SAM2020 - Amend payment: amend payments on account: payments on account: 1996-97 amendments

There are a number of reasons why the amounts of the 1996-97 payments on account (PoA) need to be amended or new payments on account need to be created. These reasons all relate to changes to the amount collectible for 1995-96 and are as follows

• A main or further Schedule A or D assessment is made or amended
• A main or further Direct Collection (DC) assessment is made or amended
• An amount held over formally or informally changes or is created on any Schedule A, D, or DC assessment (see the previous two entries)

After amending PoA, function AMEND TAXPAYER SIGNALS is used to check for the presence of a current time to pay arrangement. Where an arrangement exists and the office monitoring the arrangement is not shown in the Free Format Notes field, function MAINTAIN SA NOTES is used to identify the monitoring office. The monitoring office is advised of the amendment so the arrangement can be reviewed.

New or amended PoA are normally notified manually to the taxpayer and, where a form 64-8 has been received, to the agent. For more information see subjects

• ‘Notify taxpayer of new or amended PoA’ (SAM2050), and
• ‘Notify agent of new or amended PoA’ (SAM2060).

Note: When payments on account are amended, the amendment may or may not alter the amount the taxpayer has to pay.