Failure Lodgment Penalty,

chenpu

做了我的e-tax return, 收到notice of assessment & statement of account, 在notice of assessment 中是credit balance 即tax refund, 但是说applied to statement of account, 在statement of account 中说credit offset to integrated client account, 最后balance 是0  后来问了朋友说我可能有欠ATO钱，想来想去没有除了PAYG之外和ATO 没什么瓜葛啊，除了我在2004年的时候申请了一个ABN，本来就是一直没有用上，开始的时候报了两次NIL的BAS,后来就没报了，难道是这个原因。朋友说可以注册一个DIGITAL CERTIFICATE然后可以查看所有和税务局相关的活动，上网申请了一个叫做AUSKEY (取消了DIGITAL CERTIFICATE,五月开始用AUSKEY),安装完一切就绪。登陆帐户一看，妈的，下了一跳，原来ATO 罚款，一张BAS $550, 一直从2005年10月的开始算起，整整7千多块啊！太狠了，我申请了ABN都没有用，居然因为没有申报要罚得这么狠。现在准备和ATO谈判，我列出以下几点作为依据,请各位兄弟姐妹帮帮忙看看，是否可以要求ATO waive 我的罚款：
1.        本身我申请的ABN ，没有涉及到任何的GST 活动，也就是说我的每一张BAS 都是nil;
2.        我没有收到任何ATO 有关overdue BAS 的通知，不论是邮件，电邮，或者电话，还有integrated account 和个人税号相连，为什么每年的tax return 没有通知overdue BAS，如果有的话，我就可以采取补救措施；而且我早在2005中就搬家了，没有收到前房东的有信件通知。 所以我根本就不知道还有overdue BAS 需要lodge;
3.        罚款是从$110-$550,针对小、中、大型企业， 为什么要用top rate?

还有如果我要求cancel ABN, 可以要求backdate to 2005, 那样的话我就也就不用再lodge BAS 了， 请有经验的TX帮帮忙！谢谢。

chenpu

在线求助！！！

purplenight

1. Even if it's a nil BAS, you still have to lodge it on time.
2. Check with the ATO re your postal address. If it shows your old address, then explain to them that you moved and forgot to update the address. Maybe they will let you walk away this time, depending on your luck. Really it's your responsiblity to update your address. If it shows your current address then have to find out why you didn't receive any letters regarding the overdue BAS. Normally ATO sends out letters, so they may have touble understanding why you haven't received any.
3. The reason the ATO applies the $550 penalty is your BAS has been overdue for too long. It's not the top rate. Normally late lodgement penalties are calculated in the following way:

FTL penalty amount according to entity size

Days overdue         Small          Medium         Large
28 days or less      $110           $220             $550
29 to 56 days          $220           $440         $1,100
57 to 84 days           $330           $660         $1,650
85 to 112 days         $440           $880         $2,200

113 days or more
$550
$1,100
$2,750

ronitrue

  楼上总结的好。

楼主可以向ato申请remission of penalties，ato是会考虑这些申请的，但是要想好怎么样子表述你的情况，ato也有规定，有些情况可以通过申请的。

chenpu

原帖由 purplenight 于 2010-8-17 10:57 发表
1. Even if it's a nil BAS, you still have to lodge it on time.
2. Check with the ATO re your postal address. If it shows your old address, then explain to them that you moved and forgot to update the  ...

thank you so much for clarification. Do u think "forgot to update address" is good enough to waive my penalty? or something else ?

cheers

purplenight

The excuses we normally use are:
1. software system crashed
2. Key person resigned and a mess has been left behind
3. Personal reasons for pppl in charge of BAS preparation: in emergency room, seriously depressed, kids undergoing operation, etc etc,

But in your case, the BASs have been overdue for too long, so those excuses above don't really make sense. If inproper excuse used, it might make the situation even worse, and you already owed a lot to the ATO.

If I were you, I will just tell them the truth:
1. It's your first company, you are not familiar with all the procedures.
2. It's a dormant company with no transactions incurred during those years, which means a nil BAS. And can be proved by nil company income tax returns lodged for those years.
3. You honestly thought you don't have to lodge a BAS is there's no transactions at all. And you thought If there's a need to lodge the relevant BAS, a reminder will be sent to you.
4. And you moved. SINCE YOU DIDN'T RECIEVE ANY CORRESPONDE FROM THE ATO FOR A LONG TIME, you unfortunately forgot to update the address with the ATO.
5. Hence those unlodged  BASs for all these years, it's truely an honest mistake. It never happened before in your case, and it will never happen again.
6. Try sweat talk to the ATO person. Explain your situation thoroughly and stress the point that it's an unfortunately but honest mistake, and you have a good record with the ATO apart from this matter.

Hope it helps, and good luck.

purplenight

原帖由 ronitrue 于 2010-8-17 11:26 发表
  楼上总结的好。

楼主可以向ato申请remission of penalties，ato是会考虑这些申请的，但是要想好怎么样子表述你的情况，ato也有规定，有些情况可以通过申请的。 ...

xie xie xie xie. lian hong ING

chenpu

原帖由 purplenight 于 2010-8-17 12:02 发表
The excuses we normally use are:
1. software system crashed
2. Key person resigned and a mess has been left behind
3. Personal reasons for pppl in charge of BAS preparation: in emergency room, serious ...

