ATO are a bunch muppets (Not Ric of course )
Thinking they have the power to disallow deductions to who ever hasn't lodged via a Tax agent, thinking they are just an ordinary Joe, and will just accept the ATO's decision because the average Joe isn't aware of the Tax legislation and their rights.
If any wastelander is ever in dispute with the ATO I will more than happy to help out a fellow brah
/endrant