• Tax Agent Portal mail topic list

    These topics and corresponding subjects are available in portal mail.

    Activity statements 

    Debt and lodgment 

    Excise 

    Exploration Development Incentive (EDI) 

    Fringe benefits tax (FBT) 

    General questions, problems and help 

    Goods and services tax (GST)  

    Higher Education Loan Accounts (HELA) 

    Income tax 

    Mineral Resource Rent Tax 

    Pay as you go 

    Petroleum Resource Rent Tax 

    Refunds and remission 

    Registrations 

    Statement requests and account details 

    Superannuation 

    Activity statements 

    • Agent assessed deferral
    • ATO assessed deferral
    • Cancellation of failure to lodge on time (FTL) penalty (safe harbour)
    • Debit or nil balance enquiry
    • How do I complete my activity statement?
    • Payment arrangement request
    • Penalty or interest calculation
    • Refund for activity statement
    • Remission of failure to lodge on time penalty
    • Remission of general interest charge
    • Remission of non-electronic notification or non-electronic payment penalty
    • Status of business activity statement (BAS) refund (where > 14 days since BAS was lodged)
    • Substantiation for activity statement refund

    Debt and lodgment 

    • Agent assessed deferral
    • ATO assessed deferral
    • ATO assessed deferral Taxable payments annual report
    • Cancellation of FTL penalty (safe harbour)
    • Closely held deferral request
    • Debit or nil balance query
    • Lodgment program assistance
    • Payment arrangement request
    • Penalty or interest calculation
    • Remission of FTL penalty
    • Remission of general interest charge
    • Remission of late lodgment penalty – tax agent requests
    • Remission of shortfall interest charge
    • Taxable Payments Annual Report

    Excise 

    • Alcohol enquiry
    • Audit
    • Collections returns
    • Duty-free store enquiry
    • Fuel tax credit enquiry
    • Petroleum enquiry
    • Technical advice request
    • Tobacco enquiry
    • Wine equalisation tax enquiry
    • Other fuel scheme enquiry

    Exploration Development Incentive (EDI)

    • Advice
    • Lodgment

    Fringe benefits tax (FBT) 

    • ATO assessed deferral
    • Agent request for electronic FBT client list
    • FBT non-lodgment advice
    • Cancel FBT
    • Cancellation of FTL penalty (safe harbour)
    • Change details for FBT
    • Debit or nil balance enquiry
    • General FBT questions
    • Payment arrangement request
    • Penalty or interest calculation
    • Register for FBT
    • Remission of FTL penalty
    • Remission of general interest charge
    • Remission of late lodgment penalty – tax agent requests
    • Other

    General questions, problems and help 

    • Notify ATO of appointment of new public officer
    • Review of decisions for the remission of late lodgment penalty – tax agent requests
    • Review of decision for deferrals from tax agents

    GST 

    • Agent assessed deferral
    • ATO assessed deferral
    • Charities, religious institutions, non-profit entities
    • Consolidation registration enquiry
    • Deferral of GST on importations (DGST)
    • Education courses
    • Eligibility for GST registration, instalments or cancellation
    • Export, import or online trading of goods and services
    • Financial supplies or Insurance
    • Food, entertainment and SAM (simplified accounting method)
    • Government grant or funding, taxes, fees, charges
    • Grouping or branching registration enquiry
    • GST joint venture notification
    • Health and medical product or service
    • How do I complete my activity statement?
    • Land or property transaction (including retirement villages)
    • Motor vehicles or Luxury car tax
    • Other sales, purchases and tax invoice enquiry
    • Time limits on refunds or activity statement amendment

    Higher Education Loan Accounts (HELA) 

    • Higher Education Contribution Scheme (HECS)
    • Higher Education Loan Program (HELP)
    • Student Financial Supplement Scheme (SFSS)

    Income tax 

    • Agent assessed deferral
    • ATO assessed deferral
    • Debit or nil balance query
    • Income tax return amendment – partnerships
    • Income tax return amendment – trusts
    • Income tax return amendment – companies
    • Income tax return amendment – super funds
    • Payment arrangement request
    • Penalty or interest calculation
    • Remission of FTL penalty
    • Remission of general interest charge
    • Remission of late lodgment penalty – tax agent requests
    • Remission of shortfall interest charge
    • Cancellation of FTL penalty (safe harbour)
    • Financial hardship refunds
    • 2007 and later years incorrect pre-filling data
    • Data matching – Foreign source income

    Mineral Resource Rent tax

    • General enquiries

    Pay as you go

    • Instalments - Change PAYG instalment cycle
    • Instalments - Change instalment rate
    • Instalments - Explanation of instalment rate
    • Instalments - Other instalment queries
    • Withholding - Cycle change request - withholding amount less than $1 Million
    • Withholding - Cycle change request - withholding amount more than $1 Million
    • Withholding - ATO cycle change letter received - request to remain on current cycle

    Petroleum Resource Rent Tax

    • General enquiries

    Refunds and remission 

    • ATO pay interest on an early payment – request
    • Client overpayment/double payment
    • Excess imputation credit refunds
    • Interest paid on an overpayment of an income tax return
    • Penalty or interest calculation
    • Refund tax withheld
    • Remission of FTL penalty
    • Remission of general interest charge
    • Remission of late lodgment penalty – tax agent requests
    • Remission of non-electronic notification or non-electronic payment penalty
    • Returned refunds
    • Financial hardship refunds

    Registrations 

    • Bank account details update request
    • Consolidation registration enquiry
    • Designated infrastructure project entity notification
    • Grouping or branching registration enquiries
    • If the online process for cancellation of an ABN or tax obligation has not met your requirements
    • If the online process for registering an ABN or tax obligation has not met your requirements
    • If the online process for updating contact details has not met your requirements
    • If the online process for updating name and address details has not met your requirements
    • If the online process for updating other registration details has not met your requirements
    • Non-residents registration enquiry
    • Notify ATO of appointment of a new public officer
    • GST joint venture notification
    • WET, FTC, LCT Registration

    Statement requests and account details 

    • Debit or nil balance enquiry
    • Payment arrangement request
    • Penalty or interest calculation
    • Remission of FTL penalty
    • Remission of general interest charge
    • Statement of account – activity statement – credit balance
    • Statement of account – income tax – credit balance

    Superannuation 

    • Agent request for additional time to lodge
    • Are there superannuation monies for a client on the lost members register?
    • Direct claim payout from the superannuation holding account special account (SHASA)
    • Is a particular fund registered as a complying superannuation fund?
    • Lodge SG Amnesty ATO Payment Form
    • Lodge SG Amnesty Fund Payment Form
    • Lodgment – Transfer Balance Account Report
    • Manual payment request
    • NCC balance
    • Payment and transfer of superannuation holdings reserve
    • Payment arrangement request
    • Penalty or interest calculation
    • Refund request
    • Remission of general interest charge
    • Replacement superannuation cheque request
    • Request re-issue of 'stale' superannuation cheque
    • SMSF product ruling
    • SMSF specific advice
    • Statement of account or account query
    • SMSF cancellation of registration where the fund has not legally established
    • SMSF new registrant – Return not necessary request
    • Other

Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).