• Online services and forms

    Appointment or cessation of a representative of an incapacitated entity

    Complete the Appointment or cessation of a representative of an incapacitated entity (PDF, 382KB)This link will download a file form if you are an insolvency practitioner and you are appointed as, or cease being, a representative of an incapacitated entity. This covers appointments and cessations of representation as a liquidator, bankruptcy trustee, voluntary administrator, deed administrator and receiver.

    The form allows you to:

    • meet the requirements of notifying us of your appointment under subsections 260-45(2) (liquidators) and 260-75(2) (receivers) of schedule 1 to the Taxation Administration Act 1953 (TAA 1953)
    • enter relevant appointment details
    • put in place various accounts that will help both you and us from the first day of your appointment
    • enter relevant bank details
    • request direct access to client details through our Business Portal (voluntary administrator and liquidator appointments only)
    • meet the requirements of notifying us of the cessation of your representation under section 58-30 of the A New Tax System (Goods and Services Tax) Act 1999.

    Due date

    You need to notify us in writing within 14 days if you have been appointed as a representative of an incapacitated entity.

    As a representative of an incapacitated entity, you must:

    • apply to be registered for GST in that capacity within 21 days of becoming required to be registered
    • notify us when you cease to be the representative of an incapacitated entity within 21 days of doing so.

    You can do this by completing and lodging this form.

    How to lodge the form

    Using secure messaging in the Business Portal

    The easiest way to lodge the Appointment or cessation of a representative of an incapacitated entity (PDF, 382KB)This link will download a file form is electronically using secure messaging in the Business Portal. You must have a valid AUSkey to access the portal.

    When completing the form, ensure that you select the option to request direct access to your client's details in the portal.

    Send your completed form as an attachment to a secure message under the 'Insolvency' mail subject in the portal.

    You will receive a secure message from us when we have provided you with portal access to your client.

    To authorise staff access to the client, the administrator AUSkey holder (or delegated access administrator) will then need to:

    • log on to Access Manager
    • select Whose business I have access to
    • select the Australian business number (ABN) to view the permissions allocated to your business
    • select View authorised credential holders
    • select Authorised new credential holder
    • select the permissions you want that user to have.

    See also:

    Fax or email

    You can also lodge your completed form by sending either:

    • via fax to 1300 726 594
    • via mail to

    Australian Taxation Office
    PO Box 9003
    PENRITH  NSW  2740

    For other correspondence, see Contacting us about insolvency.

    Manage existing appointments using the portal

    Where you have already notified us about your appointment, as a voluntary administrator or liquidator, you can request direct client access to manage your existing appointments using the portal.

    To request portal access to the entity, send a secure message under the 'Insolvency' subject and relevant topic in the portal and attach a document - written on your practice's letterhead - requesting access. The document must outline:

    • the entity's name and ABN
    • your practice's ABN, to which your AUSkey is registered
    • the type of appointment.

    As with new appointments, we will notify you when your access has been granted.

    See also:

    Voidable transaction claim form

    Complete the Voidable transaction claim form (PDF, 296KB)This link will download a file if you are a liquidator who is making a claim against the Commissioner of Taxation for payment believed to be Unfair Preference Payments or Uncommercial Transactions.

    We require the information in this form to make a decision on your claim. All sections of the form that are relevant to a particular case should be completed to the best of your knowledge. Sections that are not relevant may be left blank.

    Some of the information has been requested as at specific dates, for example, the Relation Back Day, 6 months prior and 12 months prior. These intervals are the preferred format and may not be possible for every case. If you are unable to provide six-monthly figures, provide the information as at the relation back day, the financial year end figures, or in accordance with how the information is available to you.

    The Commissioner does not require litigation to be commenced in order to pay a preference claim where no indemnity is sought from the directors, but may require external legal advice. If you are considering commencing legal proceedings, you should notify us at least 14 days in advance.

    Supporting documents

    Any supporting documents attached to this form are to be clearly labelled / listed as an annexure, and numbered on the annexure coversheet provided.

    An Insolvency Report is not required to be specifically prepared for the purpose of this claim however if an Insolvency Report has already been prepared, a copy should be attached to this form.

    The Statement of Financial Performance and Statement of Financial Position are also required to be attached to this form. Make sure the information in each statement is allocated to the relevant components of the statements, and the information presented is, to the best of your knowledge, correct.

    Any further information that comes to hand after lodging the form can be sent to us using secure messaging, explaining it is additional information for this claim.

    What we do not need

    We do not need any information regarding the interaction between the Entity and the ATO which is already available to the Commissioner, for example:

    • case notes
    • copies of tax returns
    • copies of activity statements
    • insolvency report (unless already prepared)
    • copies of running balance accounts or statements of account
    • any correspondence between the entity and the ATO.

    How to lodge the form

    Secure messaging in our Business Portal 

    Send the documents as an attachment to a secure message under the Insolvency subject. For more information, see Secure messaging in the Business Portal

    Fax or mail

    First complete the Debt insolvency cover sheet (PDF, 94KB)This link will download a file and send either:

    • via fax to 1300 726 594
    • via mail to

    Australian Taxation Office
    PO Box 9003
    PENRITH  NSW  2740

    Bankruptcy preference payment claim form

    Complete the Bankruptcy preference payment claim form if you are a trustee making a claim against the Commissioner of Taxation for payments believed to be preference payments in accordance with section 122 of the Bankruptcy Act 1966.

    We require the information in this form to make a decision on your claim. All sections of the form that are relevant to a particular case should be completed to the best of your knowledge. Sections that are not relevant may be left blank.

    Some of the information has been requested for specific dates, for example: 'As per statement of affairs, 6 months prior and 12 months prior'. These intervals are the preferred format and may not be possible for every case. If you are unable to provide six monthly figures, provide end of financial year figures, or in accordance with how the information is available to you.

    The Commissioner does not require litigation to be commenced in order to pay a preference claim, but may require external legal advice. If you are considering commencing legal proceedings, it would be helpful if you notify us at least 14 days in advance.

    Supporting documents

    Any supporting documents attached to this form are to be clearly labelled and listed as an annexure, and numbered on the annexure coversheet provided.

    An Insolvency Report is not required to be specifically prepared for the purpose of this claim, however if an Insolvency Report has already been prepared, a copy should be attached to this form.

    The Statement of Financial Performance and Statement of Financial Position are also required to be attached to this form (if applicable). Please ensure the information in each statement is allocated to the relevant components of the statements, and the information presented is, to the best of your knowledge, correct.

    Any further information that comes to hand after lodging the form can be sent to us using secure messaging explaining it is additional information for this claim.

    What we do not need

    We do not need any information regarding the interaction between the Individual and the ATO which is already available to the Commissioner, for example:

    • case notes
    • copies of tax returns
    • copies of activity statements
    • copies of Running balance accounts or Statements of account
    • any correspondence between the individual and the ATO.

    How to lodge the form

    Secure messaging in our Business Portal

    Send the documents as an attachment to a secure message under the Insolvency subject.

    See also:

    Fax or mail

    Complete and attach the Debt insolvency cover sheet (NAT 14855, PDF, 94KB) and send your documents to us by either:

    • fax on 1300 726 594
    • mail to:

    Australian Taxation Office
    PO Box 9003
    Penrith  NSW  2740

    Last modified: 31 Mar 2016QC 43996