
Patrick Sargent CA
Registered Tax Agent 25758613 · TaxNudge, operated by Outsourced Books & Advisory Pty Ltd
Patrick Sargent is a Chartered Accountant and registered tax agent who specialises in one thing: getting Australians out of overdue tax. Most of his work involves clients who are two, five or ten years behind on income tax returns or BAS, often with a growing ATO debt and, by the time they call, some form of ATO action already underway.
That focus shapes how the work is done - reconstructing records where receipts are long gone, lodging a full backlog in the right order so the debt figure becomes real, then applying for remission of failure to lodge penalties and general interest charge and negotiating a payment plan the client can actually sustain. He reviews every guide published on TaxNudge before it goes live.
Areas of expertise
- Multi-year overdue income tax returns for individuals, sole traders and companies
- Overdue BAS and GST reconstruction
- Failure to Lodge penalty and general interest charge remission applications
- ATO default assessments and objections
- ATO payment plans and debt negotiation
Editorial and review methodology
Every guide published on TaxNudge is drafted against primary sources - ATO published guidance, the Taxation Administration Act 1953, and Tax Practitioners Board material - and reviewed by a registered tax agent before publication.
Rates and thresholds (penalty units, the general interest charge, lodgement due dates) are held in a single central source and updated site-wide when the ATO changes them, rather than being typed into individual pages. Each guide shows the sources checked and the date it was last professionally reviewed.
Guides are general information, not personal advice. Outcomes on penalties, remission and payment plans depend on individual facts and ATO decisions.
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Guides reviewed (39)
- Overdue Tax Returns: What Happens, What It Costs, and How to Catch Up
- How to Lodge a Late Tax Return in Australia
- Haven't Lodged for 5, 10 or 20 Years? It's More Fixable Than You Think
- How Many Years Back Can You Lodge Tax Returns in Australia?
- Lodging Multiple Years of Tax Returns at Once: The Right Way
- What Happens If You Don't Lodge a Tax Return in Australia?
- How to Get ATO Late Lodgement Penalties Waived
- What Counts as a "Reasonable Excuse" for a Late Tax Return?
- Can You Go to Jail for Not Lodging Tax Returns in Australia?
- ATO Default Assessment: What It Means and How to Fight Back
- Received an ATO Notice to Lodge? Here's Exactly What It Means
- Will the ATO Know If I Don't Lodge a Tax Return?
- The General Interest Charge: What the ATO's Interest Really Costs You
- Overdue BAS Statements: Your Catch-Up Plan
- Late Tax Returns for Uber Drivers and Gig Workers
- How Overdue Tax Returns Affect Centrelink, FTB and Child Care Subsidy
- Late Australian Tax Returns While Living Overseas
- Overdue Tax Returns After Divorce or Separation
- Late Tax Returns Due to Mental Health or Illness: A Gentler Way Back
- Late Tax Returns for Tradies: What the ATO Already Knows About Your Work
- Overdue Company Tax Returns: The Risks Directors Can't Afford to Ignore
- Deceased Estate Tax Returns: When the Person You've Lost Was Years Behind
- Overdue Tax Returns With Crypto: Catch Up Before the Data Catches You
- Lodging a Late Tax Return When You're Owed a Refund
- Overdue Tax Returns and Bankruptcy: What Insolvency Does (and Doesn't) Fix
- ATO Payment Plans: The Complete Guide to Paying Tax Debt in Instalments
- Lodge First, Then Negotiate: Why Sequence Is Strategy With ATO Debt
- When the ATO Reports Your Tax Debt to Credit Agencies
- How Much Will My Late Tax Refund Be? What Your Old Years Are Worth
- Fee From Refund: How to Catch Up on Overdue Tax With $0 Upfront
- ATO Interest Remission: Getting the GIC on Your Debt Reduced
- Do I Need to Lodge a Tax Return This Year?
- How Long Does a Late Tax Return Take? The Honest Timeline
- The ATO Failure to Lodge Penalty: How Much It Is and How to Get It Reduced
- Lost Receipts, Missing Records: How Old Tax Returns Get Done Anyway
- Can't Pay Your Tax Debt? Here Are Your Options
- Director Penalty Notices: What a DPN Means and Your Options in the First 21 Days
- BAS Due Dates 2026-27: Every Deadline, Plus What If You've Missed One
- How Far Back Can the ATO Go? Time Limits, Audits and Unlodged Returns

