Client Update

The combined cui and cue Client Details forms have been replaced by the ATO PLS service with four new forms.

Other Tax Agent forms include:

• Correspondence Preference form CP

• Tax Agent Request Form

For more information, see Client Update Forms via PLS.

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Client update for entities (CU)

To complete the combined Form CU for Entities, select Preparation > Schedule > Schedule cue.

Modifying details for both income tax and activity statement purposes using the Form (CU):

• Adding, deleting or modifying a client's details may be done simultaneously for both income tax returns and activity statements.

• Further returns not necessary or return not necessary or taxpayer deceased apply only to income tax returns.

When should each option should be used?

The following list of questions provides an indication of when each option should be used:

• Adding a client for Income Tax purposes?

Answer Yes to this question if the client is a new client, or is an existing client who was not listed on the latest Client List. This list is available for download via ELS after lodging a Request for Report (RR) form.

• Delete a client for Income Tax purposes?

Answer Yes to this question if the client is no longer your client. Answering Yes to this question means that you will not be able to make enquiries to the ATO on behalf of the client, and the client will no longer be on your Client List report.

• Change of name for Income Tax purposes?

Answer Yes to this question where your client has changed his/her name since the last return lodged and you will not be lodging a return for them prior to the next Client List being available.

• Change of address for Income Tax purposes?

Answer Yes to this question where your client has changed his/her address since the last return lodged and you will not be lodging a return for them prior to the next Client List being available.

• Taxpayer deceased?

Answer Yes to this question if you know that the taxpayer has died.
(Individuals only)

• Further returns not necessary (FRNN)?

Answer Yes to this question if you know that the taxpayer does not need to lodge any further returns.
(Individuals only)

• Return not necessary (RNN)?

Answer Yes to this question if you know that the client has not lodged prior years returns and does not need to.
RNN - The valid years are 1985 to 2005.
Reason for FRNN - provide the reason that further returns are not necessary.
(Individuals only)

• Are you adding a client for Activity Statement purposes?

Answer Yes to this question if the client is a new client, or an existing client who was not listed on the last Activity Statement Client List. This list is available to download via ELS after lodging a Request for Report (RR) form.

• Are you deleting a client for Activity Statement purposes?

Answer Yes to this question if the client is no longer your client. Answering Yes means that you will not be able to make enquiries to the ATO on behalf of this client and the client will no longer be on your Activity Statement Client List report. DO NOT answer Yes if you are just changing the postal address for Activity Statements.

• Are you modifying an existing client's details for Activity Statement purposes?

Answer Yes to this question if you are updating the postal address, electing to receive outgoing Activity Statements via ELS, electing to cease receiving outgoing Activity Statements via ELS or deleting a client for Activity Statement purposes.

• Request to receive Activity Statement for this client via ELS?

Answering Yes to this question means that outgoing Activity Statements will be delivered to your ELS mailbox, instead of being delivered on paper. Otherwise, a booklet of Payment Advice forms will be sent to the postal address. If you request a replacement Activity Statement it will be sent on paper.

• Request to cease receiving Activity Statement for this client via ELS?

Answering Yes to this question means that outgoing Activity Statements will be delivered on paper, instead of being delivered to your ELS mailbox, although you will still be able to lodge the activity statement via ELS.

Lodging Forms (CU)

Multiple CU forms: Because there is often a requirement to lodge more than one CU for the same client at the same time, for example to advise the ATO that the client does not need to lodge a return for more than one year, Tax provides an index of completed CU forms at the time of tagging the CU for output.

Forms for Prior Years: Client Update forms advising of changes to your clients' addresses, etc. must be completed in the ledger for the current income year. Where you are advising the ATO that a return for a particular year is not necessary, complete the CU in the current income year Tax ledger and type in the relevant year for which a return is not necessary to be lodged.

Back to Client Update

Client Update for Individuals (cui)

In Tax to complete the combined form CU for Individuals, select Preparation > Schedule > Schedule cui.

Modifying details for both Income Tax and Activity Statement purposes using Form (CU):

• Adding, deleting or modifying a client's details may be done simultaneously for both Income tax returns and Activity Statements.

• Further returns not necessary (FRNN)? or Return not necessary (RNN)? or Taxpayer deceased? apply only to Income Tax returns.

For an indication of when each option should be used refer to When should each option should be used?.

For information on lodging multiple forms and those for prior years refer to Lodging Forms (CU) .

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