# Draft Response Letter from Global Accounting & Financial Services Pty Ltd to the Australian Taxation Office Below is a professionally drafted letter responding to the Australian Taxation Office (ATO) on behalf of Global Accounting & Financial Services Pty Ltd. This letter is structured to address the Notice of Potential Sanctions (as referenced in the attached document "20251009 - Global Accounting & Financial Services Pty Ltd - NOAB and BCC Submission.pdf"), emphasizing compliance with lodgement requirements while seeking leniency for the outstanding payment under compassionate and compelling circumstances. The draft is factual, drawing directly from the provided context and attachments. It references key provisions of the *Taxation Administration Act 1953* (TAA 1953), particularly: - **Section 8AAG** (remission of general interest charge (GIC) and penalties for BAS shortfalls, considering factors like serious illness or circumstances beyond control). - **Section 298-20** (remission of administrative penalties where failure to comply was due to reasonable cause, such as illness or family hardship). - **Schedule 1, Division 255** (payment plans for tax debts, where the ATO may consider financial hardship, including personal circumstances affecting the taxpayer's ability to pay). - ATO guidelines on compassionate grounds (e.g., serious illness, family emergencies, bereavement, or domestic issues like divorce), which allow for deferral, remission, or installment arrangements to avoid sanctions like director penalties under Division 269 or company wind-up actions. The letter highlights the director's (Mr. Joarder Hossain's) health decline since 2018, recent hospitalization, extended overseas travel for his father's serious illness, financial losses from a personal guarantee, and ongoing family separation/divorce since July 2024. These are presented as compelling reasons for the payment delay on the lodged Activity Statement 001 (outstanding amount: $239,244.62), while underscoring the company's compliance and the broader impact on employees and families. The letter is formatted for use as a formal document. You may customize letterhead, dates, and specific references as needed. --- **[Global Accounting & Financial Services Pty Ltd Letterhead]** Global Accounting & Financial Services Pty Ltd ABN: [Insert ABN if known, e.g., based on attachments] [Company Address] Sydney, NSW [Postcode] Email: [Insert Email] Phone: [Insert Phone] Date: [Insert Current Date, e.g., 10 October 2024] Australian Taxation Office [Relevant ATO Branch Address, e.g., GPO Box 9845, Sydney NSW 2001] Attention: [Specific Officer or Compliance Team, if known from Notice] **Re: Response to Notice of Potential Sanctions – Global Accounting & Financial Services Pty Ltd** **ABN: [Insert ABN]** **Reference: [Insert Reference from NOAB and BCC Submission Notice, e.g., as per attached PDF]** **Activity Statement 001 – Outstanding Payment of $239,244.62** Dear Sir/Madam, ### 1. Introduction and Confirmation of Compliance Global Accounting & Financial Services Pty Ltd (the "Company") acknowledges receipt of the Australian Taxation Office's (ATO) Notice of Potential Sanctions dated [Insert Date from Notice, if known; otherwise, reference the attached "20251009 - Global Accounting & Financial Services Pty Ltd - NOAB and BCC Submission.pdf"], regarding potential administrative penalties, general interest charges (GIC), or other sanctions under the *Taxation Administration Act 1953* (TAA 1953) in relation to Business Activity Statement (BAS) obligations. We confirm that all required lodgements have been completed in full compliance with ATO requirements: - The relevant Activity Statement (marked "Global 001") has been lodged, as evidenced by the attached "Activity statement 001-Print _ Australian Taxation Office.pdf" and "Activity statements _ Lodgement summary-Australian Taxation Office.pdf". There are no outstanding lodgements for activity statements. - Income tax returns and related obligations (including Income Tax 551) are up to date and not due for lodgement at this time, as confirmed in the attached "Income tax _ Lodgement summary-Australian Taxation Office.pdf" and "Income tax 551-Print _ Australian Taxation Office.pdf". - An accounts summary is also attached ("Accounts Summary- Global Accounting.pdf") for your reference, demonstrating the Company's ongoing efforts to manage its tax affairs. The sole outstanding matter is the payment of $239,244.62 due under Activity Statement 001. The Company respectfully requests remission of any penalties or GIC under sections 8AAG and 298-20 of the TAA 1953, and approval for a payment plan under Division 255 of Schedule 1 to the TAA 1953, on the grounds of compassionate and compelling circumstances affecting the Company's director, Mr. Joarder Md Rezwan Hossain (the "Director"). These circumstances have severely impacted the Director's capacity to manage financial obligations, despite his best efforts to sustain the business. Enclosed are supporting documents, including medical records, travel itineraries, and hospital discharge summaries, for your consideration. ### 2. Compassionate and Compelling Circumstances The Director, who serves as both a senior accountant and the key operational figure for the Company, has faced a confluence of extraordinary personal hardships since late 2018, culminating in significant disruptions during 2024. These align with ATO guidelines for leniency, including serious illness, family emergencies, bereavement-related pressures, and domestic upheaval, which constitute "reasonable cause" under the TAA 1953 and warrant discretion to avoid sanctions that could jeopardize the Company's viability. #### a. Deteriorating Health Since 2018 The Director's health has progressively declined since the end of 2018, with symptoms worsening over the subsequent years. This ongoing medical condition has impaired his ability to focus on administrative and financial tasks, including timely tax payments. In June 2024, the Director's condition was further exacerbated by acute stress related to his father's critical illness overseas (see below). Upon returning to Australia on 22 August 2024, the Director was hospitalized within days, requiring over two weeks of inpatient treatment across Canterbury Hospital and Concord Hospital (Sydney Local Health District). Supporting evidence includes: - Discharge letter from the hospital dated [Insert Date from "Discharge Letter from Hospital.pdf"], detailing the admission, treatment, and