Guiding principles

These principles will guide the design and delivery of the transformed client and staff experience outlined in this blueprint and have been informed by co-design activities.

Principle 1 – Easy to get things right

• Contemporary digital experiences provided in the way people expect.
• Strong relationships support the right outcomes.
• Integrated with natural systems used in day-to-day life and red tape is minimised.
• Emphasis on prevention before correction.
• Design of the system is agile and responsive to change and demonstrates our commitment to continuous improvement.
• Right information and services at the right time. Answers are easy to find and understand.

Principle 2 – Tailored experience

• Interactions are tailored and reflect people’s behaviour and circumstances.
• Expectations and accountability are clear. Clients and staff understand what they need to do.
• Use of data and information anticipates needs, tailors services, is efficient and identifies areas of concern early, and helps to get things right.

Principle 3 – Excellent service

• Service delivered in the most effective and efficient way
• Interactions are professional, respectful and timely.
• Easy access to required services and information in a secure and timely way.
• Commitments to government and the community are met.
• We measure and report on what is valued by government and the community.
• We provide accurate information that can be relied on and understood.

Principle 4 – Fair and respectful treatment

• Contributing to effective tax and super systems is valued.
• Transparency and early engagement lead to increased certainty.
• Focus on enhancing community confidence for clients and staff.
• Different views are heard and considered.
• Action is taken on issues with openness, empathy and integrity.
• Quality, pragmatic decisions are made in a timely manner.
• Different perspectives are taken into account in determining outcomes and resolving disputes if they arise.

Principle 5 – Service delivered in the most effective and efficient way

• The ATO may not always be the provider of services to the community. The ATO will partner with service providers to deliver efficient and effective services.
• Focus is on a whole-of-client experience.
• Working collaboratively within the ATO, across government and with the community to achieve the best outcomes.

Designing a whole-of-system experience

Building community confidence through insight and tailored engagement

Community confidence in the tax and super systems is critical for maximising willing participation.

Insight drives design

The ATO’s comprehensive understanding of my circumstances and my risk profile anticipates when I might need help or advice, and provides integrated solutions that help me get it right. It just happens.

This means:

• The ATO integrates easy-to-use systems that meet clients’ tax and super needs to the extent possible.
• Access to data, both domestically and internationally, means the ATO can anticipate issues and design treatment solutions quickly.
• The ATO proactively anticipates clients’ service and advice needs so there’s no need to seek them out – they‘re just there.
• The efficiency of the system influences client decisions around tax and super – it’s much easier to work in the system and get on with business.
• Better services make tax and super compliance the normal and accepted thing to do in the community.
• Services through software ensure the right advice ‘just happens’ and reduces costs for clients of all sizes.
• The tax system is quietly effective but not invisible – clients can see the system working through payslips, bank systems, online tools and other media.

Plus

Early engagement delivers the right services and advice

The ATO provides me with the advice and services I need. There is early engagement so I get things right upfront. It’s about prevention rather than correction. The ATO works with me rather than trying to catch me out. The ATO appreciates time is money.

This means:

• Clients meet their obligations through seamless interactions and access information, services and tools to meet their needs
• Obligations are easily met through integrated digital services and software, providing increased confidence of accuracy.
• Mistakes are less likely – the ATO integrates validation rules into software so systems identify and prompt clients to review and correct mistakes themselves, before they lodge.
• The ATO provides advice and addresses issues on the client’s circumstances in commercially realistic timeframes providing the certainty needed.
• Conversation and relationships are valued to identify and resolve issues collectively and early. Clients with complex affairs can receive strong levels of support and engagement.
• Clients seeking our support and advice when they encounter something new or complex have ready access to experts and prompt resolution.

Plus

Professional, tailored engagement match client behaviour

I know the way the ATO deals with me is linked to my risk profile, including my behaviour and how open I am, and my actions have consequences.

This means:

• The ATO’s key aim is to achieve fair and reasonable outcomes given a client’s situation and behaviour.
• Clients who are fully transparent and genuinely working with the ATO receive a lighter touch.
• If a genuine mistake is made, the client and ATO will work together to resolve it.
• The ATO engages with clients differently based on their behaviour.
• If individuals, business or intermediaries decide to deliberately avoid or evade tax obligations, they will be dealt with.
• The ATO’s interactions will be timely, efficient and sensitive to impacts on the client’s business and affairs.
• In an increasingly globalised world, the ATO takes action across borders and jurisdictions.
• There is a collaborative and pragmatic approach to resolving disputes for best outcomes.

Equals – Improving community confidence

I have a strong working relationship with the ATO, and transparency gives everyone confidence the system is fair and reasonable. I see the ATO deal with those who abuse the system.

This means:

• Comprehensive services from all areas of the ATO allow the community to easily engage with their tax and super systems and have confidence fairness is being maintained.
• The community sees that the ATO deals with those who don’t pay the right amount of tax. This secures community confidence in the system.
• The ATO makes the fairness in the system highly visible.
• A whole-of-government approach leads to more effective outcomes for the community.
• The community confidence program helps to shift social norms, entrenching the notion that the tax and super system is something that ‘just works’, and that engaging with it in a fully transparent way is ‘just something you do’.
• Effectiveness measures are developed that indicate the performance of the system, and the extent to which the right amount of tax is paid, to build community confidence.

