The ATO has a section that deals with what it calls “complex issues” that tax practitioners may come across now and then when managing their clients’ tax affairs. It says the service is there to help resolve complex administrative issues and tax technical interpretation queries that practitioners may have been unable to resolve online or by phone.
The service is available to all registered agents, legal practitioners and other intermediaries who represent clients in a professional capacity. The ATO’s service operates on the understanding that if it needs to discuss client-specific details, the representative intermediary will have been nominated as an authorised representative of that client.
Issues the service can help with Tax professionals can use this service for complex administrative issues or tax technical interpretation queries that they haven’t been unable to resolve elsewhere.
For example:
administrative issues that are outside the norm and not able to be resolved by the ATO’s standard processesgeneral advice about new or changed legislationcomplex or multiple, related tax technical issues (for example where there is an interaction between taxes or a variety of concessions/considerations within a tax)general help with legal interpretation – where a decision is required around the ATO’s view.
ATO advice and guidance The ATO emphasises however that responses to technical queries made via the complex issues resolution service are for general guidance only and are not legally binding. If you or your client requires binding technical advice, it is advisable to seek a ruling.
It also says the service should not be used to lodge complaints (see here for more on making a complaint).
Getting it done You can submit your query online using the ATO’s complex issue resolution form.
The ATO says that if you experience difficulty using the form, your query can be sent to Tax Practitioner Assistance@ato.gov.au providing your contact details, full details of the issue and details of the interactions you have already had with the ATO in relation to the matter.
How the ATO will resolve your issue You should get an acknowledgement of your inquiry within one working day. The ATO says it aims to resolve tax technical issues within five working days, although administrative issues and complex tax technical queries may take longer to resolve. If this occurs, the ATO should advise you of the timeframe and keep you informed of progress.
# [ATO], [tax issues], [tax questions], [tax technical]
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