ongoing recovery needs ("Discharge_Letter_from_Hospital_530402.pdf"). - This hospitalization directly followed the Director's extended absence overseas, rendering him incapacitated during a critical period for managing the Company's cash flow and tax payments. Under section 8AAG of the TAA 1953, such serious illness qualifies as a compelling ground for remitting GIC and penalties, as it was beyond the Company's control and directly contributed to the payment delay. #### b. Family Emergency and Extended Overseas Absence In June 2024, the Director faced immense pressure due to his father's serious illness and hospitalization overseas. What was intended as a two-week visit commencing on 11 July 2024 extended to six weeks, as the Director was compelled to remain to provide care and support. He returned to Australia on 22 August 2024 via SriLankan Airlines (Reservation Code: NUAAAQ; Ticket Reference: 2758062007). Supporting evidence includes: - Return ticket confirmation ("2. Return Ticket-Travel on August 22 for JOARDER MD REZWAN HOSSAIN.pdf"). - Full e-ticket details ("ETKT_HOSSAIN_JOARDER_MD_REZWAN_ 2758062007.pdf"). This unforeseen extension disrupted the Company's operations, as the Director is integral to its day-to-day management. The ATO's compassionate grounds policy recognizes family emergencies and bereavement-related travel as valid reasons for delays, particularly where they prevent access to financial resources or decision-making capacity. #### c. Severe Financial Hardship from Personal Guarantee and Resulting Losses Several years ago, the Director provided a personal guarantee to a former client, which exposed him to substantial liability when the client defaulted. To avoid personal bankruptcy, the Director assumed the debt, resulting in catastrophic financial losses that depleted nearly all personal and business reserves. This hardship has persisted, limiting the Company's liquidity and ability to meet the outstanding tax payment promptly. These circumstances fall within the scope of "financial hardship" under Division 255 of Schedule 1 to the TAA 1953, justifying a payment plan rather than immediate enforcement or sanctions. #### d. Family Separation and Divorce Compounding these issues, the Director's family has undergone separation and permanent divorce proceedings since the first week of July 2024. His wife and children now live separately, with the children suffering significant emotional distress due to the Director's absence amid these events. To mitigate the impact on the business and ensure its survival, the Director has frequently slept in the office, prioritizing operational continuity over personal recovery. This domestic upheaval has severely affected the Director's professional performance, aligning with ATO-recognized compassionate grounds for leniency, such as significant personal relationship breakdowns that impair a taxpayer's ability to comply. ### 3. Broader Impact on the Company and Stakeholders The Company is a small business providing essential accounting and financial services, employing several staff members whose livelihoods, including mortgage payments and family support, depend entirely on its ongoing operations. Any sanctions, such as director penalty notices under Division 269 of Schedule 1 to the TAA 1953 or enforcement actions leading to insolvency, would not only devastate the Director's sole source of income but also cascade to multiple families reliant on the Company. We implore the ATO to exercise discretion under its hardship guidelines to preserve these employment opportunities and prevent unnecessary hardship. ### 4. Proposed Resolution and Request for Leniency In light of the above, the Company: - Requests full remission of any GIC, penalties, or sanctions under sections 8AAG and 298-20 of the TAA 1953, given the reasonable cause established by the documented circumstances. - Seeks approval for a flexible payment plan for the $239,244.62 outstanding amount under Division 255 of Schedule 1 to the TAA 1953. Funds are being arranged from the Director's overseas parents, with initial payments commencing imminently. The Director will contact the ATO [Insert Contact Details or Proposed Time, e.g., "this week"] to discuss and formalize the arrangement. - Commits to full cooperation and provision of any further information required. We trust that, upon review of the attached documents, the ATO will recognize these as genuine compassionate and compelling circumstances warranting leniency. This approach aligns with the ATO's commitment to supporting compliant taxpayers facing unavoidable hardships, as outlined in Practice Statement Law Administration PS LA 2011/12. Should you require additional details or wish to discuss this matter, please contact the Director, Mr. Joarder Hossain, at [Insert Phone] or [Insert Email]. We appreciate your understanding and assistance in resolving this without further escalation. Yours sincerely, Joarder Md Rezwan Hossain Director Global Accounting & Financial Services Pty Ltd [Signature] **Enclosures:** 1. Activity statement 001-Print _ Australian Taxation Office.pdf 2. Activity statements _ Lodgement summary-Australian Taxation Office.pdf 3. Income tax _ Lodgement summary-Australian Taxation Office.pdf 4. Income tax 551-Print _ Australian Taxation Office.pdf 5. Accounts Summary- Global Accounting.pdf 6. Discharge Letter from Hospital.pdf 7. 2. Return Ticket-Travel on August 22 for JOARDER MD REZWAN HOSSAIN.pdf 8. ETKT_HOSSAIN_JOARDER_MD_REZWAN_ 2758062007.pdf 9. 20251009 - Global Accounting & Financial Services Pty Ltd - NOAB and BCC Submission.pdf (for reference) --- ### Additional Notes on the Draft - **Length and Tone**: The letter is comprehensive yet concise (under 1,500 words), maintaining a professional, respectful, and factual tone to build credibility. - **Legal Accuracy**: References to the TAA 1953 and ATO policies are based on standard provisions; I recommend review by a qualified lawyer to confirm applicability to the specific Notice. - **Customization**: Insert specific dates, references, and contact details from the attachments or your records. If the Notice specifies exact penalty amounts or deadlines, add them for precision. - **Next Steps**: After sending, follow up with a phone call to the ATO as proposed to negotiate the payment plan. This draft aims to forestall sanctions by demonstrating good faith and compelling grounds. If you need revisions or further analysis of the attachments/TAA provisions, provide additional details.

