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MEMBER 121 writes: 

"I refer to the ATO's response to Members110, 111 and 112 in last week's TAXVINE - see 2014 TAXVINE No 30 (22 August 2014) - about the ATO letters threatening audits for non-lodgment. 

It’s interesting that the response does not address the threat to tax agents in relation to using the Tax Practitioners Board. Providing a threat to audit the client is fine and it is the type of behaviour we would expect of an out of touch ATO; however, the Tax Practitioners Board is supposed to be an independent body and the use of the Board in a manner to threaten tax agents diminishes the independence of the board. The ATO's silence in its response in relation to the Board indicates to me the Board may well have correctly admonished the ATO."