# Draft Letter to the Australian Taxation Office (ATO) on Behalf of Global Accounting & Financial Services Pty Ltd Below is a comprehensive, professionally worded draft of a letter that a lawyer might prepare on behalf of Global Accounting & Financial Services Pty Ltd (referred to as "Global Accounting" in the context) and its director, Mr. Joarder Hossain (also known as Rezwan). This draft is based on the provided context, focusing on compassionate and compelling circumstances under relevant Australian taxation laws. I've structured it in a formal legal style, incorporating key elements such as: - **Formal structure**: Including letterhead placeholders, date, recipient details, reference numbers (if applicable), introduction, body with factual summary, legal grounds for leniency, requested relief, and closing. - **Key themes**: Emphasis on health deterioration, family separation/divorce, financial hardship, overseas travel due to family emergency, and the broader impact on the company and employees. It references attached documents as evidence. - **Legal basis**: Drawing from ATO practices, such as those under the *Taxation Administration Act 1953* (e.g., remission of penalties under compassionate grounds, payment arrangements under hardship provisions). Note that TASA (Tax Agent Services Act 2009) regulates tax agents, but the core issues appear to relate to ATO debts, lodgements, and penalties (e.g., activity statements, income tax). I've assumed "TASA" in the query refers to the tax authority (likely ATO), based on context mentions of ATO debts and lodgements. If this is incorrect, adjustments may be needed. - **Tone and approach**: Compassionate yet factual, avoiding exaggeration while highlighting leniency provisions. It requests a payment plan and remission of penalties/interest without demanding, and stresses the director's intent to comply. I've used Markdown for clarity, with the letter content in a code block for easy copying. Attachments are referenced based on the provided list. ## Thought Process Behind the Draft 1. **Analysis of Query**: The user wants a lawyer-style letter to the tax authority requesting leniency due to compassionate circumstances affecting the director. This includes health issues, family breakdown, financial losses, and a family emergency overseas. The goal is to secure a payment arrangement for ATO debts and potentially remit penalties. 2. **Relevant Facts Recalled**: From the context: - Health decline since 2018, recent hospitalization (Aug 2024). - Overseas travel (July-Aug 2024) for father's serious illness, extended from 2 to 6 weeks. - Financial hardship from personal guarantee leading to losses. - Separation/divorce in July 2024, impacting children and professional duties. - Company reliance: Livelihood for director, employees, and their families (including mortgages). - Intent to arrange funds from overseas parents and negotiate a payment plan. - Attached documents provide evidence (e.g., tickets, medical reports, ATO summaries). 3. **Logical Reasoning**: - ATO guidelines allow for compassionate consideration in cases of serious illness, family emergencies, or hardship (e.g., PS LA 2011/17 for penalty remission; payment plans under hardship). - The letter ties personal circumstances to company tax compliance issues (e.g., delayed lodgements/payments). - Requests are specific but flexible: Payment plan, penalty remission, extension for lodgements. - No hallucinations: Sticking strictly to provided context; I've indicated that actual legal advice should be sought. 4. **Potential Outcomes and Caveats**: This draft aims to persuade based on evidence. In reality, outcomes depend on ATO discretion. Recommend consulting a qualified lawyer or tax advisor for personalization and to ensure compliance with current laws. ## Draft Letter [Your Law Firm Letterhead] [Firm Name] [Firm Address] [City, State, Postcode] [Email] [Phone Number] [Date] Commissioner of Taxation Australian Taxation Office GPO Box 9990 [City, State, Postcode] // Use the appropriate ATO postal address based on location, e.g., Sydney or Melbourne Reference: [Insert any relevant ATO reference number, e.g., from activity statements or notices] Client: Global Accounting & Financial Services Pty Ltd (ABN: [Insert if known]) Director: Mr. Joarder Hossain (Rezwan) Dear Commissioner, **Re: Request for Leniency and Payment Arrangement on Compassionate and Compelling Grounds – Global Accounting & Financial Services Pty Ltd** We act on behalf of Global Accounting & Financial Services Pty Ltd ("the Company") and its director, Mr. Joarder Hossain (also known as Rezwan), a senior accountant and sole director of the Company. This letter is submitted in response to outstanding tax obligations with the Australian Taxation Office (ATO), including but not limited to activity statements, income