
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 (100)
- 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 Far 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 Assessments: What They Are and How to Overturn One
- Received an ATO Notice to Lodge? Here's Exactly What It Means
- Will the ATO Know If I Don't Lodge a Tax Return?
- ATO General Interest Charge, Explained
- 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?
- 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
- How Far Back Can the ATO Go? Time Limits, Audits and Unlodged Returns
- I Haven't Done My Tax for 5 Years: What Happens Now?
- Fine for a Late Tax Return: Exactly What the ATO Charges
- Overdue Tax Return Penalties, Explained
- How to Write a Penalty Remission Request the ATO Actually Approves
- ATO Overdue Tax Bill Interest: The Rate, the Maths, and How to Stop It
- When Is Tax Return 2026 Due? Every Key Date for the 2025-26 Return
- How Long Does a Tax Return Take to Process in 2026?
- How to Amend a Tax Return in Australia (and How Far Back You Can Go)
- What Can I Claim on Tax Without Receipts? The $300 Rule (and Its Fine Print)
- Non-Lodgment Advice: What It Is and How to Lodge It
- How to Pay the ATO (Every Payment Method Explained)
- Tax Return Deadline Australia 2026: Every Key Date
- When Can I Lodge My Tax Return? The Earliest Date, and the Earliest Safe Date
- When Should I Do My Tax Return?
- Bucket Companies: How They Work and When They're Actually Worth It
- Unpaid Present Entitlements: The Trust Trap and the Case That Reopened It
- Sole Trader vs Company: The Real Tax Comparison (2026)
- Trust vs Company: Which Structure, and Why the Answer Is Often Both
- Company Tax Rates: Base Rate Entities Explained
- Paying Yourself From Your Company: Salary, Dividends, or the Accident
- Franking Account Basics: The Ledger Behind Every Dividend
- PSI Rules: When Your Company's Income Is Still Personally Yours
- ABN vs ACN: The Difference, and Which One You Actually Need
- Company Tax Returns: Deadlines, Lodgment and What Late Really Costs
- Instant Asset Write-Off: The Current Rules and the Traps in Them
- Small Business CGT Concessions: The Four Big Ones and How They Stack to Zero
- Small Business Income Tax Offset: The $1,000 Most Sole Traders Don't Know They're Getting
- Fringe Benefits Tax: What Actually Triggers It (Small Business Edition)
- FBT on Utes and Work Vehicles: The Exemption Everyone Overstates
- Christmas Parties, Staff Gifts and Client Entertainment: The Actual Tax Rules
- Fuel Tax Credits: The Excise Refund Most Eligible Businesses Under-Claim
- Luxury Car Tax and the Car Limit: The Two Thresholds Everyone Conflates
- The R&D Tax Incentive: How Small Companies Get 43.5% of R&D Spend Back in Cash
- Division 7A Explained: The Loan You Didn't Know You Took
- Div 7A Loan Agreements Explained
- Company Tax Debt: The ATO's Escalation Ladder (and Where to Interrupt It)
- Insolvent Trading: The Director's Personal Risk and the Safe Harbour That Suspends It
- Small Business Restructuring (SBR): The Debt Reset Where Directors Keep the Keys
- Overdue Company Tax Returns and BAS: The Catch-Up Guide
- Closing a Business Properly: The Tax Exit Checklist
- How to Cancel Your GST Registration
- Selling Your Business: The Tax Playbook
- Small Business Bookkeeping: The System That Survives Tax Time
- Best Accounting Software for Small Business: Choose by Shape, Not Features
- Xero vs MYOB: Which One, By Business Shape
- QuickBooks vs Xero: The Australian Call
- Best Accounting Software for Sole Traders (Australia, 2026)
- Xero Price Increases and the Alternatives: The Switcher's Honest Guide
- How to Do Your BAS in Xero - and the Five Checks Before You Hit Lodge
- Cash vs Accrual Accounting: Which You Can Use, and Why Your P&L Lies to You
- Chart of Accounts: The Minimal Setup That Maps to Your Tax Return
- Do You Need an Accountant If You Use Xero? The Honest Scope Split
- Behind on Your Books? The Catch-Up Guide, and Which Clock Is Actually Running
- Overdue Tax and BAS for Cafes and Restaurants
- Overdue Tax and BAS for Building and Trades Businesses
- Overdue Tax and BAS for NDIS Providers
- Tax for Medical and Dental Practices: The Three Issues Deciding the Sector
- Overdue Tax and BAS for Ecommerce and Online Sellers
- Tax for Agencies, Consultancies and Professional Firms
- Not Registered for GST - but You've Been Trading Anyway? Here's How It Gets Fixed
- Online Accounting for Small Business

