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Coverage & Taxonomy

All 392 ATO Document Types. Categorised and Prioritised.

ATOque connects via SBR2 to ingest and classify all 392 ATO correspondence types across 11 functional categories — triaged with instant urgency levels so your practice knows what matters first.

How Urgency Triage Works

Urgent

Time-critical statutory notices requiring immediate attention: Director Penalty Notices, Section 167 default assessments, overdue debt demands, and audit notices.

Action Required

Standard correspondence requiring client payment or response: Notices of Assessment with payable balances, Activity Statement reminders, and instalment variations.

Info

Informational updates with no immediate action required: EFT refund notices, tax receipts, registration confirmations, and account statements.

The 11 Functional Categories

Every document is pre-classified through SBR2 metadata and refined by Gemini with zero-TFN privacy preservation.

Category 1 · INCOME_TAX

Income Tax

Default: Action Required

Notices of Assessment for individuals, companies, trusts, and superannuation funds, as well as amended assessments, Division 293 tax notices, and First Home Super Saver scheme assessments.

Common Document Examples:

  • Notice of assessment — Individual or Trust — EFT refund / Payment due
  • Notice of assessment — Company or Fund — Payment due
  • Notice of amended assessment — Individual, Company or Trust
  • Division 293 — Notice of Assessment
  • FHSS tax notice of assessment
  • Income tax receipt & certainty check notices
  • Default assessment notice (Section 167)
Financial handling: Refunds, payable amounts, and payment deadlines
Category 2 · ACTIVITY_STATEMENT

Activity Statement

Default: Action Required

Business and Instalment Activity Statements (BAS / IAS), GST disclosures, PAYG withholding notices, revision advices, and lodgment confirmations.

Common Document Examples:

  • Activity statement refund / payment due notification
  • Business activity statement revision advice
  • Quarterly PAYG withholding / GST settlement advice
  • Activity statement processing delay / adjustment advice
Financial handling: Refund or payable amount with BPAY biller details
Category 3 · STATEMENT_OF_ACCOUNT

Statement of Account

Default: Info

Running balance account statements, integrated client account updates, interest charge/remission notifications, and transaction ledger extracts.

Common Document Examples:

  • Statement of account — Integrated client account
  • Statement of account — Income tax account
  • General interest charge (GIC) remission advice
  • Account transaction summary
Financial handling: Current balance status (debit/credit)
Category 4 · DEBT_AND_COLLECTION

Debt and Collection

Default: Urgent

Overdue tax notices, payment plan arrangements, Director Penalty Notices (DPN), garnishee notices, and legal recovery warning letters.

Common Document Examples:

  • Overdue tax debt notice & final demand
  • Payment plan arrangement confirmation / default notice
  • Director Penalty Notice (DPN) — 21-day notice
  • Notice of intent to issue a garnishee order
  • Departure Prohibition Order advice
Financial handling: Payable debt with strict statutory deadlines
Category 5 · SUPERANNUATION

Superannuation

Default: Action Required

Superannuation Guarantee Charge (SGC) statements, excess concessional and non-concessional contribution determinations, Division 293 release authorities, and lost super notifications.

Common Document Examples:

  • Excess concessional contributions determination
  • Excess non-concessional contributions tax assessment
  • Superannuation guarantee charge assessment
  • Superannuation release authority (Div 293 / FHSS)
Financial handling: Statutory determinations and election notices
Category 6 · REGISTRATION_AND_ENTITLEMENT

Registration and Entitlement

Default: Info

Confirmations and updates regarding Australian Business Numbers (ABN), Tax File Numbers (TFN), GST, PAYG Withholding registrations, and Fuel Tax Credit entitlements.

Common Document Examples:

  • Notice of ABN cancellation / reactivation
  • Confirmation of GST / PAYG registration
  • Fuel tax credit eligibility assessment
  • Deductible Gift Recipient (DGR) endorsement
Financial handling: Informational entitlement records
Category 7 · LODGMENT_ENFORCEMENT

Lodgment Enforcement

Default: Urgent

Failure to Lodge (FTL) penalty notifications, statutory demand letters, final demand to lodge notices, and prosecution warning letters.

Common Document Examples:

  • Penalty notification — Failure to lodge on time (FTL)
  • Final notice to lodge overdue income tax returns
  • Section 255 notice to give information or evidence
  • Formal warning of impending legal action for non-lodgment
Financial handling: Strict statutory deadlines with penalty fees
Category 8 · AUDIT_AND_REVIEW

Audit and Review

Default: Urgent

Tax compliance review questionnaires, audit commencement notices, requests for documents and information, position papers, and finalisation letters.

Common Document Examples:

  • Notification of income tax review / risk review
  • Formal request for records and substantiation
  • Audit notification — Business or Individual
  • Audit finalisation and adjustment notification
Financial handling: Critical response deadlines and compliance obligations
Category 9 · PAYG_INSTALMENTS

PAYG Instalments

Default: Action Required

Quarterly PAYG instalment rate notices, instalment variation advices, annual payer notices, and instalment exit notifications.

Common Document Examples:

  • PAYG instalment rate notification
  • Instalment variation confirmation / adjustment
  • Annual instalment election confirmation
  • Notice of entry / exit from the PAYG instalment system
Financial handling: Payable quarterly amounts or rate changes
Category 10 · SPECIALIZED_TAXES

Specialized Taxes

Default: Action Required

Correspondence for specialized Australian tax regimes including Fringe Benefits Tax (FBT), Luxury Car Tax (LCT), Wine Equalisation Tax (WET), and Petroleum Resource Rent Tax (PRRT).

Common Document Examples:

  • Fringe benefits tax notice of assessment
  • Luxury car tax calculation advice
  • Wine equalisation tax adjustment letter
  • Petroleum resource rent tax instalment notice
Financial handling: Regime-specific payable amounts or refunds
Category 11 · GENERAL_CORRESPONDENCE

General Correspondence

Default: Action Required

Official ATO administrative notices, address changes, portal alerts, and automated safe fallbacks that ensure uncatalogued correspondence is never dropped.

Common Document Examples:

  • General ATO portal advisory message
  • Client communication delivery preference notice
  • Change of client registered address advice
  • Uncatalogued correspondence (safe general fallback)
Financial handling: Informational or agent review required

Uncatalogued Correspondence Guarantee

When the ATO introduces a brand-new or uncatalogued letter type, ATOque routes it safely to General Correspondence while preserving the original ATO description and alerting your agents for human review. Zero letters are dropped or lost.

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