Anything to do with Child Support
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The ATO now consider failure to lodge tax returns to avoid paying Child Support as Tax Evasion. Fill in an online form - start online tax evasion reporting form or fax 1800 804 544 (free call) - marks all information 'in confidence' write to ATO - mark all letters 'in confidence' and post to:
Australian Taxation Office
Tax Evasion
Locked Bag 6050
The ATO do consider dodging CSA payment's by not doing your tax returns tax evasion YES .. BUT let me tell you my 8 year struggle with this...

my daughter just turned 15 yrs old , her father doesn't have anything to do with her ( his choice )
I have been reporting him to the ATO via the online fraud link for 6 long years , he has not done a tax return since 09-10 !! and owes me to date $14,389 and ATO wont do a damn thing about it !! I even contacted the IGT general of taxation last year and he investigated it and still NOTHING ...
the ATO are only interested in chasing people when they owe the ATO money not child support ..

they want to make it look like they give a shit but thy don't otherwise they would take all my reports and make him do his almost 7 years of tax returns and I would have some of th $14k he owes me to help bring up his daughter ... its very sad but please DONT RELY on the ATO , CSA or even Centrelink to help you with this issue because they don't care unless they are owed money ..

I continue to fight for my child support ...