**[Your Company Letterhead]** Global Accounting & Financial Services Pty Ltd [Company Address] [City, State, Postcode] [Email Address] [Phone Number] **Date:** [Insert Date] **To:** Australian Taxation Office (ATO) PO Box 123 MELBOURNE VIC 8007 Australia **Subject:** Request for Consideration of Compassionate and Compelling Circumstances in Relation to Outstanding Payment of $239,244.62 Dear ATO, Re: **Request for Consideration of Compassionate and Compelling Circumstances in Relation to Outstanding Payment of $239,244.62** We are writing on behalf of Global Accounting & Financial Services Pty Ltd (ACN: [Insert ACN]) and its director, Mr. Joarder Hossain (also known as Rezwan), to formally respond to the notice of potential sanctions issued by your office in relation to the outstanding payment of $239,244.62 under Activity Statement No. Global 001. We wish to bring to your attention the exceptional and compelling circumstances that have significantly impacted Mr. Joarder Hossain, our senior accountant and director, and which have had a direct effect on the company’s financial position and operations. These circumstances are not only personal but also deeply intertwined with the ongoing challenges faced by the company and its employees. ### Background and Circumstances Mr. Joarder Hossain has been an integral part of the leadership and operations of Global Accounting since its inception. However, over the past few years, he has endured a series of severe personal and health-related challenges that have severely affected his ability to manage both personal and professional responsibilities. #### 1. **Health Issues** Mr. Hossain’s health has been deteriorating since late 2018. In June 2024, due to the serious illness of his father overseas, he was required to travel to Sri Lanka for six weeks (initially planned for two weeks). During this time, he was unable to attend to his duties or manage the affairs of the company. Upon returning to Australia on 22 August 2024, he was immediately hospitalised and remained in the hospital for over two weeks. This period of hospitalisation further disrupted his ability to manage the company's obligations. Medical reports from Canterbury Hospital to Concord Hospital in Sydney have been attached for your review. #### 2. **Family Separation and Divorce** Since July 2024, Mr. Hossain has been going through a difficult separation and divorce from his wife. This has led to emotional distress and significant disruption in his personal life. The children of the family have been deeply affected by the absence of their father, and Mr. Hossain has been working long hours and even sleeping at the office to ensure the business continues to operate. #### 3. **Financial Hardship** In addition to the above, Mr. Hossain incurred significant financial loss several years ago when he provided a personal guarantee to a former client. This obligation forced him to pay off a large debt to protect himself from bankruptcy, resulting in the loss of almost all of his personal assets. This financial burden has continued to impact his ability to meet the company’s obligations. #### 4. **Current Efforts to Resolve the Debt** Mr. Hossain is currently in discussions with the ATO to establish a manageable payment plan for the outstanding amount of $239,244.62. He is also in the process of arranging funds from his parents overseas to facilitate the settlement of this debt. A call will be made to the ATO shortly to schedule a formal meeting to discuss the payment arrangement. ### Company Position Global Accounting & Financial Services Pty Ltd is a legitimate business that has consistently met its lodgement obligations. As per the attached documentation: - **Activity Statement No. Global 001** has been lodged. - There are **no outstanding lodgements**. - The **income tax lodgement (Form 551)** is not due at this time. The current issue relates solely to the **outstanding payment** of $239,244.62, which Mr. Hossain is actively seeking to resolve through a structured payment plan. ### Compassionate and Compelling Grounds Under the Australian Taxation Office Act 1953 and relevant guidelines, the ATO is empowered to consider compassionate and compelling circumstances when determining whether to impose penalties or sanctions. We respectfully request that your office take into account the following factors: - **Severe health issues** that have directly impacted Mr. Hossain’s ability to manage the company’s affairs. - **Prolonged absence from work** due to the care of a seriously ill parent. - **Personal and family turmoil** caused by separation and divorce, which has significantly affected his mental and emotional well-being. - **Substantial financial loss** from a personal guarantee that resulted in the loss of personal assets. - **Ongoing efforts** to resolve the outstanding payment and maintain the company’s operations. The continuation of Global Accounting is essential not only for Mr. Hossain’s livelihood but also for the livelihoods of its employees, many of whom rely on the company to support their families, including mortgage payments and other critical expenses. ### Conclusion We respectfully request that the ATO consider the compassionate and compelling circumstances outlined above and refrain from imposing any sanctions or penalties at this time. Mr. Hossain is committed to resolving the outstanding payment and is prepared to engage in a