Contacting us about insolvency

Secure mail message in Online services for business

Online services for business is 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).

To send us a secure mail message:

• log in to Online services for business
• from the top menu select Communication then Secure mail
• select New
• select View more topics, then Insolvency from the available topics
• choose the appropriate subject from the list
• enter your message and attach your documents
• complete the Contact details section and tick the Declaration box
• select Send 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 Online services for business.

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

Next step

• Log in to Online services for businessExternal Link

See also

• Online services and forms – including the Appointment or cessation of a representative of an incapacitated entity form

Fax or mail

When sending correspondence by fax or mail, first complete the Debt insolvency cover sheet (NAT 14588, PDF 117KB)This link will download a file.

Send the cover sheet with your form, request or supporting documents 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)
• select the correct subheading for the information you are providing from the drop-down box (see the insolvency subject list for examples)
• 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.

Insolvency subject list

When submitting information to us by secure mail message in Online services for business or via fax or mail, use one of the following subjects to classify your correspondence:

• Bankruptcy – for example
  • dividend advice for bankrupt estates
  • requests or advice regarding bankrupt individuals.
   
• Deed of company arrangement (DOCA) – for example
  • dividend advice under a DOCA
  • requests or advice regarding companies under a DOCA.
   
• Finalisations – notification of all finalisations of insolvency – for example
  • advice of finalisation of liquidation of the company
  • advice of finalisation of administration of the company
  • notice of deed of company arrangement (DOCA) wholly effectuated or terminated
  • notice of finalisation of a receiver/receiver manager
  • advice of finalisation of bankruptcy
  • advice of finalisation of personal insolvency agreement (Part X)
  • advice of final dividend of Part IX.
   
• Indemnities – for example
  • a request for funding to pursue further legal action against an insolvent entity.
   
• Liquidation – for example
  • super guarantee charge
  • dividend advice for companies in liquidation
  • general employee entitlements and redundancy scheme (GEERS)
  • requests or advice regarding companies in liquidation.
   
• New insolvency advice – all appointments – for example
  • appointment of insolvency practitioner
  • advice of appointment as joint and several or official liquidator of the company
  • notice of an execution or appointment of deed of company arrangement (DOCA)
  • notice of appointment of a receiver/receiver manager advice of appointment as trustee of bankrupt estates
  • advice of appointment of trustee of the personal insolvency agreement (Part X)
  • advice of acceptance of a Part IX proposal.
   
• New insolvency advice – voluntary administration
  • advice of appointment as joint and several administrators of the company.
   
• Notice of meeting of creditors – for example
  • Resolutions requiring approval by creditors – voting form only
  • 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.
   
• 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.
   
• Preferences – for example
  • notification of legal action to recover money paid by an entity during a period of insolvency.
   
• Receiver and manager appointed – for example
  • super guarantee charge
  • requests or advice regarding companies with a receiver manager.
   
• 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.
   
• SB restructuring
  • advice of appointment of a small business restructuring practitioner
  • all correspondence relating to small business restructuring plan.
  • credits be issued to the trustee in bankruptcy. (These requests should be demanded in accordance with section 129 of the Bankruptcy Act 1996, using the prescribed form available on afsa.gov.au).
   
• Section 129 demand – for example
  • lodging a demand pursuant to section 129 of the Bankruptcy Act 1966 requesting that any available pre-sequestration credits be issued to the trustee in bankruptcy (the prescribed form is available on afsa.gov.auExternal Link)
  • requesting under section 58 of the Bankruptcy Act 1966 that pre-sequestration credits be issued to the trustee in bankruptcy. (These requests should be demanded in accordance with section 129, using the prescribed form on afsa.gov.au).
   
• Simplified liquidation
  • advice that the company is eligible to use the simplified liquidation process
  • all correspondence relating to the simplified liquidation process.
   
• Tax clearance
  • requesting a tax clearance under section 260 of the Taxation Administration Act 1953.
   
• Voluntary administration – for example
  • super guarantee charge
  • requests or advice regarding companies under voluntary administration.
   

Note: Do not mail correspondence if you have already sent it to us by fax or secure messaging via Online services for business.

Contacting us by email or phone

If you have any enquiries or require assistance, you can:

• Send an email to InsolvencyPractitionerServices@ato.gov.auThis link opens in a new window.
  
  We do not accept forms submitted via email – send forms by a secure mail message in Online services for business or via fax or mail.
• Speak to us about insolvency matters, by phoning 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.

Insolvency practitioners can contact the ATO about insolvency matters by sending a secure mail message in Online services for business, or by fax, mail, email or phone.