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 Small Business Partnership provides key stakeholders in the small business sector and senior ATO leaders with a forum for dialogue and consultation on issues of mutual concern regarding the administration of the tax and superannuation systems.
The Small Business Partnership was formed at the commencement of the 2012 calendar year by merging two former ATO small business consultation forums, the Small Business Advisory Group and the Micro Business Partnership.
It is a non-peak ATO consultative channel for small business, the peak forum being the Commissioner's Small Business Consultative Group.
Terms of reference
The Small Business Partnership has a focus on the systemic issues and irritants that affect small businesses in their interactions with the tax and superannuation systems. It provides an opportunity for members to discuss these issues with senior executives of the ATO. Through such involvement the forum has an influential role in advising the ATO about the key taxation and superannuation administrative issues that affect small businesses.
The forum also provides an opportunity for the ATO to inform the small business community about its approaches, products and services, to listen to members' feedback about these, and to work collaboratively with members to disseminate information that may assist other small businesses and industry bodies.
The Small Business Partnership is comprised of representatives from business and industry associations, small business owners and stakeholders, a representative of the Department of Industry, Innovation, Science, Research and Tertiary Education, land senior ATO staff.
Members are encouraged to bring forward major issues of concern that arise from their networks and members.
The forum's discussions may include (but are not necessarily limited to) the following:
- ATO approaches to engaging with small businesses 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 will generally be outside of the scope of this forum, but may be discussed at the discretion of the co-Chairs.
Decision making authority
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ATO consultative forums do not have any decision making authority
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The Small Business Partnership 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 Small Business Partnership is a non-peak administrative policy and practice consultative forum for small businesses. It operates under Program Component 1.3.1 Marketing and communication.
Length of term
The Small Business Partnership is an ongoing administration forum.
Last Modified: Monday, 14 January 2013