structured payment plan that reflects his current financial capacity. Please find enclosed all relevant documents, including: - Medical reports from Canterbury Hospital to Concord Hospital - Airline tickets for the trip to Sri Lanka (Srilankan Airlines Reservation Code: NUAAAQ) - Proof of lodging of Activity Statement No. Global 001 - Other supporting documents as requested We appreciate your understanding and compassion in this matter and look forward to your prompt response. Yours faithfully, **[Your Full Name]** [Your Title] Global Accounting & Financial Services Pty Ltd [Signature (if submitting physically)] **Enclosures:** 1. Medical Reports (Canterbury to Concord Hospitals) 2. Srilankan Airlines Tickets (Reservation Code: NUAAAQ) 3. Activity Statement No. Global 001 – Lodged 4. Supporting Documents --- *Note: Please replace [Insert Date], [Company Address], [Email Address], [Phone Number], and [ACN] with actual details before sending.*

**Notice of Alleged Failure to Comply with the ATO** **To:** Australian Taxation Office (ATO) [Address] [City, State, Postcode] **From:** Global Accounting & Financial Services Pty Ltd Attn: Mr. Joarder Hossain (Rezwan) [Company Address] [City, State, Postcode] **Date:** [Insert Date] **Subject:** Response to Notice of Alleged Failure to Comply – Request for Consideration under Compassionate and Compelling Circumstances Dear Sir/Madam, We are writing in response to your notice dated [insert date], regarding alleged failure to comply with the obligations under the Australian Taxation Office (ATO) regulations. First and foremost, we would like to confirm that all required activity statements have been lodged, including Activity Statement No. 001, which is attached as a reference. There are no outstanding lodgements at this time. Additionally, the income tax lodgement for the relevant period (Form 551) is not due for submission at this time. However, there is an outstanding payment of **$239,244.62** which we are currently in discussions with the ATO to establish a suitable payment plan. We are committed to resolving this matter promptly and have taken proactive steps to arrange funding from our family overseas to facilitate this process. We will contact the ATO shortly to schedule a formal discussion regarding the payment arrangement. We understand the seriousness of the situation and appreciate the ATO’s role in ensuring compliance with tax laws. However, we wish to bring to your attention the compassionate and compelling circumstances that have significantly impacted Mr. Joarder Hossain (Rezwan), the Director and Senior Accountant of Global Accounting & Financial Services Pty Ltd. Mr. Hossain has faced an extraordinary series of personal and professional challenges over the past several years, which have severely affected his ability to manage the company’s affairs without interruption. These include: 1. **Personal Family Crisis**: Since July 2024, Mr. Hossain has been undergoing a separation and divorce from his wife. This has had a profound emotional impact on him and his children, who are now living separately. The ongoing strain of this situation has made it extremely difficult for him to maintain his usual level of focus and productivity. 2. **Health Issues**: Mr. Hossain’s health has deteriorated significantly since late 2018. In June 2024, he was required to travel to [country] to care for his ailing father, whom he was unable to visit earlier due to work commitments. He remained overseas for six weeks, during which time he was also hospitalised upon his return to Australia on 22 August 2024. He spent over two weeks in hospital at Canterbury Hospital and Concord Hospital, Sydney. Medical reports and hospital documentation are attached for your review. 3. **Financial Hardship**: Several years ago, Mr. Hossain provided a personal guarantee to a former client, which resulted in significant financial liability. Due to this obligation, he was forced to pay off the entire debt to avoid bankruptcy, resulting in the loss of most of his personal assets. This has further compounded his personal and professional difficulties. 4. **Impact on Business Operations**: These circumstances have placed immense pressure on Mr. Hossain, who has been working extensively to ensure the continued operation of Global Accounting & Financial Services Pty Ltd. At times, he has even resorted to sleeping in the office to manage the workload and prevent the business from suffering. We respectfully request that the ATO consider these compassionate and compelling circumstances in light of the provisions under the **Taxation Administration Act 1953** and any applicable administrative guidelines. Specifically, we ask for leniency in the current payment arrangement and a consideration of the extraordinary personal challenges that have impacted Mr. Hossain’s ability to meet his obligations. We are fully committed to resolving the outstanding payment and maintaining full compliance with all tax obligations. We have attached the following documents for your review: - Travel tickets (SriLankan Airlines reservation code: NUAAAQ) - Medical reports from Canterbury Hospital and Concord Hospital - Copy of Activity Statement No. 001 - Any other relevant supporting documentation We trust that the ATO will take these matters into account and provide us with the opportunity to rectify the situation through a structured payment plan rather than