Key experiences

• It takes minimal, time, effort and cost to get things right.
• I am confident the ATO uses modern, digital tools to provide services and identify risk.
• I know that if the ATO needs to communicate with me our dealings will be professional and sensitive to any impacts on me and my time.
• I am willing to fulfil my tax and super obligations, and I expect the ATO will deal with those who don’t.
• I trust the ATO to take swift action if people abuse the tax and super systems.
• I have open, honest and timely communication with the ATO to avoid and/or pragmatically resolve disputes so together we can agree on common ground and fair outcomes.
• My tax and super dealings may not always be directly with the ATO, but with other agencies or third parties.

Tailored engagement based on risk

Minimal touch

Minimal effort is needed to meet tax and super obligations and there will be minimal interaction with the ATO.

For example:

• Clients with straight forward affairs who try to do the right thing.
• Clients who have transparent affairs, including items like employment income and investment income which is shared with the ATO through third parties.

Low touch

Whilst still low, a slightly increased level of effort or attention for clients who need to access tax and super information, services and tools to meet their particular needs.

For example:

• Clients who need advice or information to help them get things right.
• Clients who are willing to engage with the ATO, such as contacting us to organise a payment arrangement.
• Clients who may need gentle reminders to help get things right.
• Clients with reasonably transparent affairs, such as, having to include information in your tax return that has not been prefilled.
• Business which use software that automatically calculates and reports information.

Medium touch

An increasing interaction level for clients who seek our support and advice on tax and super matters when they encounter something new or complex, or who need increased assistance to get things right.

For example:

• Clients with low transparency will have the ATO engage proactively to understand their affairs.
• Clients who need advice, services or information to help them navigate more complex tax and super issues.
• Clients who may need firmer reminders to help get things right.
• Clients who need higher levels of certainty around their tax and super affairs.

High touch

Increased attention from the ATO.

For example:

• Clients with more complex affairs receive strong levels of support and engagement in relation to tax and super matters.
• Clients who are not transparent will have increased ATO attention to understand their affairs.
• Clients who take a position on the law different to the ATO, should expect increased focus to resolve the differences.
• Those choosing not to comply or who regularly take controversial interpretations of the law will receive intense attention from the ATO.
• Those who abuse the tax and super system will be dealt with using the full force of the law.

Our emerging culture

Transforming our culture supports our commitment for making our blueprint for change a reality. We will focus on the following new culture traits.

Client focused

We put clients, external and internal, at the centre of everything we do.

To do this we:

• have a service focus.
• make it as easy as possible to get things right, and hard not to
• understand and consider our clients’ circumstances, and offer a fair and differentiated service
• treat people with respect and dignity
• build trusted relationships
• are pragmatic and fair in our decisions
• give the right answer, at the right time, and in the right way
• use our skills and expertise to help clients do the right thing.

United and connected

We work as one team to deliver the right outcomes for the community.

To do this we:

• willingly share information, insights and experience
• collaborate without boundaries
• have and foster the right relationships
• use our collective talent to achieve the right outcomes
• are always aware of what the ATO and APS are trying to achieve
• encourage and support each other.

Empowered and trusted

We are supported to take ownership, exercise judgment and make reasonable decisions.

To do this we:

• are accountable for our actions and inactions
• have confidence and trust in each other
• foster trust through leaders who say what they mean, and do what they say
• recognise effort and celebrate success
• acknowledge mistakes, learn from them and move forward without blame

Future oriented

We will be flexible and adapt to meet immediate and future challenges.

To do this we:

• look to the future, and are ready to respond.
• simplify and improve the way we do things
• take a global view – look across the ATO, government and internationally
• are open to new ways and new thinking
• are prepared to take informed risks
• are creative and purposefully innovative
• have the courage to change course.

Passionate and committed

We are passionate about our role in serving the community. We bring professionalism, energy and determination to everything we do.

To do this we:

• take action, take responsibility and strive to succeed
• strive to make a difference
• get things done promptly and with purpose
• tell it as it is, with honesty, empathy and respect
• hear it as it is, and seek to understand
• actively grow our knowledge and skills through continuous development.

Focus on the following key areas will create enduring cultural change:

• leadership and accountability
• values and behaviours
• rewards and consequences
• workforce
• practices and processes
• underpinning systems and structures.

Client experience

• Key changes to meet client needs
• Administrative clients
• Individuals
• Small business
• Privately owned and wealthy groups
• Publicly listed business
• Not for Profit – Charities
• Intermediaries – Tax agents
• Intermediaries – Software developers
• Superannuation funds – APRA regulated Superannuation funds
• Regulatory functions
• Superannuation funds – Self-managed Superannuation funds
• Excise payers

This version of our blueprint includes the future experiences for some of our clients but not all of them. We are working with our other client groups to understand their needs and reflect them in our future plans.

Key changes to meet client needs

The future client experience will deliver contemporary products and services that are focused on client needs making it easy to get things right and hard not to. We will fix the basics, foster confidence and trust by acting with integrity, providing certainty, tailoring interactions to taxpayer needs, and help them to navigate the tax and super system. Further client experiences will be explored over time.

Individuals

• Better services across government through an individual profile to deal with government online and in a single place.
• Make it easy by telling government once and knowing government work together to improve services.
• My circumstances are understood with tailored engagement and services based on behaviour and choices.
• Right tax at the right time through a personalised tax rate and withholding at source.
• A minimal touch through a streamlined tax and super experience.

