02 Jul 10 On inconsistent (?) assessment practicesMEMBER 196 writes:
"I have an interesting situation with the ATO currently. I lodged 4 years of amendments for (new) clients on 25-5-10. She was due for 4 refunds, he owed extra tax in 3 of the 4 years, with a small refund for the other year. On 4-6-10 I received a debit assessment for his 2008 and 2009 financial years. I then received a letter dated 10-6-10 from the ATO stating that they could not amend her 2006 and 2007 years tax as it was out of time. I then decided to look on the tax agent Portal under his TFN only to discover the ATO had processed his 2006 and 2007 amendments, which showed a net debit assessment. I received her refund for her 2008 and 2009 years on 24-6-10.
How is it that the ATO can process a debit assessment weeks earlier than a credit assessment and also decline to process a credit amended assessment while processing a debit amended assessment for the same time period? Where is the consistency? I am prepared to say to the ATO that I don't mind if they do not process her amendment, provided they are consistent and don’t process his. The clients would be about 2K better off. The clients are only trying to be honest."