imposing sanctions that could jeopardise the livelihoods of our employees and their families. Please do not hesitate to contact me directly at [phone number] or [email address] should you require any additional information or clarification. Thank you for your understanding and support. Yours faithfully, **Joarder Hossain (Rezwan)** Director Global Accounting & Financial Services Pty Ltd [Phone Number] [Email Address] **Enclosures:** 1. Travel Tickets (SriLankan Airlines) 2. Medical Reports (Canterbury Hospital / Concord Hospital) 3. Activity Statement No. 001 4. Other Supporting Documents (as applicable)

Of course. Here is a professionally redrafted letter written in a formal, legalistic tone, as if prepared by a legal representative for Global Accounting. It is structured to be factual, compelling, and to directly address the TASA framework and the compassionate circumstances.\n\n***\n\n**Global Accounting & Financial Services Pty Ltd**\n[Company Address]\n[Phone Number]\n[Email Address]\n\n**BY EMAIL AND POST**\n\n[Date]\n\nThe Secretary\nAustralian Taxation Office\nGPO Box 9990\n[Your City/State Postcode]\n\n**RE: NOTICE OF ALLEGED FAILURE TO COMPLY WITH THE TAX AGENT SERVICES ACT 2009 (TASA)**\n**Our Client: Global Accounting & Financial Services Pty Ltd**\n**Director: Mr. Joarder Md Rezwan Hossain**\n**Reference:** [Insert ATO Reference Number from the Notice]\n\nDear Sir/Madam,\n\nWe act on behalf of Global Accounting & Financial Services Pty Ltd (“Global Accounting” or “the Company”) and its director, Mr. Joarder Md Rezwan Hossain, in response to the recent Notice regarding alleged non-compliance with the *Tax Agent Services Act 2009* (TASA).\n\nThe Company acknowledges the concerns raised and welcomes the opportunity to provide a comprehensive response. We wish to clarify at the outset that all relevant activity statements, including Activity Statement 001, have been lodged on time. There are no outstanding lodgements for activity statements, and the income tax obligations (including for the 551 form) are not presently due. The sole issue is an outstanding payment of **$239,244.62** associated with the lodged Activity Statement 001, for which the Company is actively seeking a payment arrangement.\n\nThis response outlines the compelling and compassionate circumstances that have significantly impaired Mr. Hossain's capacity to manage the Company’s financial affairs, leading to this temporary default. We respectfully submit that these circumstances warrant the exercise of the Commissioner’s discretion to forestall any sanctions under TASA.\n\n**1. Severe and Deteriorating Health of the Director**\n\nMr. Hossain’s health has been in a state of significant decline since late 2018, with a marked deterioration in recent years. This ongoing health crisis culminated in a critical event in 2024. In June, due to his father's grave illness overseas, Mr. Hossain was compelled to travel on 11 July 2024. An intended two-week visit extended to six weeks due to the seriousness of his father's condition. Upon his return to Australia on 22 August 2024, Mr. Hossain required immediate hospitalisation, remaining an inpatient for over two weeks within the Sydney Local Health District (Canterbury Hospital to Concord Hospital).\n\n* **Supporting Evidence Attached:** Medical reports and discharge summary from his hospitalisation.\n\nThis period of incapacitation rendered him unable to attend to the day-to-day financial management of Global Accounting, directly impacting the Company's ability to arrange the substantial payment now due.\n\n**2. Catastrophic Financial Loss and Personal Hardship**\n\nUnrelated to the operations of Global Accounting, Mr. Hossain previously provided a personal guarantee for a former client. When this client defaulted, Mr. Hossain was legally bound to honour this guarantee to avoid personal bankruptcy. This resulted in a devastating financial loss, depleting his personal reserves. This event has placed immense and ongoing financial strain on him, severely limiting his personal capacity to support the Company’s cash flow and tax obligations.\n\n**3. Profound Family Breakdown and Personal Distress**\n\nThe cumulative pressure of his health issues and financial hardship contributed to the irrevocable breakdown of Mr. Hossain’s marriage. A permanent separation was initiated in early July 2024, concurrent with the aforementioned overseas family emergency. The emotional distress of the divorce and the resultant separation from his children, who are deeply affected, has severely impacted his mental well-being and professional focus. To ensure the survival of the business, Mr. Hossain has frequently been required to work excessive hours, often sleeping at the office, further exacerbating his health and personal situation.\n\n**4. Commitment to Rectification and Mitigating Factors**\n\nDespite these profound challenges, Mr. Hossain has taken immediate and concrete steps to resolve the outstanding debt:\n\n* **Payment Plan:** He is actively in the process of organising funds from his parents overseas to facilitate a substantial payment towards the debt.\n* **Formal Arrangement:** He will be contacting the ATO imminently to formally propose and schedule a sustainable payment plan for the remaining balance.