Small business

• Better services across government through a single and secure entry point to online government services.
• Make it easy by telling us once.
• More time for business through integrated digital solutions between ATO, tax agents and business.
• Getting what I need when I need it with service anytime.
• My circumstances are understood with tailored engagement based on circumstances, behaviour and choices.

Privately owned and wealthy groups

• The value of conversation through excellent working relationships with the ATO.
• Getting what I need when I need it with access to the right services for each circumstance.
• By being open about my affairs, I know where I stand and the transparency of affairs allows the ATO to help clients and tailor services.
• My circumstances are understood with tailored engagement based on tax risk, including behaviour and choices.

Publicly listed business

• The value of conversation through excellent working relationships with the ATO.
• Our contribution is recognised with customised service for Australia’s largest taxpayers.
• We know where we stand through regular and purposeful engagement.
• Our circumstances are understood with tailored engagement based on business size, complexity and behaviour.

Not for profit – charities

• Better services across government with a single and secure entry point to online government services.
• Strong confidence in the sector through a transparent public register that provides integrity in the system.
• More time to run my charity by having the right services when needed.
• My circumstances are understood with tailored engagement that includes timely, proactive services.

Intermediaries – tax agents

• Partners in the tax and super systems through excellent working relationships with the ATO, and acknowledging agents’ collective role in improving compliance.
• Adapting to change with an evolving business model that reflects broader environmental changes.
• One place to interact with a single and secure entry point for online government services and information.
• Make it easier with integrated practice software which links to client’s software and the ATO.
• My circumstances are understood with tailored engagement based on circumstances and client preferences.

Intermediaries – software developers

• Partners in the tax and super systems by implementing solutions that make compliance with tax and super systems a by-product of core business activities.
• Adapting to change by understanding and responding to the ongoing broader environmental changes.
• Make it easier with software solutions that seamlessly interact with the ATO and government.
• Shared journey by understanding operating environments and working together to capitalise on opportunities.
• Right people, right time allowing for tailored engagement.

Superannuation – APRA regulated super funds

• Make it easier with digital and seamless interactions.
• Better services across government by telling us once, through natural processes.
• Getting what I need when I need it so information and advice is timely and tailored to circumstances.
• The value of conversation through excellent working relationships with the ATO, resulting in good outcomes.

Regulatory functions

Superannuation – self-managed super funds

• Make it easier through a single entry point to access information and services.
• More time to grow my savings by having integrated digital solutions which save time.
• Minimise red tape through streamlined reporting and administrative processes.
• My circumstances are understood, allowing tailored engagement as a result.

Excise payers

• Trusted to manage obligations by being approved to operate and manage highly valuable commodities.
• Make it easy by telling government once, through natural systems where possible.
• More time for getting on with business by managing obligations through integrated digital solutions.
• Getting what we need when we need it by having services available anytime.
• Our circumstances are understood allowing for tailored engagement.

Individuals

‘For me, managing my tax and super is straight forward and I can access the services I need conveniently and at a time that suits me.’

These are the key features that will improve and transform the experience of the tax and super systems for individuals, making it easy for them to get things right and hard not to.

Behaviours and values from a segment perspective

Individuals know that their behaviour and choices will have consequences. If people do the right thing around their tax and super, their experience will be easier. If people choose to do the wrong thing, they can expect a firm response.

Better services across government

An individual profile

I can engage with government and access coordinated government information and services through a single and secure digital entry point. My information and dealings are in one place. I know this profile helps me receive tailored services and saves me time.

This means:

• The community sees the value of engaging with government digitally, linking relevant agencies to their profile.
• Profiles and services are easily accessible across various devices and platforms.
• Clients can easily authorise others to act on their behalf via their profile, eg agent or spouse.
• Investment to support digital engagement for those unable or who need help to transition.
• Simple, secure access and information is stored in one place.
• The ATO uses information and technology to prevent issues with identity and refund fraud. The community protect their identity and personal information and expect advisors, service providers and government to do the same.

Make it easy

Tell us once

I provide information to government once through my profile and government services are coordinated, to make it easy for me.

This means:

• The community accepts information sharing across government where necessary for improved services or integrity reasons, and a law change will be needed.
• Investment in knowledge, technology and process to share information across government.
• Cooperation, collaboration and information sharing across domestic and international government agencies.
• Staff have a whole-of-government awareness for a client, where needed.
• The tax and transfer system is coordinated.
• Preferences for super funds are recorded once on an individual’s profile and pushed to employers.

My circumstances are understood

Tailored engagement and services

Communications, interactions and service offerings from government are tailored to my circumstances and my behaviour. I know what I need to do and what I am entitled to. I can choose self-service options if I prefer.

This means:

• Easy to find clear and accurate information when needed, eg on ATO website, decision support tools – generally self-service but also the ability to communicate with someone if needed.
• Community acceptance of being pushed information to help them get things right, eg being informed they are approaching super contribution caps.
• If people get into financial difficulty, they can contact the ATO to discuss their circumstances and available options.
• Create an environment so people are confident that the ATO deals with unintentional mistakes in a sensitive and pragmatic manner.
• Staff are skilled in excellent service to get the right outcomes.
• Interactions are based on behaviour and choices, and when identified as abusing the system, individuals are dealt with firmly.

Right tax at the right time

A personalised tax rate and withholding at source

My tax and welfare position is adjusted through the year as my circumstances change to minimise end-of-year surprises.

