Obtaining your ATO records
Prior to 22 August 2022, authorised representatives, including legal practitioners, could lodge a ‘Copies of Tax Documents Request’ signed by a client, to request copies of taxation records such as notices of assessment, lodged tax returns and group certificates / payments summaries.
ATO records are an effective way for legal practitioners to prove a clients’ history of employment or demonstrable loss of income. In the area of Workers Compensation, obtaining ATO records is most often a necessary step in the claims process.
Due to a reported increase in requests for copies of tax documents (and resulting backlogs and delays), the ATO has published a new automated, online portal called COREengine, which has been operating since 22 August 2022.
COREengine allows legal practitioners to request individual client’s ATO documents, but importantly, only for clients seeking advice in relation to ‘tax law’.
What does this mean for legal practitioners who are not providing advice on tax law?
Unfortunately, the single purpose ground for request will exclude access for personal injury practitioners.
It seems now that the quickest and easiest way to obtain copies of tax records is for clients to access their own records through the ATO’s Online portal or MyGov – or by calling the ATO directly and requesting that they post ATO records to their solicitor. However, this is difficult for some people who are incapacitated or not computer-literate. The effect will likely be further delays in the resolution of personal injury claims.
Another option may be that clients can obtain copies of their tax records from their usual accountant.
It remains to be seen whether these changes will result in significant delays in pursuing personal injury claims. We will provide an update on this development in due course.
