The ATO also has an unprofessional agent behaviour strategy. If an agent is aggressive or threatening, a note is recorded on the system and the recording of the call is reviewed. A warning letter may be issued, and access to services may be restricted. A senior ATO executive will make contact with the tax or BAS agent to discuss the behaviour. The ATO stressed that unacceptable behaviour from tax and BAS agents is extremely rare.
Updated: 23rd February, 2018