This means:

• Community values moving towards a more accurate tax position throughout the year, to minimise debt and refunds.
• Improvements to the Pay As You Go Instalments (PAYGI) experience.
• ATO proactively assist where there are obligations across multiple jurisdictions.
• To enable personalised tax rates, there will need to be uptake of digital solutions by withholders enabling event based reporting for tax and super, eg single touch payroll.
• Automated capability for ATO to calculate and notify personalised tax rates to withholders.
• Appropriate tax outcomes, including more accurate withholding, for people with multiple employers.

A minimal touch

A streamlined tax and super experience

Managing my tax and super is simple as most of the information is provided by others, eg to pre-fill my return. The system is automated which minimises mistakes.

This means:

• Expansion of simplified myTax experience for all individuals.
• The ATO proactively informs individuals of deductions specific to their circumstances.
• Community acceptance of identity and data matching within government and entities.
• Law change to support information gathering/matching, timely reporting and/or later lodgment.
• Law change to facilitate minimal or low touch return experience, where appropriate.
• Expanded data matching.
• Capability to capture and pre-fill deductions and other details, eg rental properties.
• Certainty is provided around tax and super affairs in a timely manner.

Small Business

‘Because many of my tax and super interactions are automated, I have more time to run and grow my business.’

These are the key features that will improve and transform the experience of the tax and super systems for small business owners, making it easy for them to get things right and hard not to.

Behaviours and values from a segment perspective

Small business have confidence that everyone pays the right amount of tax and meets employer obligations, and this influences them to do the same. They understand the importance of making provision for their own super, and it's easy to do so.

Better services across government

A single and secure entry point – I can engage with government and access coordinated government information and services through a single and secure digital entry point. My information and dealings are in one place.

This means:

• Building on the myGov platform, there is one point of entry for linked individual and business accounts.
• Simple, secure access which is easy to set up and use.
• Business can easily authorise others to act on their behalf through their profile, eg agents.
• Profiles and government services are easily accessible.
• Investment in technology and processes to support digital engagement.
• The ATO uses information and technology to prevent fraud. Business protect their information, and that of employees and expect advisors, service providers and government to do the same.

Make it easy

Tell us once – I provide information to government once through my profile and government services are coordinated, to make it easy for me and to minimise red tape.

This means:

• There is a single point to access and provide information for all government requirements, including starting a business and registrations.
• Business understands and accepts information sharing across government where necessary for improved services and integrity reasons.
• Cooperation, collaboration and information sharing across domestic and international government agencies.
• Staff are aware of the broader obligations on business and services provided across government.
• Business deals with all layers of government and interactions are integrated for business, eg working with state government for business licencing.

More time for business

Integrated digital solutions – I can easily fulfil my tax and super obligations through integrated software/digital solutions and event based reporting, leaving me with more time to run my business.

This means:

• Use of integrated software and digital record keeping that suits their circumstances.
• Streamlined process for new employees, eg automatic notification of TFN and super choices.
• Uptake of digital solutions to streamline payroll functions, eg management of personalised tax rate for employees, and super obligations.
• Support for contractors to help manage their tax obligations.
• Business returns are tailored based on their circumstances. Digital solutions complete most of the return for business.
• The ATO notifies a business of info/data they may have received through others, eg investment income.
• Event based reporting, with option to pay at the time of the event, to manage cash flow and avoid debt.

Getting what I need when I need it:

Service anytime – I can access information and services in a way, and at a time that suits me.

This means:

• Communications are relevant and easy to understand. Business knows what to do.
• Easy to find clear and accurate information when needed, eg whole-of-government website, decision support tools, and the ability to communicate with someone if needed.
• Show us how – assistance is real time for the business and support is provided to help manage change and help get things right.
• Self-assist information is accessible across devices and platforms.
• Access to support outside business hours.
• Development of more decision support tools to help business get things right.
• Staff have a holistic view of the business and interactions are timely, efficient and sensitive to the impact on the business.
• Business is supported to engage with government in a digital manner that suits their circumstances.
• Government understands that business are evolving in a global and digital world, and will evolve with them.

My circumstances are understood:

Tailored engagement – Communications, interactions and service offerings from government are tailored to my circumstances, behaviour and choices.

This means:

• Data services/analytics are used to provide tailored services, proactive assistance and detect and deal with those not doing the right thing.
• ATO assists to manage tax and super obligations by providing helpful tools and timely reminders that are integrated with my software.
• The ATO works with business who have cash flow issues to provide a solution that is tailored to their circumstances.
• Business has certainty of their tax and super position so they know where they stand. The ATO is transparent about how it views the business’ behaviour, and the business is transparent about its affairs.
• The ATO identifies business who are abusing the tax and super systems and deals with them.
• Audit interactions are timely and sensitive to the impacts on business.
• In the event of an issue or dispute, there is early engagement to resolve this and there is support for the business through this process.

Privately Owned And Wealthy Groups

The experience for Privately owned and wealthy groups builds on the interactions outlined in these additional experiences: individuals, small business. It may also include interactions from the publicly listed business experience

Privately owned and wealthy groups

‘My focus is on building wealth. Taking risks is part of my business. Having certainty of my arrangements, in a cost-effective way gives me one less thing to worry about.’

These are the key features that will improve and transform the experience of the tax and super systems for privately owned and wealthy groups, to make it easy to get things right and hard not to.

