Latest on Citic Judgement in Friday's AFR - ARH gets a mention, page-7

Hasn't file for anything for so long. Shouldn't tax office request an annual company charter accountant audited tax report?

Should be in voluntary administration or still trading as a company. If still trading, tax office should request a tax report or trading while insolvent.

My understanding is even if no profit or loss to declare (unlike personal tax), companies need to have an independent audited tax report and GST reports.

For personal tax, if no income or below threshold you're not require to file a tax report.