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In a broadcast message to tax agents sent on 21 July 2010, Annamaria Carey, Assistant Commissioner, Tax Practitioner and Lodgment Strategy, noted that agents "may have noticed some clients reappearing on your electronic lodgment service (ELS) client lists for whom you had previously lodged further return not necessary (FRNN) advices."

The ATO recommends agents remove clients from their client list if they are not expecting any further contact with them. FRNNs alone will not prevent them appearing on their list. This will ensure agents don’t receive any further correspondence from the ATO for those clients.


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