"We acknowledge and recognise your concerns.
Generally, ATO staff contact the taxpayer’s tax practitioner in the first instance when pursuing lodgment of overdue documents. However, this is not always possible so we endeavour to advise tax practitioners prior to contacting clients via a Tax agent alert email or letter.
We are currently reviewing the ATO guidelines when contacting clients of tax practitioners with the members of the ATO Tax Practitioner Advisory Group. Previous feedback from tax practitioners is split between those happy for us to contact their clients directly and those who are not."