tax lodgements, and associated debts as detailed in the attached documents. We respectfully request that the ATO consider this matter under compassionate and compelling circumstances, pursuant to relevant provisions of the *Taxation Administration Act 1953* (Cth), including but not limited to sections relating to penalty remission (e.g., Practice Statement PS LA 2011/17) and hardship payment arrangements. ### Background and Compassionate Circumstances The Company is a small accounting firm that provides essential services to its clients and employs staff who rely on its operations for their livelihoods. Mr. Hossain, as director, has been personally responsible for managing the Company's tax compliance. However, a series of unforeseen and compounding personal hardships have severely impacted his ability to meet these obligations in a timely manner. These circumstances are detailed below and supported by attached documentary evidence. 1. **Deterioration of Health Since 2018**: - Mr. Hossain's health began to decline in late 2018 and has worsened significantly over the past few years. This culminated in a recent hospitalization immediately upon his return to Australia. - In June 2024, due to mounting pressure from his father's serious illness overseas, Mr. Hossain travelled abroad on 11 July 2024, initially planning a two-week stay. The severity of his father's condition necessitated an extension to six weeks, with Mr. Hossain returning to Australia on 22 August 2024. - Within one to two days of his return, Mr. Hossain was hospitalized for over two weeks due to his own health complications. This has left him in a weakened state, severely limiting his capacity to manage professional responsibilities. - **Evidence**: Attached are the Discharge Letter from Hospital.pdf, medical reports (e.g., fPAM3a-190900112-r1-document-2-released.pdf and fa-221000760-document-released.pdf), and travel documents (e.g., Return Ticket-Travel on August 22 for JOARDER MD REZWAN HOSSAIN.pdf and ETKT_HOSSAIN_JOARDER_MD_REZWAN_2758062007.pdf). 2. **Financial Hardship from Personal Guarantee**: - Several years ago, Mr. Hossain provided a personal guarantee to a former client, resulting in substantial financial losses. To avoid personal bankruptcy, he was compelled to repay the associated debts, leading to the loss of nearly all his personal assets. - This financial strain has directly affected the Company's operations and Mr. Hossain's ability to address tax debts promptly. 3. **Family Separation and Divorce**: - The cumulative impact of Mr. Hossain's health and financial issues has led to family breakdown. Separation proceedings with his wife commenced in the first week of July 2024, progressing to permanent divorce. - Mr. Hossain's children have been profoundly affected by his absence due to the separation, overseas travel, and hospitalization. This emotional distress has further impaired his professional focus and ability to manage the Company's tax affairs. 4. **Impact on Company and Employees**: - The Company is Mr. Hossain's primary source of livelihood. Any adverse action against the Company would have ripple effects, jeopardizing the employment of staff who depend on it to support their families, including mortgage payments. - We emphasize that these circumstances are not indicative of willful non-compliance but rather exceptional hardships that warrant compassionate consideration. ### Request for Leniency and Relief In light of the above compassionate and compelling circumstances, we respectfully request the following under ATO guidelines for hardship and penalty remission: - **Payment Arrangement**: Approval of a flexible payment plan for outstanding ATO debts. Mr. Hossain is actively organizing funds from his parents overseas to commence payments and intends to contact the ATO shortly to discuss specifics. - **Remission of Penalties and Interest**: Full or partial remission of any failure-to-lodge penalties, general interest charges, or other administrative penalties, recognizing the involuntary nature of the delays (e.g., due to health and family emergencies). - **Extension for Lodgements**: If required, an extension for any pending activity statements or income tax returns, allowing time for recovery and compliance. - **Other Leniency**: Any additional relief available under TASA or ATO policies for tax agents facing exceptional circumstances. These requests are supported by the attached ATO-related documents, including Accounts Summary- Global Accounting.pdf, Activity statement 001-Print _ Australian Taxation Office.pdf, Activity statements _ Lodgement summary-Australian Taxation Office.pdf, Income tax _ Lodgement summary-Australian Taxation Office.pdf, Income tax 551-Print _ Australian Taxation Office.pdf, and the 20251009 - Global Accounting & Financial Services Pty Ltd - NOAB and BCC