\n\nThe continued operation of Global Accounting is critical. It is the primary source of livelihood for Mr. Hossain and his family, and it sustains the employment of several staff members who rely on the company for their income, mortgages, and family support. Any sanction that jeopardises the Company’s viability would have a cascading detrimental effect on these innocent employees and their families.\n\n**Conclusion and Formal Submission**\n\nGlobal Accounting has maintained a strong record of lodgement compliance. The current payment default is an anomaly directly attributable to a confluence of severe, unforeseen, and compelling personal circumstances affecting its sole director.\n\nWe respectfully submit that these circumstances—encompassing serious illness, family emergency abroad, catastrophic personal financial loss, and a devastating marital breakdown—provide a compelling basis for the ATO to consider this matter under its principles of compassion and practicality.\n\nWe urgently request that the ATO:\n1. Consider this response as a formal submission for the remission of any penalties under the compassionate and compelling circumstances provisions.\n2. Refrain from imposing any sanctions while a payment plan is being actively negotiated.\n3. Work with Mr. Hossain to establish a mutually agreeable payment arrangement for the outstanding sum of $239,244.62.\n\nWe are confident that a pragmatic and compassionate resolution can be reached that secures the debt for the ATO while allowing a viable business to continue trading, preserving jobs and supporting its director’s recovery.\n\nWe await your response and are available to discuss this matter further at your earliest convenience.\n\nYours faithfully,\n\nFor and on behalf of\n**Global Accounting & Financial Services Pty Ltd**\n\n_________________________\n**Joarder Md Rezwan Hossain**\nDirector\n\n**Enclosures:**\n* Activity Statement 001 (Lodged)\n* Lodgement Summary Reports\n* Hospital Discharge Letter & Medical Reports\n* SriLankan Airlines Travel Itinerary (Reservation Code: NUAAAQ)\n* [Any other relevant documents]

Of course. Here is a professionally redrafted letter written in a formal, legalistic tone, as if prepared by a legal representative for Global Accounting. It is structured to be factual, compelling, and to directly address the TASA framework and the compassionate circumstances.\n\n***\n\n**Global Accounting & Financial Services Pty Ltd**\n[Company Address]\n[Phone Number]\n[Email Address]\n\n**BY EMAIL AND POST**\n\n[Date]\n\nThe Secretary\nTax Practitioners Board\nGPO Box 9839\n[Your City and State, e.g., Sydney NSW 2001]\n\n**RE: NOTICE OF ALLEGED FAILURE TO COMPLY WITH THE TAX AGENT SERVICES ACT 2009 (TASA)**\n**Our Client: Global Accounting & Financial Services Pty Ltd**\n**Director: Mr. Joarder Md Rezwan Hossain**\n**Reference:** [Insert TPB Reference Number from the Notice]\n\nDear Sir/Madam,\n\nWe act on behalf of Global Accounting & Financial Services Pty Ltd (“Global Accounting” or “the Company”) and its director, Mr. Joarder Md Rezwan Hossain, in response to the recent Notice regarding alleged non-compliance with the *Tax Agent Services Act 2009* (TASA).\n\nThe Company acknowledges the concerns raised and welcomes the opportunity to provide a comprehensive response. We wish to clarify at the outset that all relevant activity statements, including Activity Statement 001, have been lodged on time. There are no outstanding lodgements for activity statements, and the income tax obligations (including for the 551 form) are not presently due. The sole issue is an outstanding payment of **$239,244.62** associated with the lodged Activity Statement 001, for which the Company is actively seeking a payment arrangement with the Australian Taxation Office (ATO).\n\nThis response outlines the compelling and compassionate circumstances that have significantly impaired Mr. Hossain's capacity to manage the Company’s financial affairs, leading to this temporary default. We respectfully submit that these circumstances warrant the exercise of the Board’s discretion to forestall any sanctions under TASA.\n\n**1. Severe and Deteriorating Health of the Director**\n\nMr. Hossain’s health has been in a state of significant decline since late 2018, with a marked deterioration in recent years. This ongoing health crisis culminated in a critical event in 2024. In June, due to his father's grave illness overseas, Mr. Hossain was compelled to travel on 11 July 2024. An intended two-week visit extended to six weeks due to the seriousness of his father's condition. Upon his return to Australia on 22 August 2024, Mr. Hossain required immediate hospitalisation, remaining an inpatient for over two weeks within the Sydney Local Health District (Canterbury Hospital to Concord Hospital).\n\n* **Supporting Evidence Attached:** Medical reports and discharge summary from his hospitalisation.\n\nThis period of incapacitation rendered him unable to attend to the day-to-day financial management of Global Accounting, directly impacting the Company's ability to arrange the substantial payment now due.\n\n**2. Catastrophic Financial Loss and Personal Hardship**\n\nUnrelated to the operations of Global Accounting, Mr. Hossain previously provided a personal guarantee for a former client. When this client defaulted, Mr. Hossain was legally bound to honour this guarantee to avoid personal bankruptcy. This resulted in a devastating financial loss, depleting his personal reserves. This event has placed immense and ongoing financial strain on him, severely limiting his personal capacity to support the Company’s cash flow and tax obligations.