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MEMBER 200 writes:

"We recently lodged a client’s 2014 ITR that contained details of a HELP debt acquired during 2013/14. We also lodged amendments for the same client for 2012 and 2013 to include a zone offset previously missed. No HELP debt existed in these financial years.

The amended assessments came back with HELP debt repayments on the 2012 and 2013 amendments, as well as Shortfall Interest Charge. Interest on a shortfall that didn’t actually exist?  Surely an error in the ATO's system?"