In cases where a tax agent corrects an item of defective administration of the Australian Tax Office (ATO) on behalf of a client, can the tax agent directly claim compensation from the ATO for that professional time used to deal with an item of defective administration; if not, why not.

The taxpayer may claim compensation for any fees paid to the tax agent for work performed by the tax agent which is directly attributable to rectifying defective administration on the taxpayer's behalf with respect to the taxpayer's affairs.