Behaviours and values from a segment perspective

In a transparent system, getting things right for tax and super builds our reputation and therefore our wealth. We know the community and media may take an interest in our tax position and behaviour.

The value of conversation

Excellent working relationships – Through my advisors, I have an excellent working relationship with the ATO and they engage with me proactively to ensure I meet my obligations.

This means:

• Given the importance of this group in creating community confidence that Australia’s wealthy are paying the right amount of tax, the ATO engages with these groups and their advisors proactively to ensure they understand the impacts of their choices and meet any obligations.
• Groups have a number of advisors and ATO relationships may be directly with them. The group knows they are ultimately responsible for decisions made.
• ATO dealings are integrated and on a whole-of-group basis.
• The group has access to ATO experts and a clear escalation point to resolve issues with the ATO.
• ATO staff with whom the group interacts have authority to, and make decisions, understanding the relevant law and the commercial context of the group.
• There are strong domestic and international working relationships across revenue agencies. They have appropriate laws, processes, sharing of information and services for global dealings which leads to increased understanding of obligations and faster certainty of positions.

Getting what I need when I need it

The right services – My advisor/s and I work with the ATO to resolve issues and can access relevant, helpful, timely advice and decision tools that apply to my circumstances.

This means:

• All services are timely, efficient and sensitive to commercial impacts.
• The group has a single place through its profile to view and manage the group's/family’s affairs. Their advisor can also access this information or sections of it.
• The ATO provides a range of advice and addresses issues based on the group’s circumstances in commercially realistic timeframes, providing the level of certainty needed.
• On the sale or transfer of major investments/business, where there may be tax consequences, there is access to the right advice to understand impacts on the group and their obligations.
• The group’s advisors have access to sophisticated decision support tools which apply to the groups’ circumstances.
• There is an environment where people are confident that the ATO deals with unintentional mistakes in a sensitive and pragmatic manner.

By being open about my affairs, I know where I stand

Transparency – The ATO will tell me or my advisor/s what they know about me, and I am transparent with the ATO. I know where I stand with my tax and super position.

This means:

• Transparency is valued. The group’s dealings are transparent and the ATO tells the group’s what they know about them. This includes its view of the group’s tax risk, and any concerns as they arise, so there are no surprises. When transparent the group will benefit, eg lower cost of compliance as relevant information is available.
• If the group chooses for a variety of reasons not to be transparent this affects how the ATO engages with them and/or their advisor/s.
• Advice may be sought from a range of advisors and intermediaries and this will be visible to the ATO.
• Reporting requirements contribute to a transparent environment for this group. If the group choose to have accounts audited by an accredited auditor, this may give greater certainty in their tax and super affairs.
• The group expects their advisors to set up legitimate tax and super planning opportunities and may recommend strategies that rely on reasonably arguable positions. The ATO will work with them and their advisor/s in assessing those positions.
• The community sees the ATO deal with those who don’t pay the right amount.
• There is transparency of global tax dealings and the ATO works with groups to ensure obligations are met.
• International cooperation across revenue agencies focused on strong international legal frameworks, eg to reduce opportunities for profit-shifting.

My circumstances are understood

Tailored engagement – The way I am engaged and the services I am offered are based on my choices and behaviours. I am provided support to navigate a complex tax and super environment.

This means:

• The ATO uses its understanding of the group’s tax risk, including behaviour and choices, to inform its engagement with the group.
• Data services and analytics; understand complex business structures, provide tailored and proactive assistance, and detect and deal with those not doing the right thing.
• The group is willing to fulfil their tax and super obligations and expects the ATO will deal with those who don’t.
• Interactions, including audits, are timely, efficient and sensitive to the impact on the group’s business and affairs.
• There is a collaborative and pragmatic approach to resolve disputes and ambiguity in the law noting the importance of Treasury to clarify intent. If there is not a collaborative approach, the interactions may be different.
• If the group or its intermediary decide to abuse the tax or super system, they will be dealt with the full force of law.
• If the group incurs a debt, the ATO works with them to get back on track, but will take stronger action if the group chooses not to engage, fails to keep to the agreed arrangement or the same issue arises in the future.

Publicly listed business

The experience for publicly listed business builds on the some of the key interactions outlined in the small business experience.

Publicly listed business

‘Strong working relationships in the tax and super systems and getting the certainty we need on our affairs, means we can focus on contributing to the economic prosperity of Australia.’

These are the key features that will improve and transform the experience of the tax and super systems for publicly listed business. This is a summary for a large public group, to get things right and hard not to.

Behaviours and values from a segment perspective

We understand the role we play in enhancing community confidence in the tax and super systems and the importance of the data we provide to support a streamlined tax experience for the Australian community.

The value of conversation

Excellent working relationships – Together with our advisors and our representatives, we have an excellent working relationship with the ATO who engage with us proactively to ensure we meet our obligations and resolve any issues early.

This means:

• Strong and purposeful relationships and early engagement to focus on getting it right.
• Business and the ATO can expect no surprises due to their open and regular dialogue.
• ATO assistance and advice is integrated and coordinated across obligations and taxes.
• The ATO provides a range of advice and addresses issues based on business circumstances in a commercially realistic timeframe, providing the level of certainty needed and is sensitive to commercial impacts so the business can make timely decisions.
• ATO staff with whom the business interacts have authority to, and make decisions and understand the commercial context of the business.
• International cooperation across revenue agencies focused on strong international legal frameworks, eg to reduce opportunities for profit shifting.
• Business has a clear escalation point in the ATO in the rare event it is needed.
• The ATO has appropriate processes to be independent when reviewing previously made decisions.

