The Australian Taxation Office has said all requests for COTD will have to go through the online services for agents (OSfA) and be authorised on the client’s record to do so.
The OSfA will give access to copies of income tax returns and notices of assessment for 2010 onwards – select lodgements then income tax, payment summaries or income statements (prefill) for 2009 onwards – select reports and forms then reports.
Tax agents will need to use the new form and submit it via practice mail in OSfA for copies of income tax returns and notices of assessment for 1997–2009, payment summaries or income statements (pre-fill) for 2001–08, and FBT returns from 2001.
The ATO’s copies of tax documents request page will be updated from 20 August 2022 with more details and the new form.
There have been a number of errors already identified using the new form including not attaching the COTD form to the practice mail message, incorrect email subjects or headings, requests being made by an unauthorised agent, and requests for documents for multiple clients within one practice mail message.
From 1 October 2022, if a request is submitted using the incorrect form or process, the ATO will reply to advise on how to resubmit correctly.
For help using the OSfA go to online services for agents user guide on the ATO website.