Thank you very very very much for your help. Now I am preparing my formal request. wish me good luck!!!

chenpu

打了一个小时电话,on queue 半个小时，终于在转了几个部门之后，找到了人。说明了情况,update postal address, 让我把把以前欠的BAS LODGED掉， 然后书面写个要求REMISSION 的请求，传真过去。希望可以全部免掉。今晚用BUSINESS PORTAL 把BAS LODGE 然后传真。

在一次在这里感谢PURPLENIGHT 和RONITRUE 的热心帮助，可惜我还没有加分的权力。

tracychen_2000

不只是申报BAS ，现在就连一年一度的退税，也是一样，就算你认为你没有收入，你也得告诉税务局你在这一年没有收入，所以不需要做TAX RETURN。已经陆续有人因为没做N 年前的退税接到$550 罚款单了。

chenpu

已经online lodge 了所有outstanding activity statements，发传真去了ATO，现在也不知道能不能免，究竟能免多少？

ronitrue

我觉得你的问题不大！fingers cross！

chenpu

原帖由 ronitrue 于 2010-8-18 00:01 发表
我觉得你的问题不大！fingers cross！

谢谢大家的帮助和鼓励，传真昨晚发出去了，现在也不知道要做什么了，是等ATO的回复，还是我要打电话继续跟进？

chenpu

ATO 要一个月才能答复结果，生死未卜中。

cycnus

ATO也太黑了！
楼主当年申请ABN是否附带申请了GST什么的？

chenpu

原帖由 cycnus 于 2010-8-25 19:06 发表
ATO也太黑了！
楼主当年申请ABN是否附带申请了GST什么的？

是啊

chenpu

今天一大早ATO就打电话来说 after fully consideration , they decide to waive all of penalties 终于守锝云开见明月：）谢谢大家关心与帮助

ronitrue

哈哈哈，恭喜lz啊，太好啦！

白雲山民

頂ＬＺ

allenoak

你的第一点他们也许可以考虑，祝你好运了！！

jxiaojia

看了这个帖子后, 自己赶紧去弄了一个AUSkey, 然后想要lodge一下BAS.
不过为什么我就是找不到哪里可以lodge BAS啊?! 是不是和所做的tax return有关系的? tax return里面有 PSI 的输入才会有显示的?
谢谢

chenpu

原帖由 jxiaojia 于 2010-9-5 09:59 发表
看了这个帖子后, 自己赶紧去弄了一个AUSkey, 然后想要lodge一下BAS.
不过为什么我就是找不到哪里可以lodge BAS啊?! 是不是和所做的tax return有关系的? tax return里面有 PSI 的输入才会有显示的?
谢谢 ...

登陆以后，因该有个ACTIVITY STATEMENT, 里面会列出你说有的BAS, 不论是LODGE还是OUTSTANDING的。

chenpu

事情原来没有想想得那么容易，他们原来把我的INCOME TAX REFUND拿来OFFSET这些罚款，现在罚款虽然不用了，可是让他们退那些INCOME TAX RETURN，已经打了两个电话，原来是说16/09 之前会退回来，今天问了，还没有处理，让我再等两周，不知道他们搞什么鬼，不会说不退了吧？像ATO这样的效率，要是私人公司，找被人冲破门了，没办法，老百姓只有叫苦得分！严重鄙视！

purplenight

原帖由 chenpu 于 2010-9-17 11:41 发表
事情原来没有想想得那么容易，他们原来把我的INCOME TAX REFUND拿来OFFSET这些罚款，现在罚款虽然不用了，可是让他们退那些INCOME TAX RETURN，已经打了两个电话，原来是说16/09 之前会退回来，今天问了，还没有处理，让我再等两周，不 ...

Don't worry. It's normal that you have to wait this long nowadays. The ATO changed their system a few months ago, and has been having all kinds of problems ever since. You will get your refund back evetually. It took them 5 months to process one of my client's tax return. The poor company waited for another month before they finally received the refund cheque, but the ATO also paid them about $9,000 interests to compensate for the delay.

[ 本帖最后由 purplenight 于 2010-9-17 11:51 编辑 ]

ronitrue

既然他们说waive了，早晚会退钱给你的。

chenpu

最新update，我的 e-tax refund终于在兜兜转转，反反复复之下，历经两个月终于保住我的辛苦钱！顺利拉下了帷幕：）再次感谢大家的关心和帮助！

Martin_2F

主要是楼主当初注册ABN时连带申请了GST，有GST注册的话，一定会要求每季度的BAS report。

所以注册生意的时候一开始不要马上注册GST，当你真正要开出第一个invoice（也确定生意的年收入会过$75,000）的时候，再注册GST也不晚。

当然除开GST外，如果你也注册了PAYG Withholding的话，也有每季度的BAS要求。

了然在心

原帖由 Martin_2F 于 2010-9-23 17:19 发表
主要是楼主当初注册ABN时连带申请了GST，有GST注册的话，一定会要求每季度的BAS report。

所以注册生意的时候一开始不要马上注册GST，当你真正要开出第一个invoice（也确定生意的年收入会过$75,000）的时候，再注册GST也不晚。
...

请教一下如果没注册GST和PAYG就根本不用BAS REPORT了？
谢谢了

astina

对

了然在心

多谢总舵主答疑解惑