SMSF clients struggling in dealings with the ATO can request assistance from the regulator and its consumer advocate particularly where mental health may be an issue impacted by those in that interaction, a technical specialist has highlighted.
Heffron senior SMSF specialist Annie Dawson said where a trustee was finding it difficult to deal with the ATO due to extenuating circumstances they could request the assistance of the Tax Ombudsman and call upon the regulator’s own rules for dealing with vulnerable people.
“In a discussion with an accountant, they told us of a client whose mental health was really not good at all and had expressed that concern to the ATO officer,” Dawson told attendees at the Heffron Super Intensive Day 2026 held recently in Sydney.
“They did not get anywhere [originally] but they reached out to the ombudsman. If you are happy to give them your ATO receipt number and they feel you have a fair claim or concern, they will approach the ATO for you.
“In that case [the individuals involved] were successful in [dealing with the matter] but obviously, the ombudsman can’t make tax revenues go away, they stay, so they’re not going to keep chasing those for you.
“In that case, the client was potentially suicidal so it really was a serious matter and because the ATO charter has a framework for vulnerable taxpayers and individuals, they were able to take some action there.
“That is important to know because there are some clients who are slack and who just take advantage of ATO, and then we have clients who are really in need of some help.”
Heffron head of education and content Lyn Formica added this assistance was unlikely to be rendered if SMSF trustees had shown a repeated pattern of non-compliance and dismissal of ATO correspondence requesting lodgment of outstanding returns or overdue tax.
Instead she pointed to a recent case where court-based enforcement action had been taken where it was clear a trustee had repeatedly breached their obligations.
Jason Spits
SENIOR JOURNALIST
Jason is a senior journalist with Benchmark Media and writes for the selfmanagedsuper website and magazine and smstrusteenews website. He has covered financial services since 1999 and has written about life insurance, superannuation, investment management and financial advice, in both a freelance and in-house capacity, and also did a brief stint as a media manager for an industry association. He has been the editor of trade titles Money Management and Financial Standard, and was most recently senior journalist with life insurance title Riskinfo.
Articles by Jason