SAM2060 – Amend payment: amend payments on account: notify agent of new or amended PoA

New or amended 1996/97 payments on account, entered in SA after December 1996, are notified by letter to any acting agent where a form 64-8 is held.

The letter is to be issued without delay, and where possible

• On the date that the 1995/96 assessment is raised or amended or a standover is created or amended
• Immediately after the payments on account are created or amended

The letter is to give details of the new or amended payments on account and the amounts that are payable, state what the due dates are and say if anything has been paid.

Note: The amended payments on account may not be the amounts payable by the taxpayer. The consequences of amending payments on account ( SAM1120) depend on whether the taxpayer has made a claim to adjust.

In many instances it should be possible to include this information in correspondence that may be taking place with an agent about the 1995/96 liability. In other cases a copy of the letter to the taxpayer, showing the client reference, can be sent.

Select the SA Note (Letter to agent notifying (new / amended) Payment on Account) from the SEES Notes Paster.