Practitioner lodgment service

The practitioner lodgment service (PLS) is our main electronic lodgment channel for tax professionals and is gradually replacing the electronic lodgment service (ELS).

The PLS is now the only electronic lodgment channel tax professionals can lodge their clients' 2017 and onwards tax and annual returns. Keep up to date with what you need to know to incorporate SBR into your software and support your tax professional users.

What you need to know:

Latest news

11 April 2019

We have provided clarification to queries which have arisen around the deductions schedule for the 2019 IITR. For more information see 2019 IITR deduction schedule Q and A revised (19.37KB, DOCX).

22 March 2019

A question and answer document which addresses the issues raised by DSP’s at previous PLS Working Group forums in relation to the implementation of the new individual income tax returns deductions schedule has been published with the Practitioner lodgment service working group meeting - 20 March 2019.

6 December 2018

ADP recently requested an extension for the Direct Debit form (EM) until 28 February 2019 to move their non-tax agent clients off the ELS service. Due to the nature and timing of the request, we have agreed to this extension and it will apply to all DSPs.

The Direct Debit form (EM) will now close on 28 February 2019 for all DSPs.

For a list of form closure dates, see Practitioner lodgment service transition dates.

3 December 2018

We have made a decision to extend the closure of ELS for reports and activity statement lodgment to 31 March 2019 for all digital service providers.

For more information, see Practitioner lodgment service transition dates.

10 October 2018

In response to the expression of interest sent on 24 September to join a consultation group to discuss changes to the Company Tax Return and Research & Development Tax Incentive (R&DTI) Schedule, the first meeting will be held in Canberra on 16 October.

6 July 2018

In response to feedback from DSPs, the ATO is making changes to the short and long description of the de-whitelisted error message. This change will see the de-whitelisted message expanded to more accurately reflect the possible causes of the error. DSPs will be informed of this change, which is scheduled for release in August.

For more information, see the PLS focus group page.


The following products are available to help you or your tax professional users transition to the PLS.


Digital service providers can provide feedback by sending an email to