Tax Issues Entry System (TIES) – Making the tax system work better for everyone

TIES
The Tax Issues Entry System (TIES) is an initiative jointly managed by the ATO and Treasury. TIES provides an opportunity to raise issues relating to the care and maintenance of the Government’s tax and superannuation systems. Care and maintenance issues are about making sure the existing law operates in the way it was intended, by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes. 

http://www.ties.gov.au

On the site you can view current and finalised issues with advice on how to document issues.

You can contact them via:
        Email: ties@ato.gov.au
        Mail: TIES, GPO Box 3275, Canberra ACT 2601
        Phone: 1300 788 317 (8am to 6pm weekdays)