Show download pdf controls
  • Contacting us about insolvency

    There are several ways that insolvency practitioners can contact the ATO about insolvency matters. You can submit your information by:

    Secure messaging in the Business Portal

    We nominate the Business Portal as our preferred means to receive notices and documents required or permitted to be given under the:

    • Bankruptcy Act 1966
    • Bankruptcy Regulations 1996 regulation 16.01(1)(e)(i)
    • Corporations Act purpose and provisions listed in section 600G(1)
    • Corporations Regulations 2001 purpose and provisions listed in section 5.6.11A(1).

    You can contact us using the portal’s Mail function. You must have a myGovID linked to the practice's Australian business number (ABN) in Relationship Authorisation Manager (RAM) to access the Business Portal.

    To send us a secure message using the portal:

    • log in to the Business Portal
    • select New message from the left-hand menu
    • select Insolvency as the subject
    • choose the appropriate sub-heading from the list
    • select Next
    • enter your message
    • click Add to attach your documents
    • select Next to preview and send your message.

    You will receive a receipt identification number as confirmation that your correspondence has been received. A service standard of 28 days applies to correspondence you submit through the portal.

    Remember to save a copy of your message and the receipt ID for your own records.

    Next step:

    See also:

    Fax or mail

    When sending correspondence by fax or mail, first complete the Debt insolvency cover sheet (NAT 14588-02.2021, PDF 116KB)This link will download a file. Send the cover sheet with your form to us by either:

    • fax to 1300 726 594
    • mail to

    Australian Taxation Office
    PO Box 9003
    PENRITH  NSW  2740.

    You must complete a separate cover sheet for each unrelated taxpayer request. Where correspondence concerns a group of related taxpayers, complete one cover sheet with details of only the principal or holding taxpayer.

    To use the cover sheet:

    • open and complete the cover sheet online (average file size is 48KB)
    • print the completed document on blank paper only (using letterhead may cause problems when we scan your documents)
    • use it as your fax header or cover sheet for correspondence sent by mail
    • keep a copy of the document and correspondence for your own records.

    Tips for completing the cover sheet

    To ensure your correspondence is allocated and actioned correctly you need to select the correct subject of the information you are providing.

    You must select one of the following subjects from the drop-down box:

    • New insolvency advice – all appointments – for example, appointment of insolvency practitioner 
      • advice of appointment as joint and several or official liquidator of the company
      • advice of appointment as joint and several administrators of the company
      • notice of an execution or appointment of deed of company arrangement (DOCA)
      • notice of an execution or appointment of deed of company arrangement (DOCA)
      • advice of appointment as trustee of bankrupt estates
      • advice of appointment of trustee of the personal insolvency agreement
      • advice of acceptance of a Part IX proposal.
    • Simplified liquidation 
      • advice that the company is eligible to use the simplified liquidation process
      • all correspondence relating to the simplified liquidation process.
    • SB Restructuring 
      • advice of appointment of a small business restructuring practitioner
      • all correspondence relating to small business restructuring plan.
    • Liquidation – for example 
      • super guarantee charge
      • dividend advice for companies in liquidation
      • general employee entitlements and redundancy scheme (GEERS)
      • taxation clearance request for a company in liquidation
      • requests or advice regarding companies in liquidation.
    • Voluntary administration – for example 
      • super guarantee charge
      • requests or advice regarding companies under voluntary administration.
    • Receiver and manager appointed – for example 
      • super guarantee charge
      • requests or advice regarding companies with a receiver manager.
    • Deed of company arrangement (DOCA) – for example 
      • dividend advice under a DOCA
      • requests or advice regarding companies under a DOCA.
    • Preferences – for example 
      • notification of legal action to recover money paid by an entity during a period of insolvency.
    • Indemnities – for example 
      • a request for funding to pursue further legal action against an insolvent entity.
    • Notice of meeting of creditors – for example 
      • first meeting – voluntary administration or liquidation
      • second meeting – voluntary administration
      • annual, general, remuneration or final meeting – liquidation or deed of company arrangement (DOCA)
      • DOCA termination or variation
      • Part IX debt agreement proposal
      • Part X personal insolvency agreement proposal
      • virtual meeting
      • section 73 composition.
    • Section 129 demand – for example 
      • lodging a demand pursuant to section 129 of the Bankruptcy Act 1966 requesting any available pre-sequestration credits be issued to the trustee in bankruptcy (the prescribed form is available on afsa.gov.au)
      • requesting under section 58 of the Bankruptcy Act 1966, pre-sequestration credits be issued to the trustee in bankruptcy. (these requests should be demanded in accordance with section 129 of the Bankruptcy Act, using the prescribed form available on afsa.gov.au).
    • Bankruptcy – for example 
      • dividend advice for bankrupt estates
      • requests or advice regarding bankrupt individuals.
    • Part IX – for example 
      • requests or advice in relation to Part IX Debt Agreements
      • dividend advice due under the agreement.
    • Part X – for example 
      • dividend advice in relation to the estate
      • proposed terminations of personal insolvency agreements.
    • Request for documents – for example, documents and information relating to your insolvency appointment, including 
      • statements of account for running balance, income tax, super guarantee charge and fringe benefits tax accounts
      • business activity statements
      • tax returns
      • notices of assessment.

    Note: Do not mail correspondence if you have already sent it to us by fax or secure messaging via the portal.

    Contacting us by phone

    To speak to us about insolvency matters, phone 1300 303 570 (select option 1) between 8.00am and 6.00pm, Monday to Friday.

    Before you contact us on behalf of a client, you must be nominated as your client's ATO representative. You must also satisfy proof of identity requirements.

    Last modified: 17 Dec 2020QC 18224