Our contribution is recognised

Customised service for Australia’s largest taxpayers – As one of the largest contributors to the Australian economy and the tax and super systems, we expect and receive customised service.

This means:

• A customised relationship model for the largest groups in the Australian tax and super systems will be tailored based on the business’ behaviour and the controls, systems and procedures of the business.
• The customised service recognises the importance of this segment in creating community confidence in the tax and super systems and their contribution to the broader economy.
• There is an acknowledgement that reputation is important to shareholders and share value. Being a good corporate citizen and getting things right for tax and super builds that reputation and therefore the group’s value.
• Business understands the value of the information it provides to the ATO, eg PAYG withholding, interest and dividends are used to pre-fill returns for the broader community. The business ensures that it is accurate and timely.

We know where we stand

Transparency – The ATO will tell us what they know about us and our dealings will be based on our behaviour and choices, and those of our tax advisor/s. We will be transparent with the ATO.

This means:

• Transparency and strong working relationships are valued. The business’ dealings are transparent and the ATO advises business of what they know about them, including its view of the business’ tax risk.
• There is transparency of global tax dealings and the ATO works with business to ensure obligations are met.
• Business work with their advisors, including in-house, to plan tax strategies for their operations and transactions and may recommend some strategies that rely on reasonably arguable positions. The ATO will work with them and their advisor/s in assessing those positions.
• Business can provide confidence about their tax and super affairs to the government and stakeholders through assurance activities by the ATO or third parties.
• There is a collaborative and pragmatic approach to resolve disputes and ambiguity in the law noting the importance of Treasury to clarify policy intent.

Our circumstances are understood

Tailored engagement – Our relationship with the ATO and service offerings are tailored based on the size, complexity and behaviour of our business.

This means:

• Report once in a standardised way to satisfy obligations, eg ASIC, ASX, APRA, ATO.
• The ATO uses its understanding of the business’ tax risk to inform its engagement with the business.
• Interactions including advice, reviews and audits, have the right people involved, are timely and are sensitive to the impacts on the business.
• The ATO uses data services and analytics to understand complex business structures, provide tailored assistance, and to detect and deal with those not doing the right thing.
• Business are willing to fulfil tax and super obligations and sees the ATO deal with those who don’t.
• If issues arise, the ATO works proactively and collaboratively with the business and their advisors to identify and provide the right information required in a timely manner and in the best way eg better engagement by using technology. Concerns are discussed and there is prompt deliberation and resolution of issues.
• There are strong domestic and international working relationships across revenue agencies, which leads to increased understanding of global obligations and faster certainty of positions, eg bilateral advance pricing arrangements.

Not for profit charities

The experience for not for profit builds on some of the key interactions outlined in the small business experience.

‘Because my interactions with government are easier, I have more time to focus on providing community services through the not for profit organisation that I support.’

These are the key features that will improve and transform the experience of the tax and super systems for not for profit (charities), making it easy for them to get things right and hard not to.

Behaviours and values from a segment perspective

Our reputation and what we do in supporting the community is important. Being good community citizens and getting things right with government helps build community confidence in the not for profit segment, attracting donations, support and volunteers.

Better services across government

A single and secure entry point – I can engage with government on behalf of my charity and access services and information through a single and secure digital access point. I can provide information to government once through my profile and government services are coordinated, to make it easy for me and to minimise red tape.

This means:

• Ability to easily access information, advice and guidance on charity establishment, operation and cessation. Information in a single place.
• A single, secure point of entry for registration and licencing profile across federal and state governments with information available in one place.
• Charity directors can authorise others to act on their behalf through their profile, eg agents and administrative staff.
• Specific information on charities, including their concessions, entitlements and obligations across government are in a single place, including links to the Australian Charities and Not for profit Commission (ACNC).
• Interactions with all layers of government are integrated, eg working with state government licencing and grants.
• Ability to share information about a charity across all levels of government provided once through the charity’s profile.
• Charities accept information sharing across government to improve service and minimise red tape.
• Government staff are aware of the broader obligations of not for profit (NFP) and the services provided to charities across government.

Strong confidence in the sector

A public register and integrity in the system – The public reputation of my charity is important to me and to the broader community. Being a good community citizen and getting things right with government helps build our reputation as a charity. Transparency through a public register is an important part of that.

This means:

• Charities registration details are available through a public register.
• Through a single, secure place charities can update information including any changes to their purpose, telling government, and relevant third parties once.
• Transparency is valued and when it exists there may be benefits, eg reduced reporting. There is generally an openness to providing information about charities so that government can provide the community with a whole-of- government view of the sector.
• If a charity chooses not to be transparent, for a variety of reasons, this affects how the charity is viewed.
• Government identifies those who are abusing the tax system and deals with them.

More time to run my charity

The right services when I need them – I can access tax and super information and services across a range of channels at a time that suits me. Services are tailored to my circumstances and preferences and to the behaviour of my charity.

