Updates from the ATO

Unfair Preference Claims Forms

To improve the efficiency of processing an unfair preference claim against the Commissioner of Taxation, the ATO has developed separate forms for liquidators and bankruptcy trustees.

Bankruptcy Trustees should complete the Bankruptcy preference payment claim form to make a claim against the Commissioner of Taxation for payment believed to be preference payments in accordance with section 122 of the Bankruptcy Act 1966.

Completing this form with all required information will expedite the processing of an unfair preference claim.

Request for documents and online self-service

Insolvency practitioners can obtain copies of documents that the ATO holds without making a request under the Freedom of Information Act 1982. The confidentiality provisions in the Taxation Administration Act 1953 allows the ATO to disclose taxpayer information in certain circumstances. Request for information should be limited to:

  • situations where the information is not accessible via online services for business
  • information about an insolvent entity (the incapacitated entity) you formally represent
  • the period two years before the date of your appointment as the entity's representative

Where third-party information or substantial amounts of information are requested, The ATO require specific reasons for the documents, including the purpose they will serve in the liquidation or administration process.

The ATO’s Online services for business provide 24-hour access to information and allows practitioners to conduct transactions in a secure online environment.

If the information you require is not available on the portal or you are unable to access specific information for the entities you represent, you can send a message using secure mail. This function is accessed via the ‘Communication’ tab in Online services for business. You will need to ensure that you select the ‘Request for Documents’ subject heading.

Online Education sessions

WebEx Meeting Centre is the ATO's enterprise web conferencing solution that enables the ATO to meet with clients and collaborate anywhere and at any time.

The Insolvency Industry Engagement team uses WebEx Meeting Centre to conduct Online services for business education sessions with insolvency practitioners.

The platform allows for the real time demonstration of Online services functionality using your systems, allowing us to answer any enquiries as we go to help your firm get the most out of the service. The sessions can be arranged at short notice.

More information

If you would like to find out more about using the ATO Online services for business, managing access or our WebEx education sessions, please email your contact details to InsolvencyPractitionerServices [at] ato.gov.au

For general information refer to the insolvency practitioners section on ato.gov.au/insolvency