Customer contact regarding trusts and companies program review 043-04160040

To find the trust and/or company record the customer is linked to:

• go to the Link Summary (LS) screen
• enter 'L' next to the trust/company record you want to go to

All trust and company records are in Environment 'A'.

• If not in Environment 'A', the system will ask if you want to go to Environment 'A'
  Code 'Y'

The activity on the Future Activity List (FAL) screen will show details of when the review started. There are 3 types of reviews:

• TAN - Trust and Companies Income Tax Return Review
• TDI - Trust and Companies Discretion Review
• TES - Trust and Companies Estimate Review

For more information on these review types, go to Step 8.

Customer contacts about the review letter

Ensure customer is aware they should provide the latest completed tax return and financial statements to satisfy the review request, unless these have already been assessed by Services Australia.

Have the required tax return and financial statements been supplied?

• Yes, go to Step 4
• No, obtain details from the customer about why the documents cannot be supplied as requested. Go to Step 2

Is there likely to be a delay of more than 56 days from the request date?

• Yes, go to Step 3
• No, the review can be extended up to 56 days as follows:
• go to the FAL screen and 'V'iew the activity
• in the Date field, advance the date to when it is expected that the documentation will be available
• in the Notes section, take care not to remove any information that is already there, add in the reason for the delay and who the contact person is
• restore payments if appropriate
• procedure ends here

Note: the activity on the FAL screen will show details of when the review started. To see the issue date of the request to the customer or the contact person for the trust or company, go to the History Summary (HS) screen and check the BLA letter with a prefix of 'TAC'.

Where the documents will not be available for more than 56 days from the request, a Complex Assessment Officer (CAO) determination is required.

Use Fast Note - select Auto text, use Complex Assessment > Request for CAO action > CAO General.

Include the customer's explanation of why the documents will be delayed more than 56 days from request date and an approximate date for the provision of the documents. Advise the customer a CAO will call to discuss the extension request. Explain the call will be from a private number and record any special contact considerations.

Procedure ends here for Service Officer.

CAOs, go to Step 5.

If the customer attends a service centre with the financial documentation:

• Documents must be scanned onto the company or trust's record for processing using current scanning protocols so they automatically transfer to region CAO
• If the customer sends the financial documentation back via post, the scanned document will be attached to the company or trust's record

Once customer has provided documentation in response to the program review, 'S'elect the review activity from the FAL screen.

If the customer has contacted to advise they have supplied documents but have received a reminder letter and:

• documents have been received
• there is no receipt indicated
• customer's payments are suspended 'FRT' (Fail to return trust and company correspondence)

Check if the review activity on the FAL or Activity List (AL) screens has a note to indicate the receipt of the documents. Check the customer and trust or company records. Also, check any DOCs.

Use Fast Note - select Auto text, use Complex Assessment > Request for CAO action > CAO General, for further investigation.

Procedure ends here for Service Officer.

CAOs, go to Step 6.

For Complex Assessment Officer (CAO) use only

Attempt to contact the customer by phone to discuss the request and decision. Valid reasons for an extension may include but not limited to, time required for lodgement of income tax returns.

Is the extension request reasonable and an approximate date can be provided for when the documents will be provided?

• Yes, the review needs to be completed and a new review set for the future date provided by the customer:
• 'S'elect the review from the FAL screen and navigate to the T & C Miscellaneous Details (TRMD) screen
• Update the financial year to the next one (as it the review is being actioned)
• Code a Date of Event of yesterday or before
• Leave the activity on the Activity List (AL) screen
• In Customer First, create a new program review on the Activity Registration (AYR) screen and complete the fields as follows:
  Service Reason: TRF
  Activity Type: TRV
  Source: INT
  Date of Receipt: today's date
  Review Reason: TAN
  Resubmit Date: customer's extension date
  Action: FMI (Form Issue)
  Action Date: as per Resubmit Date
  Keywords: leave blank
  Proceeds With Activity?: N
  Transfer to Region: leave blank
  Notes: 'Extension for return of documents granted. Restart annual review process.'
• The review will mature on the Resubmit Date coded in the AYR activity and a new annual review letter will issue
• Finalise the activity that was left on the AL screen
• Go to the TRMD screen and 'D'elete the Date of Event with the new financial year just entered
• Finalise that activity (this will leave a deleted Date of Event at the top)
• Restore payments if appropriate
• Record details on a DOC that the workaround has been used to explain the deleted Date of Event
• No, the review date cannot be extended:
• Advise customer their payments will suspend 91 days (35+28+28) from the date of first request letter and will cancel 13 weeks after the suspension date if the required documents are not provided
• Record a DOC on the customer and entity record with details of CAO discussion with customer, including reason for review not being extended

Procedure ends here.

For Complex Assessment Officer (CAO) use only

Only the CAO has the delegation to make any attribution variation.

Has all the required documentation to complete the assessment been provided?

• Yes, go to Step 7
• No, if any further information is required, a request for information must be issued on the customer's record. See Requesting information (CLK). Add to the Notes section what further documentation has been requested

For detailed coding of reviews, see Program, discretion and estimate reviews and reminders for private trusts and private companies.

For Complex Assessment Officer (CAO) use only

CAO to complete the assessment.

Once the CAO assessment has been completed, the attributed income and assets from the trust or company will be displayed on the Trust/Company Income/Assets Summary (TRCIAS) screen in the customer's record. It displays as:

• Non-Primary Production Assets, and
• Primary Production Assets
  Note: the reason that 2 types of assets display is to enable the aggregation rules to be correctly applied automatically to all of the customer's primary production assets
• For information on concessions and exceptions to the attribution rules, see Trusts and companies - concessions and exceptions
• For screens for coding trusts and companies, see Important screens for private trusts and private companies
• For detailed coding of reviews, see Program, discretion and estimate reviews and reminders for private trusts and private companies

Procedure ends here.

There are 3 types of reviews. The automatic risk based program reviews coincide with the organisation's income tax return (ITR) lodgement cycle.

• TAN - Trust and Company ITR program review
• This review is set on the organisation's record in Environment 'A', if a review is required. A determination will be made as to whether a review is required based on the risk rating applied by Service Profiling as a part of the annual cycle. Once a review is initiated, an automatic request is made for the full financial statements of the Trust or Company. The program review will also prompt the automatic update of Managed Investment, Shares and Real Estate data
• TDI - Trust and Company Discretion review
• Any TDI review is in addition to the TAN review. This review is required if a discretion indicator has been entered on the TRMD screen. TDI review dates cannot be more than 6 months in the future
• TES - Trust and Company Estimate review
• Any TES review is in addition to the TAN review. This review is required if an 'estimate' indicator has been entered on the TRMD screen. TES review dates cannot be more than 6 months in the future