Purpose
Background
The ATO recognises the important role of the community as owners of Australia's taxation and superannuation systems and consults widely with taxpayers, business and professional associations.
The Commissioner's Small Business Consultative Group provides key stakeholders and senior ATO leaders with a forum for dialogue on issues of mutual concern regarding the administration of the tax and superannuation systems.
The Commissioner's Small Business Consultative Group was established in the late 1990s as a result of the then Commissioner's desire to develop a relationship with industry associations and peak bodies representing the small business community.
It is the peak ATO consultative channel for small business.
Terms of reference
The Commissioner's Small Business Consultative Group has a high-level strategic focus, and provides an opportunity for members to discuss taxation and superannuation issues of concern to small businesses with senior executives of the ATO. Through such involvement, this forum has an influential role in informing the ATO on the key taxation and superannuation administrative issues which affect small businesses.
The forum is comprised of representatives from business and industry associations, tax professionals, the Department of Industry, Innovation, Science, Research and Tertiary Education and senior ATO staff, including the Commissioner. Members are encouraged to bring forward major issues of concern that arise from their industry networks and association members.
The forum's membership discussions may include (but are not necessarily limited to) the following:
- ATO approaches to engaging with small business and influencing them to voluntarily meet their taxation and superannuation obligations
- ways of reducing complexity in meeting tax and superannuation obligations
- systemic issues and irritants for small business related to meeting their obligations
- opportunities to improve current administrative practices
- emerging trends, risks and issues.
Input from the forum's participants will make a valuable contribution to the design of the ATO's administrative approaches and its risk management choices.
Taxation and superannuation policy matters fall within the Treasury portfolio, so these will generally be outside of the scope of the forum, but may be discussed at the discretion of the Chair.
Decision making authority
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ATO consultative forums do not have any decision making authority
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The Commissioner's Small Business Consultative Group acts in an advisory capacity to the ATO, to assist it in developing and continuously improving its administration of the taxation and superannuation systems and identifying risks and issues that may adversely impact on these systems or on the reputation of the ATO.
Where significant issues are raised as part of the forum's discussions, these will be addressed as part of normal ATO procedures or as the Chair determines.
Type of committee or forum and length of term
Type
The Commissioner's Small Business Consultative Group is the peak consultative forum for small businesses. It operates under Program Component 1.3.1 Marketing and communication.
Length of term
The Commissioner's Small Business Consultative Group is an ongoing strategic forum.
Last Modified: Thursday, 20 December 2012