Amanda has just received a letter from the ATO stating that she has not lodged a tax return in 4 years suggesting that there will be significant penalties for non-lodgement. Amanda is very concerned as in addition to the profits from Nourish, she has had significant untaxed rental income. She is very annoyed at her accountant as she had been providing the information for the completion of these tax returns to her accountant every year and had assumed that they had been done. She does not remember signing the tax returns though on reflection and on investigation, cannot find copies of any prepared tax returns. Given how busy with Nourish she has been, she had forgotten to follow this up herself. There is likely to be a significant amount of tax and penalties owing to the ATO. Upon reviewing the correspondence with her accountant, a registered tax agent, it appears that she has been charged a fee for this work but it was not completed. When she questions the accountant, their response is that "we forgot to do it as we have been short staffed". Amanda is furious and would like some advice as to her rights.

1. Explain what Amanda's responsibilities are in this situation as a taxpayer?  Do you think she has complied with her obligations?                                                                                      
2. Explain what Amanda's tax agents' responsibilities are in this situation. Do you think they have  complied with their obligations?                                                                                       
3. Does Amanda have any rights against the tax agent in this situation?