Online services for agents user guide

Communication

How to view and send within the Communication menu.

On this page

Client mail
Communication history
Practice mail
Preferences
Bulk preferences
Historical transactions

Client mail

The Client mail inbox lets you view your clients' communications that have been sent to you digitally when your clients’ communication preferences are set to your practice.

These communications are also available in the Communication history.

Client mail can also be added as a feature on the agent home page.

To view communications where the communication preferences are set to your practice, select Communication then Client mail.

Note: You can also check Communication history for communications sent to your clients including other communication types such as SMS and paper that you won’t receive in your Client mail inbox.

Communication history

The Communication history gives you access to view available digital correspondence we send to your clients via the following channels:

myGov
email
SMS
paper
agent digital – used to send digital communications to Online services for agents when you have set up Communication preferences to your practice
ATO Online – used to send a digital copy of a statement of tax record and digital activity statement notice.

Some communications cannot be sent digitally. These will continue to be sent by post and won't be viewable in Communication history. We'll continue to add more communication types to enhance this function further.

If your client registers for a myGov account and links it to the ATO, they will get an email or SMS notification from myGov to let them know there are new messages in their myGov Inbox.

If you set communication preferences for your client to your practice, then the client won't get an email or SMS notification from myGov. However, the correspondence will be available in Client Mail and Communication history in Online services for agents and Communication history in the clients myGov Inbox.

To view a client's communication history, see Communication history – client summary.

To view your communication history, from the agent home page:

select Communication then Communication history
- select or deselect All clients depending on the communications you want to view.
- for up to 3 clients deselect All clients and type the client identifier.
- if searching for multiple clients you can only use the same identifier type, TFN or ABN – you can use a combination of the identifier and name.
select Type
- Communications – list of available digital correspondence sent to your clients
- Activity statements – Digital Activity Statement Notice – Digital quarterly GST and PAYG instalment notices
select Time period using the drop-down menu – Last 24 hours; Last 7 days; Last 30 days; Last 5 years (client summary only); or Choose dates
select Channel
- myGov
- email
- SMS
- paper
- agent digital
- ATO online services
then Search – results will be displayed
select Download CSV – a new window will open with the search results as an Excel spreadsheet
select Print friendly version to print or save a copy.

You can view and download a digital activity statement notice for quarterly GST and PAYG instalments (forms R, S and T) for your clients who lodge activity statements electronically.

To view and download a client's digital activity statement notice from the agent home page:

select Communication then Communication history
select or deselect All Clients depending on what you want to view
- then select Activity statements tick box, and deselect Communications tick box
- select the Time period and then Search – this will display the list of clients and their Digital Activity Statement Notice.

If your client's registered delivery preference is paper, we will continue to send paper instalment notices. We don't change their delivery preferences from paper to electronic unless you have lodged electronically.

Practice mail

Practice mail allows you to communicate with us by a secure email channel, as well as view messages you have sent.

Within your practice, you may have access to more than one mailbox; your own, the practice's or another person in the practice.

What you can view depends on your Access Manager permissions. For:

your own mailbox – you will have full email functionality to create, send, delete, reply, allocate and set up notifications (you will need your own myGovID to create your own mailbox)
the practice mailbox – you can view, delete, allocate or set up notifications (you can't create, send or reply to an email)
other mailboxes in your practice – you can view and allocate emails but cannot action or delete emails.

Note: Before AUSkey was decommissioned, you could have multiple mailboxes as you could have one mailbox for each AUSkey you had. While an AUSkey can no longer be used, the mailboxes still exist for reference purposes. To respond to mail in these mailboxes, a user with admin access must first move them to your new myGovID mailbox. Each user can only have one myGovID and consequently only have one mailbox.

To view mail:

select Communication then Practice mail
select the relevant mailbox – the mailboxes you can view depends on your Access Manager permissions
select Inbox or Sent – you can sort by Client, Subject and Received date.

To allocate mail for the practice mailbox you will need to be a principal authority or authorisation administrator in Relationship Authorisation ManagerExternal Link (RAM).

You can then:

select mail items to Allocate to the relevant person in your practice
set up notifications – if you have the relevant Access Manager permissions, you can set up email notifications for your own mailbox and the practice mailbox to alert you when you receive Practice mail messages from us by
- selecting Notifications at the bottom of the screen
- entering an email address
- selecting Save.

You can also view our View, allocate and send practice mail video.