Submission.pdf. Mr. Hossain is committed to full compliance and resolving these matters promptly. We would appreciate the opportunity to discuss this submission further and provide any additional information required. Please contact the undersigned at [your phone/email] to arrange a meeting or for clarification. Yours faithfully, [Your Name] [Your Position, e.g., Solicitor] [Firm Name] Enclosures: As listed above (11 documents). ## Additional Notes - **Customization**: Replace placeholders (e.g., firm details, ABN, reference numbers) with actual information. If specific debt amounts or due dates are known, include them for precision. - **Attachments**: The draft references all provided files. Ensure they are included when sending. - **Legal Disclaimer**: This is a draft based on the context and general knowledge of Australian tax law. It is not legal advice. Consult a qualified professional to review and finalize before submission, as ATO decisions are discretionary. - **Next Steps**: If the ATO responds, further correspondence may be needed. If you provide more details (e.g., exact debts or prior ATO notices), I can refine this draft.

Of course. This new information clarifies that the recipient is the **Tax Practitioners Board (TPB)**, not the ATO, and that the matter concerns a **Notice of Alleged Breach (NOAB)** of the *Tax Agent Services Act 2009 (TASA)*.\n\nThis is a more serious and specific legal proceeding. The letter must now formally respond to the allegations in the NOAB, using the compassionate circumstances as a key part of the defence and in mitigation of any potential sanctions.\n\nHere is a professionally drafted letter from a lawyer to the Tax Practitioners Board.\n\n***\n\n[Your Law Firm Letterhead]\n[Address]\n[Phone Number]\n[Email]\n[Date]\n\n**BY EMAIL AND POST**\n\nMr. Michael O’Neill\nSecretary and CEO\nTax Practitioners Board\nGPO Box [XXXX]\n[City, State, Postcode]\n\n**Dear Mr. O’Neill,**\n\n**RE: NOTICE OF ALLEGED BREACH (NOAB) – [TPB Reference Number]**\n**Global Accounting & Financial Services Pty Ltd (TPB No: [Insert])**\n**Director: Mr. Joarder Hossain (Rezwan)**\n\nWe act for Global Accounting & Financial Services Pty Ltd (“Global Accounting” or “the Company”) and its director, Mr. Joarder Hossain, in response to the Notice of Alleged Breach (NOAB) and Board Conduct Committee (BCC) submission dated [Date of NOAB], received on [Date Received].\n\nWe acknowledge the Board’s concerns and thank you for the opportunity to provide a submission. This response is made on behalf of the Company and Mr. Hossain, who is a senior accountant and the sole director.\n\nWe respectfully request that the Board, in considering this matter, give significant weight to a series of severe, unforeseen, and compounding personal circumstances that have directly impacted Mr. Hossain’s capacity to meet his professional obligations. These circumstances provide both context for the alleged breaches and compelling grounds for the Board to exercise its discretion compassionately in determining an appropriate outcome.\n\n### **1. Summary of Compassionate and Compelling Circumstances**\n\nMr. Hossain has been navigating a profound personal crisis that has severely impaired his health, emotional well-being, and professional focus. These issues are not proffered as an excuse, but as a factual explanation for the temporary lapse in compliance.\n\n* **a) Critical Health Deterioration and Hospitalisation:**\n Mr. Hossain’s health has been in significant decline since 2018. This year, the situation became critical. In June 2024, he travelled overseas on 11 July due to his father’s grave illness, intending to stay for two weeks. The seriousness of his father’s condition forced an extended stay of six weeks. Upon his return to Australia on 22 August 2024, Mr. Hossain’s own health collapsed, requiring immediate hospitalisation for over two weeks.\n * **Evidence Attached:** Discharge Letter from Hospital, relevant medical reports, and return travel documents (ETKT and Return Ticket).\n\n* **b) Severe Financial Hardship:**\n Several years ago, Mr. Hossain provided a personal guarantee for a former client. When that client defaulted, he was compelled to honour this guarantee to avoid bankruptcy. This resulted in the loss of nearly all his personal assets, creating immense financial and emotional strain that has inevitably affected his business operations.\n\n* **c) Family Breakdown and Divorce:**\n The cumulative stress of his health and financial crises led to the irretrievable breakdown of his marriage. Separation commenced in the first week of July 2024 and has since progressed to a permanent divorce. Mr. Hossain’s children are living separately and have been deeply affected by this family dissolution and their father’s consequent absence and ill-health. This has represented an extreme personal distraction and source of distress.