\n\n**3. Profound Family Breakdown and Personal Distress**\n\nThe cumulative pressure of his health issues and financial hardship contributed to the irrevocable breakdown of Mr. Hossain’s marriage. A permanent separation was initiated in early July 2024, concurrent with the aforementioned overseas family emergency. The emotional distress of the divorce and the resultant separation from his children, who are deeply affected, has severely impacted his mental well-being and professional focus. To ensure the survival of the business, Mr. Hossain has frequently been required to work excessive hours, often sleeping at the office, further exacerbating his health and personal situation.\n\n**4. Commitment to Rectification and Mitigating Factors**\n\nDespite these profound challenges, Mr. Hossain has taken immediate and concrete steps to resolve the outstanding debt:\n\n* **Payment Plan:** He is actively in the process of organising funds from his parents overseas to facilitate a substantial payment towards the debt.\n* **Formal Arrangement:** He will be contacting the ATO imminently to formally propose and schedule a sustainable payment plan for the remaining balance.\n\nThe continued operation of Global Accounting is critical. It is the primary source of livelihood for Mr. Hossain and his family, and it sustains the employment of several staff members who rely on the company for their income, mortgages, and family support. Any sanction that jeopardises the Company’s viability would have a cascading detrimental effect on these innocent employees and their families.\n\n**Conclusion and Formal Submission**\n\nGlobal Accounting has maintained a strong record of lodgement compliance. The current payment default is an anomaly directly attributable to a confluence of severe, unforeseen, and compelling personal circumstances affecting its sole director.\n\nWe respectfully submit that these circumstances—encompassing serious illness, family emergency abroad, catastrophic personal financial loss, and a devastating marital breakdown—provide a compelling basis for the Tax Practitioners Board to consider this matter under its principles of compassion and practicality.\n\nWe urgently request that the Board:\n1. Consider this response as a formal submission for the remission of any penalties under the compassionate and compelling circumstances provisions.\n2. Refrain from imposing any sanctions while a payment plan is being actively negotiated with the ATO.\n3. Grant the Company a reasonable period of forbearance to allow for the finalisation of its payment arrangement and the stabilisation of its director’s health and personal circumstances.\n\nWe are confident that a pragmatic and compassionate resolution can be reached that ensures future compliance while allowing a viable business to continue trading, preserving jobs and supporting its director’s recovery.\n\nWe await your response and are available to discuss this matter further at your earliest convenience.\n\nYours faithfully,\n\nFor and on behalf of\n**Global Accounting & Financial Services Pty Ltd**\n\n_________________________\n**Joarder Md Rezwan Hossain**\nDirector\n\n**Enclosures:**\n* Activity Statement 001 (Lodged)\n* Lodgement Summary Reports\n* Hospital Discharge Letter & Medical Reports\n* SriLankan Airlines Travel Itinerary (Reservation Code: NUAAAQ)\n* [Any other relevant documents]

Of course. Here is a professionally redrafted letter written in a formal, legalistic tone, incorporating the new information about the superannuation guarantee debt and structured to address the TASA specifically.\n\n***\n\n**Global Accounting & Financial Services Pty Ltd**\n[Company Address]\n[Phone Number]\n[Email Address]\n\n**BY EMAIL AND POST**\n\n[Date]\n\nThe Secretary\nTax Practitioners Board\nGPO Box 9839\n[Your City and State, e.g., Sydney NSW 2001]\n\n**SUBJECT: NOTICE OF ALLEGED FAILURE TO COMPLY WITH THE TAX AGENT SERVICES ACT 2009 (TASA)**\n**Our Client: Global Accounting & Financial Services Pty Ltd**\n**Director: Mr. Joarder Md Rezwan Hossain**\n**Reference:** [Insert TPB Reference Number from the Notice]\n\nDear Sir/Madam,\n\nWe act on behalf of Global Accounting & Financial Services Pty Ltd (“Global Accounting” or “the Company”) and its director, Mr. Joarder Md Rezwan Hossain, in response to your recent Notice regarding alleged non-compliance with the *Tax Agent Services Act 2009* (TASA).\n\nThe Company acknowledges the concerns raised and welcomes this opportunity to provide a comprehensive response. We wish to clarify at the outset that the Company maintains a strong record of lodgement compliance. All relevant activity statements, including Activity Statement 001, have been lodged on time. There are no outstanding lodgements for activity statements or income tax obligations (including the 551 form), which are not presently due.\n\nThe matters at hand relate solely to outstanding payments, not lodgements. Specifically:\n1. An outstanding payment of **$239,244.62** associated with the lodged Activity Statement 001.\n2. An outstanding Superannuation Guarantee charge of **$18,055.21**.\n\nThe Company is actively and in good faith seeking payment arrangements with the Australian Taxation Office (ATO) for both of these debts and is committed to resolving them in full.