Re: Business Activity Statement (BAS)

«date»

«nameordsht» «address1» «address2» «address3»

REF: «reference»

Hi «casual»

Thank you for your instructions to prepare and lodge your Business Activity Statements (BAS) for the quarter ended DD/MM/YYYY. Our engagement is to prepare and lodge your quarterly BAS and, particularly, the GST calculation sheet.

Please find enclosed your completed BAS for your review and signature.

We would like to remind you that it is your responsibility to maintain your accounting records correctly and we do not review the GST accounting software program or other accounting system that you are using. We have relied on and processed the financial information/summary that you provided us without any review of the primary source documents.

In doing that, we have made the following assumptions:

 GST was payable for all the income you received in the quarter under report;  at the time of lodgment of your BAS, you hold valid tax invoices and adjustment notes for all expenditure incurred by you in respect of which an input tax credit or decreasing adjustment is being claimed;  the information provided by you in respect of input tax credits where the acquisition has been made partly for a private or domestic purpose or partly for input taxed supplies, is correctly apportioned.

We strongly recommend that you read the BAS instructions available from the ATO so that you are aware of the information your GST accounting software package or manual records should be producing.

Based on your instruction, we have adopted the ATO Quarterly GST instalment option, i.e. paying an amount that ATO specifies each quarter. Using this option, we assume that you also engage us to prepare the Annual GST return of the entity at the year end to work out if an additional amount of GST is to be paid to ATO or if a refund of GST from ATO is available.* * - delete this whole paragraph if not appropriate

The BAS must be lodged within 28 days after the end of the quarter unless an extension has been granted. The due date for lodging your BAS and paying the amount of tax due has been extended to DD/MM/YYYY.

(Delete whichever is inappropriate)

Please sign the enclosed Electronic Lodgment Declaration (ELS) of your BAS where highlighted and return it to our office for electronic lodgment before the due date. Please also forward the enclosed Payment Advice with a cheque for $XXXX DIRECTLY to the ATO OR PAY AT YOUR LOCAL POST OFFICE. Payment can also be made by Electronics Funds Transfer (EFT) online. If you wish to use this Disclaimer: These notes are intended to be a guide only. Business Intranet Systems Pty. Ltd. (BIS), its directors, employees and consultants expressly disclaim any and all liability to any person, whether a purchaser or not, for the consequences of anything done or omitted to be done by any such person relying on a part or the whole of the contents. Do not act on the information without first obtaining specific advice regarding your particular circumstances from a tax professional.

© 2012 Business Intranet Systems Pty Ltd. This document is protected by international copyright laws. It is for your internal use only. Unauthorised distribution or reproduction of this information, or any part of it, may result in severe civil and criminal penalties, and will be prosecuted to the maximum extent possible under the law. method and do not have the necessary reference codes for EFT, please contact your client manager and they will be able to assist you. Please ensure that payment is made by the due date as failure to do so may incur penalties and interest charged by Australian Taxation Office.

(Delete whichever is inappropriate)

Please sign the enclosed Electronic Lodgment Declaration (ELS) of your BAS where highlighted and return it to our office for electronic lodgment. Please take a copy of the front page of the BAS and forward this along with a cheque for $XXX to:

(NSW, ACT or QLD Residents) Australian Taxation Office Locked Bag 1793 Penrith NSW 1793 by the due date as failure to do so may incur penalties and interest charged by Australian Taxation Office.

Source documents used for preparing the BAS are returned for your safe custody and our invoice is also attached for your prompt settlement.

Please contact your client manager if you have any queries about this letter, otherwise we will assume you understand and agree with all of the above.

Kind regards,

(Name of Accounting Firm)

Disclaimer: These notes are intended to be a guide only. Business Intranet Systems Pty. Ltd. (BIS), its directors, employees and consultants expressly disclaim any and all liability to any person, whether a purchaser or not, for the consequences of anything done or omitted to be done by any such person relying on a part or the whole of the contents. Do not act on the information without first obtaining specific advice regarding your particular circumstances from a tax professional.

© 2012 Business Intranet Systems Pty Ltd. This document is protected by international copyright laws. It is for your internal use only. Unauthorised distribution or reproduction of this information, or any part of it, may result in severe civil and criminal penalties, and will be prosecuted to the maximum extent possible under the law.