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Information for insolvency practitioners on using Online services for business to access client information and forms.

Last updated 20 May 2021

Insolvency practitioners can use our Online services for business to securely access client information and submit forms and documents.

See also:

Online services for business

Online services for business provides easy and convenient 24-hour access to information. It also allows insolvency practitioners to transact with us in a secure online environment.

Liquidators and voluntary administrators can manage the tax affairs of insolvent entities they represent. Only the current appointed liquidator or administrator will have access to Online services for business for an insolvent entity.

In Online services for business, insolvency practitioners can:

  • access itemised accounts of incapacitated entities
  • prepare and lodge business activity statements
  • submit correspondence
  • notify us of new appointments
  • manage existing appointments
  • send us supporting documents
  • request refunds online
  • view account balances
  • update details.

To access Online services for business you'll need to use myGovID and be authorised in Relationship Authorisation Manager (RAM). Your:

  • myGovID identifies you when accessing government online services
  • RAM authorisation allows you to act on behalf of a business when linked with your myGovID.

After we have been notified of your practice's appointment as a representative of an incapacitated entity, we will advise you when you have Online services for business access to your client.

To authorise staff with access to the client, the principal authority or authorisation administrator will need to set permissions in Access Manager.

See also:

Set permissions in Access Manager

Access Manager is used to manage access and permissions for our online services. When we give your firm access to an insolvent entity via Online services for business, we set the overall business permissions (usually all) available to the practice. An Administrator can then set the permissions for individuals in your practice at the insolvent entity level in Access Manager.

To ensure your staff only have access to the insolvent entity's records and not your firm's records, there are two separate sets of permissions – one set for your firm and the other for any insolvent entities. An Administrator can manage permissions for the firm.

To authorise staff access to a client in Online services for business, the principal authority or authorisation administrator will need to:

  • log in 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.

For more information refer to Access Manager.

Notify us of new appointments

If you are an insolvency practitioner and you are appointed as a representative of an incapacitated entity, notify us within 14 days using the Appointment or cessation of a representative of an incapacitated entity form. This form covers appointments and cessations of representation as a:

  • liquidator
  • bankruptcy trustee
  • voluntary administrator
  • deed administrator
  • receiver.

If you are an insolvency practitioner appointed as a voluntary administrator or liquidator (only) you can use this form to request direct access to your client's details in Online services for business to manage your appointments.

When your appointment ceases, your Online services for business access to the client will be removed. For privacy reasons, access will also be removed if another practitioner is appointed for the entity.

Next step:

Manage existing appointments

If 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 Online services for business.

To request access to the client, send a secure mail message under the Insolvency topic and relevant subject in Online services for business. Attach a document, written on your practice's letterhead, requesting access.

The document must include:

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

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

Cease being an appointed representative

When you cease to be a representative of an incapacitated entity, you should notify us within 14 days using the Appointment or cessation of a representative of an incapacitated entity form. Your Online services for business access to the client will be removed. For privacy reasons, access will also be removed if another practitioner is appointed for the entity.

Next step:

Voidable transaction claim

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, complete the Voidable transaction claim form.

Complete all sections of the form that are relevant to the case. Sections that are not relevant may be left blank.

Some information in Section F: Entity financial details – in support of insolvency, of the Voidable transaction claim form is requested in six-monthly intervals. These intervals are the preferred format. If you are unable to provide six-monthly figures, provide the information in accordance with how the information is available to you.

We do not require litigation to have 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.

You do not need to provide your signature when submitting the completed form by Online services for business. By submitting the completed form by Online services for business you declare that the information given on the form is true and correct to the best of your knowledge.

Next steps:

Bankruptcy preference payment claim

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, complete the Bankruptcy preference payment claim form.

Complete all sections of the form that are relevant to the case. Sections that are not relevant may be left blank.

Some information in Section F: Financial details of the Bankruptcy preference payment claim form is requested in six-monthly intervals. These intervals are the preferred format. If you unable to provide six-monthly figures, provide the information in accordance with how the information is available to you.

We don't require litigation to have commenced in order to pay a preference claim but may require external legal advice. If you are considering commencing legal proceedings, notify us at least 14 days in advance.

You do not need to provide your signature when submitting the completed form by Online services for business. By submitting the completed form by Online services for business you declare that the information given on the form is true and correct to the best of your knowledge.

Next steps:

Supporting documents

Any supporting documents attached to the claim must be clearly labelled, listed and numbered on the annexure cover sheet on the form.

The Statement of financial performance and Statement of financial position must be attached to this claim. Make sure the information in each statement is allocated to the relevant components of the statements, and the information presented is correct, to the best of your knowledge.

An insolvency report is not required to be prepared for the purpose of the claim. However, if one has already been prepared, attach a copy to this claim.

Any further information obtained after lodging the form can be sent to us using a secure mail message in Online services for business. Explain that it is additional information for this claim.

What we don't need

We don't need any information regarding the interaction between the entity and us which is already available to us, 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.

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