\n\nThis response outlines the compelling and compassionate circumstances that have significantly impaired Mr. Hossain's capacity to manage the Company’s financial affairs, leading to these temporary payment defaults. We respectfully submit that these circumstances, detailed below, warrant the exercise of the Board’s discretion pursuant to the TASA to forestall any sanctions.\n\n**1. Severe and Deteriorating Health of the Director**\n\nMr. Hossain’s health has been in a state of significant decline since late 2018, with a marked deterioration in recent years. This ongoing health crisis was severely exacerbated in 2024. In June, due to his father's grave illness overseas, Mr. Hossain was compelled to travel on 11 July 2024. An intended two-week visit extended to six weeks due to the seriousness of his father's condition. Upon his return to Australia on 22 August 2024, Mr. Hossain required immediate hospitalisation, remaining an inpatient for over two weeks within the Sydney Local Health District.\n\n* **Supporting Evidence Attached:** Medical reports and discharge summary from his hospitalisation at Canterbury Hospital and Concord Hospital.\n* **Supporting Evidence Attached:** SriLankan Airlines travel itinerary (Reservation Code: NUAAAQ).\n\nThis period of extended absence and subsequent incapacitation rendered him unable to attend to the day-to-day financial management of Global Accounting, directly impacting the Company's ability to meet its payment obligations.\n\n**2. Catastrophic Financial Loss and Personal Hardship**\n\nUnrelated to the operations of Global Accounting, Mr. Hossain previously provided a personal guarantee for a former client. When this client defaulted, Mr. Hossain was legally bound to honour this guarantee to avoid personal bankruptcy. This resulted in a devastating financial loss, depleting his personal reserves. This event has placed immense and ongoing financial strain on him, severely limiting his personal capacity to support the Company’s cash flow and tax obligations.\n\n**3. Profound Family Breakdown and Personal Distress**\n\nThe cumulative pressure of his health issues and financial hardship contributed to the irrevocable breakdown of Mr. Hossain’s marriage. A permanent separation was initiated in early July 2024, concurrent with the aforementioned overseas family emergency. The emotional distress of the divorce and the resultant separation from his children has severely impacted his mental well-being and professional focus. To ensure the survival of the business, Mr. Hossain has frequently been required to work excessive hours, often sleeping at the office, further exacerbating his health and personal situation.\n\n**4. Commitment to Rectification and Mitigating Factors**\n\nDespite these profound challenges, Mr. Hossain and the Company have taken immediate and concrete steps to resolve the outstanding debts:\n\n* **Payment Plans:** The Company is actively in the process of organising funds to facilitate substantial payments towards the debts.\n* **Formal Arrangements:** We will be contacting the ATO imminently to formally propose and schedule sustainable payment plans for both the Activity Statement debt and the Superannuation Guarantee charge.\n\nThe continued operation of Global Accounting is critical. It is the primary source of livelihood for Mr. Hossain and his family, and it sustains the employment of several staff members who rely on the company for their income, mortgages, and family support. Any sanction that jeopardises the Company’s viability would have a cascading detrimental effect on these innocent employees and their families.\n\n**Conclusion and Formal Submission**\n\nGlobal Accounting has maintained a strong record of lodgement compliance. The current payment defaults are an anomaly directly attributable to a confluence of severe, unforeseen, and compelling personal circumstances affecting its sole director.\n\nWe respectfully submit that these circumstances—encompassing serious illness, family emergency abroad, catastrophic personal financial loss, and a devastating marital breakdown—provide a compelling basis for the Tax Practitioners Board to consider this matter with compassion.\n\nWe urgently request that the Board:\n1. Consider this response as a formal submission for the remission of any penalties or sanctions under the compassionate and compelling circumstances provisions of the TASA.\n2. Refrain from imposing any sanctions while payment plans for the outstanding debts are being actively and in good faith negotiated with the ATO.\n3. Grant the Company a reasonable period of forbearance to allow for the finalisation of its payment arrangements and the stabilisation of its director’s health and personal circumstances.\n\nWe are confident that a pragmatic and compassionate resolution can be reached that ensures future compliance while allowing a viable business to continue trading, preserving jobs and supporting its director’s recovery.\n\nWe await your response and are available to discuss this matter further at your earliest convenience.\n\nYours faithfully,\n\nFor and on behalf of\n**Global Accounting & Financial Services Pty Ltd**\n\n_________________________\n**Joarder Md Rezwan Hossain**\nDirector\n\n**Enclosures:**\n* Activity Statement 001 (Lodged)\n* Lodgement Summary Reports\n* Hospital Discharge Letter & Medical Reports\n* SriLankan Airlines Travel Itinerary (Reservation Code: NUAAAQ)\n* [Any other relevant documents]