With eSAT being decommissioned last year on 1 March 2022, you now need to use Online services for business to lodge your auditor contravention reports (ACRs) electronically. It is one of the efficient ways of managing your tax and super obligations.

Embedded with several modern day features, Online service for business makes it easier and efficient to lodge ACRs, including:

• the ability to create and store SMSF auditor details to populate when creating ACRs and audit complete advices
• the ability to prepare and save multiple ACRs before lodging
• pre-lodgement name checks and Australian business number (ABN) validation to ensure fund details match Super Fund Lookup information

To lodge via online services for business:

• Select reports and forms from the Lodgements menu
• Select Audit Contravention Reportfrom the collection of reports and forms
• Complete the required fields
• Check the declaration and press submit

A receipt number will be shown after the form has been submitted successfully, and you may then opt to print or save a copy of it.

The best method for sending us a secure mail and submitting ACRs and ACAs is through online services for business. A hardcopy of the auditor/actuary violation report form is also available upon request.

If you are an approved SMSF auditor or actuary for an SMSF and have contraventions to report on your ACR, you can follow these instructions. Before you complete and submit your ACR, make sure you understand and complete all your responsibilities for the financial year.

Penalties may be imposed for giving false or misleading statements. For more details about ACR lodgements, feel free to schedule an appointment with our tax accountants.