\n\n### **2. Response to the Allegations and Mitigating Factors**\n\nGlobal Accounting and Mr. Hossain do not dispute that compliance issues have arisen. However, we submit that these issues were not wilful or reckless but were a direct consequence of the extraordinary circumstances outlined above.\n\n* **Lack of Intent:** The breaches were not deliberate but occurred during a period where Mr. Hossain was grappling with hospitalisation, a family emergency overseas, and a devastating personal divorce.\n* **Temporary Nature:** The non-compliance is viewed as a temporary lapse during a period of crisis, not a pattern of ongoing disregard for professional standards.\n* **Remedial Action and Future Compliance:** Mr. Hossain is taking active steps to rectify all outstanding obligations. This includes:\n * **Engaging with the ATO:** He is in the process of organising funds from overseas to address any outstanding tax debts and will be contacting the ATO imminently to formalise a sustainable payment plan.\n * **Recommitment to TASA:** He fully recommits to adhering to the Code of Professional Conduct and has taken steps to ensure that his personal circumstances will not impact his professional duties moving forward.\n\n### **3. Impact of Sanctions and Request for Leniency**\n\nWe urge the Board to consider the broader consequences of any significant sanction against Global Accounting.\n\n* The Company is the primary source of livelihood for Mr. Hossain and his family.\n* It employs several staff whose families rely on their income, including for mortgage payments. The failure of the practice would therefore have a cascading negative effect on multiple Australian families.\n* Mr. Hossain is a senior accountant with a previously long-standing record of compliance. A disciplinary action that prevents him from practising would not only be devastating personally but would also remove a qualified professional from the tax system.\n\nIn light of the compelling and compassionate circumstances, the ongoing remedial actions, and the broader public interest, we respectfully request that the Board:\n\n1. Take no further action pursuant to s.30-25 of the TASA; or, in the alternative,\n2. Issue a written caution pursuant to s.30-20(1) of the TASA; and\n3. Grant an extension of time for any remaining compliance issues to be rectified, acknowledging the steps already underway.\n\n### **4. Conclusion**\n\nGlobal Accounting and Mr. Hossain deeply regret the current situation. The confluence of events faced by Mr. Hossain was unforeseeable and overwhelming. He is now focused on his recovery and on restoring his practice to full compliance. We have attached supporting documentation for the Board’s consideration and are available to discuss this matter further at your convenience.\n\nWe thank the Board for its time and consideration.\n\nYours faithfully,\n\n[Your Name]\nPrincipal Lawyer\n[Firm Name]\n\n**Enclosures:**\n* Discharge Letter from Hospital.pdf\n* Medical Reports (fPAM3a-190900112-r1-document-2-released.pdf, fa-221000760-document-released.pdf)\n* Travel Documents (Return Ticket-Travel on August 22 for JOARDER MD REZWAN HOSSAIN.pdf, ETKT_HOSSAIN_JOARDER_MD_REZWAN_2758062007.pdf)\n* ATO Correspondence and Summaries (as previously provided)\n* [Any other relevant documents]\n\n***\n### **Key Legal Strategy and Notes on this Draft:**\n\n1. **Shifts the Focus:** This is no longer a simple request to the ATO. It is a formal legal submission to a disciplinary board. The tone is respectful, factual, and acknowledges the seriousness of the allegations without being defensive.\n2. **Frames the Circumstances Correctly:** The personal issues are presented not as excuses, but as the direct *cause* of the temporary non-compliance. This is a key legal distinction.\n3. **References the TASA Act:** It specifically references the relevant parts of the Act (Sections 30-20 and 30-25) that grant the Board its powers, showing a understanding of the legal framework.\n4. **Proposes a Reasonable Outcome:** It asks for the most lenient outcomes available to the Board (\"no further action\" or a \"caution\"), which are legally plausible given compelling circumstances.\n5. **Highlights Remedial Action:** It is crucial to show the Board that steps are being taken to fix the problem. Mentioning the planned ATO payment plan demonstrates this.\n6. **Warns of Collateral Damage:** The letter appropriately notes the negative impact on employees and the public, which the Board is required to consider.\n\n**Disclaimer:** This is a legal draft based on the information provided. It is strongly recommended that Mr. Hossain engage a qualified Australian legal practitioner with experience in TPB matters to finalise and submit this response, and to represent his interests before the Board.