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12 Aug 11 On "overdue" tax returns

MEMBER 143 writes:

"I have lately been noticing when adding a new client, usually a school student under 18, that the prefill report is showing outstanding tax returns requiring lodgment. Assuming that 2011 is the client's first tax return to lodge, why is the ATO's system showing multiple prior year returns outstanding? The latest new client who is 16 years old has outstanding tax returns going back to 2001. I know the Prime Minister is anxious to tax our carbon outputs but taxing a 6 year old kindergarten student is a bit rich. Can the ATO please get its systems in order."