This means:

• Because charities are often managed by volunteers, it is important that they know where to seek accurate advice and information, that makes it easy to get things right, eg whole-of-government website, decision support tools, and the ability to communicate with someone if needed.
• Information is easily available to provide awareness of government requirements that impact my charity including FBT, concessions and international obligations.
• Access to support outside business hours.
• Self-assist information is accessible across devices and platforms.
• There is a single identifier so that when a charity changes it can choose to retain the same identifier.
• Uptake of digital solutions to streamline payroll functions.
• Donations made to Deductible Gift Recipients (DGRs) are recorded electronically and can be easily integrated into ATO systems for reporting purposes.

My circumstances are understood

Tailored engagement – My focus is on driving action for my charitable purpose within the community. I can easily fulfil my tax and super obligations, leaving me with more time to run my charity. I know what my charity needs to do and to what my charity is entitled.

This means:

• Show us how – support is provided to help manage change and get things right, including charities supported by volunteers.
• Communications are relevant and easy to understand. The charity knows what it needs to do.
• Board members are aware of their legal obligations and responsibilities.
• People are confident that the ATO deals with unintentional mistakes in a sensitive and pragmatic manner.
• Advisors are kept up-to-date on issues through a variety of channels.
• Charities are supported to engage with government in a digital manner that suits their circumstances and enable those who need help to transition to digital. This will allow more tailoring of services.
• Profiles and services are easily accessible across various devices and platforms.

Tax Agents

The experience for tax agents builds on the some of the key interactions outlined in the small business experience.

Intermediaries tax agents

‘I help make the system work. I work closely with my professional associations, the ATO and my clients, and adapt my business and services to the changing environment.’

These are the key features that will improve and transform the experience of the tax and super systems for tax agents, making it easier for them to run their practice, and for their clients to get things right and hard not to.

Behaviours and values from a segment perspective

As partners in tax and super administration, we have a significant role in contributing to the effectiveness and efficiency of, and building confidence in these systems.

Partners in the tax and super systems:

Excellent working relationships – I have an excellent working partnership with the ATO and work together in supporting the tax and super systems, and influence compliant behaviour.

This means:

• There is a relationship model focused on practice based support.
• Agents have a role in raising their client’s awareness and their understanding of their domestic and international obligations and entitlements, and assisting those who need to manage outstanding obligations.
• Communications are relevant, easy to understand and can be tailored and shared with their clients, eg changing laws.
• Through professional associations there is consultation, as appropriate, in the development of legislative and other change. Agents are provided with timely advice and the certainty they need to implement changes and consider impacts on their operations and those of their clients.
• ATO staff have a holistic view of the agent position and focus on working together for the right outcomes.

Adapting to change

An evolving business model – My practice adapts to the changing environment and changing needs of my clients.

This means:

• There will be varied roles for tax agents in the future to provide additional assurance or advice capability on behalf of the ATO, eg being able see how much clients owe and the ability to set up payment arrangements.
• Digital environment reduces high volume services and allows tax agents to focus on broader services.
• ATO keeps pace with changes to contemporary business practices and their operating environment.
• Information exchange is more efficient as the agents’ software is connected to their clients’ software and to ATO software.
• Client based permissions allow portability of historical records and advice included in their individual profile.

One place to interact

Single and secure entry point – I can engage with government and link clients to my practice through a single and secure digital entry point.

This means:

• Profiles and government services have simple, secure access, available across devices/platforms.
• Information on tax agent obligations is in a single place, including links to the Tax Practitioner Board (TPB) and professional associations.
• Clients authorise their agent to act on their behalf and assign access to their profile. Agents can easily assign or withdraw access for staff within their firm.
• Both agents and their clients will have access to ATO advice and information through the client profile.
• Everyone has some responsibilities around identity protection, eg the community protect their information, government protects the information of the community and agents are expected to do the same for their clients.

Make it easier

Integrated practice software – I can easily fulfil my clients’ tax and super obligations through integrated practice software which links with my clients’ software and the ATO’s software.

This means:

• SBR enabled practice software allows agents to connect with their clients, the ATO and across government.
• Agents experience the benefits of using integrated practice software to deliver improved services for their clients.
• ATO works with agents to support clients to transition to digital solutions.
• Clarifying the important role around input of data and quality assurance on behalf of clients.
• Software developers meet the requirements of agents and their clients and work with the ATO and professional associations to develop solutions that benefit all.
• All services and interactions will be digital.
• Proactive alerts to agents on availability and performance of systems.

My circumstances are understood

Tailored engagement and services – Communications and service offerings are easy to understand, timely and tailored to my circumstances and preferences, and those of my clients.

This means:

• Easy to find, clear and accurate information when needed, eg on whole-of-government website, decision support tools, and the ability to communicate with someone if needed, eg through web chat.
• ATO works with agents to deliver the experiences for other segments, eg complex advice to provide certainty.
• Access to support/advice outside business hours.
• Self-assist information and services are accessible across devices and platforms.
• ATO staff with whom the agent interacts have authority to make decisions.
• The ATO is transparent about how it views the agent’s behaviour and that of their clients.
• Interactions are timely and sensitive to the impacts on agents and their clients, eg audits.
• Agents and ATO staff work together to resolve concerns or disputes in a timely manner to achieve pragmatic outcomes.

Software Developers

Intermediaries

‘I work closely with the ATO and the community to make it easier for my users to meet their tax and super obligations.’

These are the key features that will improve and transform the experience of the tax and super systems for software developers, outlining the way we will work together to provide contemporary and integrated services to ATO clients.

