Just getting back to your Question with apologies for the delay;
Got same response you got.
Immediately opened a complaint against the auditor and his unlawful actions.
Got a reply from the “Resolver” along the lines of,”ATO Practice Law Statement”: (an internal ATO Document- (an instruction to ATO Staff).
Sent a reply letter of dispute to the “resolver” directly and immediately opened a second complaint outlining the unfairness of both “Auditor” and “Resolver” for not answering questions and their lack of “Duty of Care” towards the complaints.
Took Screen shots of the time, date etc of when this complaint was uploaded to the ATO website together with a screen shot of the confirmation page stating the complaint will be finalised within 21 business days.
That was back on the 27th July 2020. No further response has been received.
Next Month I am planning to open another complaint concerning the conduct of the ATO over this matter and their refusal to acknowledge the complaint issued on the 27th July.
Record all communication at all times.