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  • Communication preferences

    We are committed to improving services for you and your registered tax or BAS agent (registered agent) through tailored and contemporary online services.

    To improve how we determine where to send our communications to you, we are currently testing new functionality called Communication preferences with a number of registered agents.

    You can:

    • have all communications sent to you
    • have all communications sent to your registered agent
    • have some communications sent to you and other communication sent to your registered agent.

    To set your communication preferences:

    • Your registered agent will ask you how you would like to receive your communications from us.
    • You can choose if you want your registered agent (see Note) to receive the communications or if you would like to receive the communications in your myGov inbox (if you do not have a registered myGov account, we will send the correspondence to your postal address).
    • You will need to give your registered agent permission to set these preferences by providing written authorisation.
    • Your registered agent will let us know what your preferences are.

    Note: If you have more than one tax or BAS agent and you want some of your electronic communications to go to each, you will need to complete an authorisation for each registered agent. For example, you can authorise your BAS agent to receive electronic communications relating to activity statements and your tax agent to receive electronic communications related to your income tax obligations.

    If you elect to have some or all of our communication sent directly to you, where you access it is determined by whether you have a myGov account linked to the ATO. If you have linked the ATO to your myGov account, all electronic communications will be sent to your ATO Online inbox, otherwise it will be sent to your postal address.

    If you want your communications from us sent to your registered agent - we will send them electronically to their secure ATO system inbox.

    Written authorisation

    As outlined in the steps above, your registered agent can only set your preferences with your express written authorisation. They will let you know how they want the authorisation; this could be through email, fax or paper. You are required to retain a copy of your authorisation for up to five years depending on your circumstances. We also recommend your registered agent keeps a copy of your authorisation for their own records.

    A BAS agent can only be given authorisation for activity statement related and debt communications.

    How to check your communication preferences

    You can view the communication preferences set on your behalf through myGov in ATO Online.

    To view your communication preferences:

    • Select My Profile on your ATO Online homepage
    • Select Communication
    • Select My agent preferences.

    Setting your own communication preferences

    Initially, you will only be able to view your communication preferences.

    If you want to change your communication preferences, contact your registered agent. If you can’t contact them you can contact us.

    Communications that can be sent electronically

    We send many different types of communications about your tax and superannuation obligations.

    The communications that can be sent electronically to you or your registered agent have been categorised into six broad communication types:

    • income tax
    • activity statement related
    • study and training support loans
    • debt
    • superannuation
    • employer and business obligations.

    There are some communications that cannot currently be sent electronically. Where we are unable to send a communication electronically, we will send it to your postal address we have on record.

    We will continue to expand the number of communications we send electronically.

    Income tax

    Correspondence in the income tax category

    • Annual PAYG instalment notice – Payment not required
    • Div 293 – Notice of Assessment
    • Income tax – Certainty check – Requirements met
    • Income tax – Individual – Tax receipt
    • Individual income tax – Processing delay advice
    • Lodgment – Early reminder notice
    • Lodgment – Overdue – Reminder
    • Lodgment – Overdue – Final Notice
    • New PAYG instalment – Individual / Consolidated group member
    • New PAYG instalment – Introduction
    • Notice of assessment – Div 293 tax – EFT refund / Payment due
    • Notice of assessment – Individual or Trust – EFT refund / Payment due
    • Notice of assessment – Individual or Trust – Payment due
    • Payment – Superannuation Div 293 tax – Release authority
    • Payment – Superannuation Div 293 tax – Account discharge liability
    • Payment summary – Interest withholding tax
    • PAYG instalment – Entitlement advice
    • Penalty warning – Lodgment
    • Penalty notification – Failure to lodge
    • Penalty payment – Administrative penalty incurred
    • Registration confirmation/update – PAYG instalments allowed
    • Registration update – PAYG instalments disallowed
    • Statement of account – Payment slip
    • Statement of account – Possible refund
    • Superannuation – Div 293 tax – Assessment advice
    • Superannuation – Excess concessional contributions – Determination advice
    • Superannuation – Excess concessional contributions – Information sheet
    • Superannuation – Excess non-concessional contributions – Determination

    Activity statement related

    Correspondence in the activity statement related category

    • ABN – Cancellation advice
    • Lodgment – Early reminder notice
    • Lodgment – Overdue – Reminder
    • Lodgment – Overdue – Final Notice
    • Registration cancellation – GST
    • Registration cancellation – PAYG withholding and branch
    • Registration confirmation – GST branch
    • Registration confirmation – Fuel tax credit
    • Registration confirmation – PAYG withholding and branch
    • Registration update – GST lodgment cycle
    • Registration update – GST lodgment cycle change from annual
    • Registration update – PAYG withholding payment change

    Study and training support loans

    Correspondence in the study and training support loans category

    • Notice of Overseas Levy
    • Statement of account – Loan account

    Debt

    Correspondence in the debt category

    • Confirming your payment plan
    • Debt – Overdue reminder
    • Debt – Payment demand – Warning
    • Debt – Payment required
    • Debt – Referral notification – Debt collection agency
    • Debt – Warning notification
    • Payment arrangement – Lump sum
    • You have missed a payment

    Superannuation

    Correspondence in the superannuation category

    • PAYG payment summary – Superannuation lump sum / Departing Australia Superannuation Payment
    • SHAsa payment confirmation advice
    • SHAsa annual statement
    • SHAsa opening account statement
    • SMSF – Trustee obligation advice
    • Statement of account – Superannuation – EFT refund / payment due
    • Superannuation contribution – Fund/RSA account required
    • Superannuation entitlement overpayment transfer advice individual
    • Superannuation government contribution entitlement paid
    • Superannuation guarantee – Account transfer advice
    • Superannuation guarantee employee entitlements – Company deregistered – Query closed
    • Superannuation guarantee employee entitlements – Debt collection progressing
    • Superannuation guarantee employee entitlements – Investigation started
    • Superannuation guarantee employee entitlements – Investigation closedYes
    • Superannuation guarantee employee entitlements – Employer bankrupt – Investigation closed
    • Superannuation guarantee employee entitlements – Employer debt established
    • Superannuation guarantee employee entitlements – Employer in administration – Investigation closed
    • Superannuation guarantee employee entitlements – Employer in liquidation – Investigation closed
    • Superannuation guarantee employee entitlements – Further information not provided – Query closed
    • Superannuation guarantee employee entitlements – Investigation progressing
    • Superannuation guarantee employee entitlements – Lapsed time frame – Query closed
    • Superannuation guarantee employee entitlements – Legal action started – Debt collection progressing
    • Superannuation guarantee employee entitlements – Nil recovered – Investigation closed
    • Superannuation guarantee employee entitlements – Not entitled – Query closed
    • Superannuation guarantee employee entitlements – Payment confirmed – Query closed
    • Superannuation guarantee employee entitlements – Query received
    • Superannuation guarantee – Overpayment advice – No action required
    • Superannuation – Nominate active super fund account
    • Superannuation – Unclaimed super money – Rollover benefit statement – Individual

    Employer and business obligations

    Communication in the employer and business obligations category

    • Lodgment - Overdue - Taxable payments annual report
    • Lodgment - Overdue - Taxable payments annual report - Further reminder
    • Notice of assessment - Superannuation guarantee charge - EFT refund
    • Payment - Superannuation guarantee charge shortfall
    • Payment - Superannuation guarantee additional charge
      Last modified: 31 Jul 2019QC 57942