Send a new message

When sending a mail messages ensure you:

have a separate message for each subject
include clear client identifiers such as their full name, TFN or ABN, receipt ID or case ID
attach all supporting documentation, up to a maximum of 6 attachments.

To send a new message:

from the Agent home page select Communication then Practice mail, or from Client summary select Profile then New messages
select New
select the topic and subject of your message. Certain messages require an attachment. See Forms required to be attached for a list of the topics and subjects in which require a form to be attached.
complete the required fields and attach the relevant form if required
select the Declaration then select Send
select Print friendly version to print or save a copy.

Note: You will receive an ATO receipt ID when the message has successfully been sent. You will need to quote this number to us when enquiring about the request.

Forms required to be attached

Forms required according to topic and subject
Topic	Subject	Form to attach
Debt and lodgment	Agent assessed deferral	Agent assessed deferral application
Debt and lodgment	ATO assessed deferral	ATO assessed deferral application Deferrals for new or re-engaged clients with overdue returns application ATO assessed payment deferral application
Debt and lodgment	ATO assessed deferral – Taxable payments annual report	ATO assessed deferral application
Income tax	Agent assessed deferral	Agent assessed deferral application
Income tax	ATO assessed deferral	ATO assessed deferral application
Income tax	Request for copies of tax documents	Copies of tax documents request
Income tax	New or re-engaged client deferral	Deferrals for new or re-engaged clients with overdue returns application
Income tax	Income tax return amendment – partnership	Request for amendment of income tax return
Income tax	Income tax return amendment – trusts	Request for amendment of income tax return
Income tax	Income tax return amendment – companies	Request for amendment of income tax return
Income tax	Income tax return amendment – super funds	Request for amendment of income tax return
Activity statement	Agent assessed deferral	Agent assessed deferral application
Activity statement	ATO assessed deferral	ATO assessed deferral application
Fringe benefits tax	Agent assessed deferral	Agent assessed deferral application
Fringe benefits tax	ATO assessed deferral	ATO assessed deferral application
Goods and services tax (GST)	Agent assessed deferral	Agent assessed deferral application
GST	ATO assessed deferral	ATO assessed deferral application
Superannuation	Agent request for additional time to lodge	Agent assessed deferral application ATO assessed deferral application
General questions, problems and help	Review of decision for deferrals from tax agents or BAS agents	Review of deferral decision application
General questions, problems and help	Submit Tax Practitioner Assistance request form	Tax Practitioner Assistance form

Topic and subject

The mail topics and subjects available to you depend on if you are a tax or BAS agent:

Tax agents
BAS agents

Tax agents

Tax agent mail topic and subject list
Topic	Subject
Activity statements	Agent assessed deferral ATO assessed deferral Cancellation of 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 (GIC) Remission of non-electronic notification or non-electronic payment penalty Status of BAS refund (where greater than 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 Bulk client removal Cancellation of FTL penalty (safe harbour) Closely held deferral request Debit or nil balance query Managed lodgment program Payment arrangement request Payment arrangement with supporting documents Penalty or interest calculation Remission of failure to lodge on time penalty Remission of general interest charge Remission of late lodgment penalty – tax agent requests Remission of shortfall interest charge Supported lodgment program Taxable payments annual report
Excise	Alcohol enquiry Audit Collections returns Duty-free store enquiry Fuel tax credit enquiry (not to be used for registration requests) Other fuel scheme enquiry Petroleum enquiry Product stewardship for oil – category 1 test Technical advice request Tobacco enquiry WET, FTC, LCT registration Wine equalisation tax enquiry (not to be used for registration requests)
Exploration incentives	EDI advice EDI lodgment JMEI advice JMEI lodgment
Fringe benefits tax (FBT)	Agent assessed deferral Agent request for electronic FBT client list ATO assessed deferral Cancel FBT Cancellation of FTL penalty (safe harbour) Change details for FBT Debit or nil balance enquiry FBT amendment request FBT non-lodgment advice and FBT returns General FBT questions Other Payment arrangement request Penalty or interest calculation Register for FBT Remission of failure to lodge on time penalty Remission of general interest charge Remission of late lodgment penalty – tax agent requests
General questions, problems and help	Notify ATO of appointment of new public officer Review of decision for deferrals from tax agents Review of decisions for the remission of late lodgment penalty – tax agent requests Single touch payroll bulk requests Single touch payroll deferrals Submit Tax Practitioner Assistance request form Whole of practice transfer
GST	ACNC – elect to exclude grants Agent assessed deferral Assistance to register or update GST details electronically ATO assessed deferral Branching registration enquiry Charities, religious institutions, non-profit entities Consolidation registration enquiry Deferral of GST on importations (DGST) Education courses 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 registration enquiry GST accounting method or cycle change GST at settlement 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 Registrations update Time limits on refunds or activity statement amendment
Income tax	Agent assessed deferral AMIT member choice AMIT trustee request for remission of income tax ATO assessed deferral Cancellation of FTL on time penalty (safe harbour) Certificate of residency Request for copies of tax documents Debit or nil balance query Div 7A relief ESIC Report NAT 75119 unable to submit online Financial hardship refunds Income tax return amendment – companies Income tax return amendment – partnerships Income tax return amendment – superannuation funds Income tax return amendment – trusts Lodge loss carry back claim form Lodge temporary full expensing schedule New or re-engaged client deferral Payment arrangement request Penalty or interest calculation Prefilled tax return data incorrect Prior year IT amendment for earnout purposes Remission of failure to lodge on time penalty Remission of general interest charge Remission of late lodgment penalty – tax agent requests Remission of shortfall interest charge RTP schedule lodgment Stapled group – choice form Submit 14ZYA notice Substituted accounting period (SAP)
Individuals audit	Capital gains tax Dependent tax offset or Medicare levy exemptions Dividends Employee share scheme Employment income and allowances Foreign sourced income Higher Education Loan Program or income tests Interest or welfare Lump sum and eligible termination payments Medicare surcharge or private health rebate Other Partnerships and trust distributions Rentals Taxable payment annual report Work related expenses
Lodge report	Annual investment income report extension of time Annual investment income report lodgment – PC spreadsheet Common Reporting Standard (CRS) extension of time Employee share scheme annual report extension of time Foreign Account Tax Compliance Act (FATCA) extension of time Non-resident interest, dividend and royalty annual report lodgment – PC spreadsheet Quarterly tax file number report extension of time Quarterly tax file number report lodgment – PC spreadsheet
Pay as you go (PAYG)	Instalments – change instalment rate Instalments – change PAYG instalment cycle Instalments – explanation of instalment rate Instalments – other instalment queries Withholding – ATO cycle change letter received – request to remain on current cycle Withholding – cycle change request – withholding amount less than $1 million Withholding – cycle change request – withholding amount more than $1 million
Petroleum resource rent tax	General enquiries PRRT return or instalment lodgment
Refunds or remission	ATO pay interest on an early payment – request Client overpayment or double payment Excess imputation credit refunds Financial hardship refunds Interest paid on an overpayment of an income tax return NRWT – Custodials Penalty or interest calculation Refund tax withheld Remission of failure to lodge on time 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
Registrations	Bank account details update request Branching registration enquiry Consolidation registration enquiry Grouping registration enquiry GST joint venture notification If the online process for cancellation of an ABN or tax obligation hasn't met your requirements If the online process for registering an ABN or tax obligation hasn't met your requirements If the online process for updating contact details hasn't met your requirements If the online process for updating name and address details hasn't met your requirements If the online process for updating other registration details hasn't met your requirements Non-resident 4157 registration Non-residents registration enquiry Notify ATO of appointment of a new public officer WET, FTC, LCT registration
Reported transactions	Business transactions through Payment systems Government grants Taxable payments
Statement request or account details	Debit or nil balance enquiry Payment arrangement request Penalty or interest calculation Remission of failure to lodge on time penalty Remission of general interest charge
Study and training support loans	Income contingent loans (ICL Accounts)
Superannuation	Agent request for additional time to lodge Approved SMSF Auditor number enquiries Are there superannuation monies for a client on the lost members register? Direct claim payout from the superannuation holding account special account (SHA) Is a particular fund registered as a complying super fund? Lodge SGC statement Lodge Super Guarantee Opt Out Form Lodgment – Transfer balance account report Manual payment request NCC balance Other Payment and transfer of superannuation holdings reserve Payment arrangement request Penalty or interest calculation Refund request Remission of general interest charge SG Statement of account or account query SMSF cancellation of registration where the fund hasn't legally established SMSF Early engagement and voluntary disclosure SMSF new registrant – return not necessary request SMSF product ruling SMSF specific advice
Trustee services	Day 1 notification

