The ATO are starting to include debts on hold in account balances

From August 2025, the ATO are progressively including debts placed on hold in account balances. If you have clients with debts on hold of $100 or more, you may receive letters on their behalf before the debt on hold is added to their account balance. Clients with a debt on hold of less than $100 will not receive a letter, but the debt will be included in their account balance in ATO online services.