Status Is request date (user entered date or default date) acceptable? If date is not acceptable can alternative date option be provided to the user for consideration? Validation intent User through online services Date entered is a future date (Request Date > todays date) No AS history for current period exists or AS for current period reflect as: GEN DSP, HELD, DISC No Future date cannot be accepted through online services Yes Date to be provided: The period end date of previous reporting period. (i.e. 30,31) * Alternative Date Table* Cannot enter a future date AS for current period reflects as RCVD, FIN, , CANC No Future date cannot be accepted through online services Yes Date to be provided: Current date Cannot a future date Date entered is between the of the current period and todays date. (Request Date =< todays date & > 1st day of current reporting period) No AS history for current period exists or AS for current period reflect as: GEN DSP, HELD, RCVD,FIN,DISC, CANC Yes Dates in this range(inclusive) are accepted through online services N/A Dates in the current period up until todays date are acceptable Date entered is last day of previous reporting period (Request Date = last day of previous reporting period) No AS history for current period exists or AS for current period reflect as: GEN DSP, HELD, DISC Yes Date is accepted through online services N/A Where no lodgement exists in current period a date as the end date of the previous reporting period are accepted AS for current period reflects as RCVD, FIN, CANC No Cannot be undertaken through online services Yes Date to be provided: Current date. Cannot enter a cancellation date in a period prior to current period if the current period has AS lodged.
Entity is a SMSF The following rules determine what period the client will be exited from PAYGI in: Cycle Criteria Date of effect of change Quarterly the current activity statement has not generated no instalment income received Start date of the current quarter the current activity statement has not generated instalment income is received date of the current quarter Activity statement has been generated or despatched date of the next quarter Annual Annual activity statement has not generated 1 July of current financial year Annual activity statement has generated 1 July of next financial year Quarterly Client is deceased From the quarter after the date of death Annual Table 10: PAYGI exit date of effect Note: Where the client’s lodgement cycle is annual and the annual activity statement has generated, the client must be advised that they are still required to lodge and pay their instalment notice when they receive it. If the instalment rate or amount on the notice does not accurately reflect the client’s expected tax liability for that financial year, they can vary the annual instalment.
Tax Agent Non-Individuals Individuals Registration Details Add/Update BAS Agent accrole.0001.2017.cancel Business Individuals in business Non-individuals [BR.RoleLinks.Change] Registration Details Add/Update Business Intermediary Tax Agent Non-Individuals Individuals Registration Details Add/Update BAS Agent clntacc.0001.list Business Individuals in business Non-individuals [Account.View] Account details View Business Intermediary Tax Agent Non-Individuals Individuals [Client.Account.View] Account details View BAS clntaccsum.0001.list Business Individuals in business Non-individuals [Account.View] Account details View Business Intermediary Tax Agent Non-Individuals Individuals [Client.Account.View] Account details View BAS Agent Table 12: Access Manager permissions