BAS agents

BAS agent mail topic and subject list
Topic	Subject
Activity statements	Agent assessed deferral ATO assessed deferral Cancellation of FTL penalty (safe harbour) Debit or nil balance enquiry Fuel tax credit enquiry (not to be used for registration requests) 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 BAS refund (where greater than 14 days since BAS was lodged) Substantiation for activity statement refund Wine equalisation tax enquiry (not to be used for registration requests)
Debt and lodgment	Agent assessed deferral ATO assessed deferral Bulk client removal Debit or nil balance query Managed lodgment program Payment arrangement request Payment arrangement with supporting documents Penalty or interest calculation Remission of failure to lodge on time penalty Remission of general interest charge Supported lodgment program Taxable payments annual report
General questions, problems and help	Review of decision for deferrals from BAS agents Single touch payroll bulk requests Single touch payroll deferrals Submit Tax Practitioner Assistance request form Whole of practice transfer
GST	Agent assessed deferral Assistance to register or update GST details electronically ATO assessed deferral Charities, religious institutions, non-profit entities Deferral of GST on importations (DGST) Education courses 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 GST accounting method or cycle change GST at settlement 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 Registrations update Time limits on refunds or activity statement amendment
Pay as you go (PAYG)	Instalments – change instalment rate Instalments – change PAYG instalment cycle Instalments – explanation of instalment rate Instalments – other instalment queries Withholding – ATO cycle change letter received – request to remain on current cycle Withholding – cycle change request – withholding amount less than $1 million Withholding – cycle change request – withholding amount more than $1 million
Refunds or remission	ATO pay interest on an early payment – request Client overpayment or double payment Financial hardship refunds NRWT – Custodials Penalty or interest calculation Refund tax withheld Remission of failure to lodge on time penalty Remission of general interest charge Remission of non-electronic notification or non-electronic payment penalty Returned refunds
Registrations	Bank account details update request If the online process for updating contact details hasn't met your requirements If the online process for updating name and address details hasn't met your requirements If the online process for updating other registration details hasn't met your requirements WET, FTC, LCT registration
Statement request / account details	Debit or nil balance enquiry Payment arrangement request Penalty or interest calculation Remission of failure to lodge on time penalty Remission of general interest charge
Superannuation	Lodge SG statement Other SG Statement of account or account query

Preferences

The Communication preferences feature lets you and your clients choose where our digital communications are sent. It allows you to set a client's communication preferences to reflect their circumstances and your engagement with us.

You should only set communication preferences for communication types a client has authorised you to act on. Before you set or update their communication preferences, ensure you have clear and express written authorisation from your client and their declaration that the information they provided to you to set or update their communication preferences is true and correct. For more information, see Client communication.

You can choose to apply preferences to as many or as few clients as you wish. Communication preferences won't change activity statement lodgment channels or activity statement lodgment notifications.

Before setting communication preferences, consider if its functionality will benefit your entire practice.

You need to set default communication preferences before you can set any client preferences. This allows you to set, at the practice level, the default communication preferences (or favourites) that can be applied to your clients.

Before setting communication preference you will need written authority from your client. For more information, see Client communication.

To set the default preference for the practice at the agent home page:

select Communication then Preferences
select Practice or Client to determine who we should send communications to for each communication type
select Apply.

Note: Setting a client’s communication preferences to Practice will designate Online services for agents as their preferred address for service for certain ATO communications.

Communication preferences can then be set:

when you add a client
individually at their Profile
using the Bulk preferences function for up to 25 clients at a time.

See Communication preferences to change individual settings.

Bulk preferences

To set up to 25 clients communication preferences:

select Communication then Bulk preferences
create a list of up to 25 clients
select Apply default communication preference or a combination of Practice or Client to determine who we send these clients' communications to for each communication type
select Submit.

See Setting client communication preferences for more detailed information.

Historical transactions

In Historical transactions you can check the status of enquiries you've made with us for your client or your practice.

These include:

Online services for agents
- mail messages
- online forms
- refund requests
- transfer requests
mail
phone
fax.

This function only shows a list of interactions and their status. You cannot view the content of the message. If you no longer have the content for a specific interaction, contact us with the receipt number.

Interactions remain viewable for 3 months after the completion date.

To view interactions for your practice, at the agent home page select Communication then Historical transactions

To view interactions for a client see Historical transactions – client summary.

You can return to the top of this Online services for agents user guide for help on other areas.

Last modified: 24 Apr 2023QC 54079