EBrief No. 68/09 reminds practitioners to ensure that; they are registered as tax agent for their client and that their client is registered for Income Tax, in advance of submitting a Form 11. During the period 12 October and 23 November, agents can file a Form 11 via ROS for a client not registered for Income Tax or not linked to them.
Agents are advised that, generally in such circumstances Notice of Assessments do not automatically issue and, it is recommended that the ROS inbox is monitored to ensure the receipt of assessments for all clients.
EBrief No. 68/09 is available here