To be eligible for the scheme, there are a number of requirements, including lodging BAS monthly online and making payments electronically. There is an additional requirement that the taxpayer and any members of the GST group, branches or joint ventures are up-to-date with their tax returns and payments. The Australian Taxation Office (ATO) has recently commenced active monitoring of this last requirement. This has resulted in the ATO issuing letters to taxpayers notifying them that their DGS status is being reviewed or revoked.
If you are currently approved for the DGS and have outstanding tax returns or payments, you should take steps to address this before the ATO issues a notice revoking your DGS status.