Behaviours and values from a segment perspective

We understand that through our partnership with the ATO we play a significant role in designing, building and implementing solutions that can be adopted by the community, meet user needs and comply with government requirements.

Partners in the tax and super systems

Excellent working relationships – I have an excellent working partnership with the ATO to develop and implement solutions that make compliance with the tax and super systems easy for users of my products and a by-product of their core business activities.

This means:

• The ATO’s Partnership Framework promotes software developers working with the ATO, the business community and the tax profession to develop optimal solutions for users of their products that meet the requirements of the ATO.
• Software developers have an active role in ensuring users of their products can satisfy their obligations with minimum effort, as easily as possible.
• Software developers and the ATO engage early when there is an opportunity to explore or a problem to solve.
• The ATO provides software developers with timely information and the certainty they need to be informed.
• ATO understands and fully considers impacts on SWDs’ priorities, products, services and production/development cycles.
• Software developers can share their suggestions for improvements through collaborative and consultative arrangements including professional associations. Their insights are fully considered by the ATO.
• Software developers have access to the ATO’s release plan of services and the dates for start of legislative and administrative changes, where possible.

Adapting to change

An evolving environment – I understand that my operating environment and the needs of the users of my products are constantly changing and I am ready to respond to these changes.

This means:

• Software developers and the ATO use data exchange across government to simplify interactions with the community.
• Software developers and the ATO see the value in a single data and messaging standard to simplify interactions.
• The ATO and software developers work to protect data and client identity.
• The ATO keeps pace with changing business and the operating environment of developers and users of their products.
• Software developers have a shared understanding of, and access to information about the ATO’s strategic direction.

Make it easier

Integrated digital solutions – My software solutions seamlessly interact with the ATO and across government agencies to provide a streamlined experience for users of my products.

This means:

• All services and interactions are digital and utilise SBR-enabled technology and infrastructure to enable businesses and tax practitioners to connect with the ATO and across government.
• Software developers contribute to solutions that are integrated to make fulfilling tax and super obligations easy for users and a part of core business activities.
• The ATO and software developers work together to support their clients to transition to digital and SBR-enabled solutions.
• The ATO provides opportunities to access and make use of data to continuously improve the experience for users of software products and services.
• There is a secure, reliable and easy to use access point.

Shared journey

Ongoing collaboration – When developing and implementing new or enhanced solutions, the ATO and I understand each other’s operating environments and work together to make the most of them.

This means:

• The ATO and software developers collaborate to ensure that any change delivers benefits to users and encourages usage.
• There is appropriate collaboration while implementing solutions, to manage expectations and ensure that new or enhanced products and services deliver the right outcomes.
• Software developers and the ATO work together to ensure that changes are delivered in reasonable steps, making it easier for software developers to deliver improved user experiences while managing competing priorities.
• Software developers and the ATO raise issues openly and work together to address them in a timely way.
• There are clear measures of success that assist purposeful implementation of any changes or new software products and services.
• There is use of contemporary collaboration tools for efficiency, transparency and openness.
• Software developers meet the requirements of tax agents and their clients and work with the ATO and professional associations to develop solutions that benefit all.

Right people, right time

Tailored engagement – My engagements with the ATO are tailored, purposeful, timely, productive and have the right people at the right time, so decisions can be made.

This means:

• The ATO’s Partnership Framework is tailored to software developer needs and reflects the product development lifecycle.
• The ATO is aware that changes to the tax and super systems can impact software products and engages with software developers as soon as possible.
• ATO engagement with software developers is timely, purposeful, planned and ensures the right people are involved to drive effective collaboration and decision making.
• Engagements across different stakeholder groups are visible and stimulate better collaboration and understanding of ATO directions and the legislative framework.
• Software developers have opportunities to provide feedback to the ATO and receive feedback. There is a clear escalation path. The ATO works together with software developers to resolve issues in a timely manner and with minimal interruption to users’ business.
• Information is accessible, accurate, relevant and delivered in a timely and appropriate manner.

APRA regulated superannuation funds

‘Dealing with government and meeting our obligations is easy due to streamlined processes and digital engagement.’

These are the key features that will improve and transform the experience of the tax and super systems for APRA regulated superannuation funds, to make it easy to get things right and hard not to.

Behaviours and values from a segment perspective

As large super funds we understand the role we play through our joint stewardship of the retirement income system and by managing large-scale and complex investments to support the retirement savings of our members.

Make it easier

Digital and seamless interactions – All of our interactions with government are digital and administrative processes are easy, streamlined and logical for us and our administrators.

This means:

• All of APRA funds’ interactions with the ATO are digital and the majority of interactions between APRA funds and government are automated.
• Memberships are managed via a single authentication process, eg APRA funds can easily roll money in or out of accounts on behalf of members, or when merging member details.
• Linking information between individuals, their employers and funds is easy through simple, secure systems.
• APRA funds are able to leverage data held by government in order to confirm the data held by other funds.

Better services across government

Tell government once – We provide information to government once, through natural business processes and the digitised processes implemented as part of previous reform.

This means:

• Reporting to government is streamlined.
• Information requirements across government are aligned, where possible.
• Information flows are automated and digital.
• APRA funds report to government in a standardised way to satisfy obligations at all levels of government.

Getting what we need when we need it

Right service at the right time – We, and our administrator know where to go to access government information. Information and advice is tailored to our circumstances and offered in a timely manner.

This means:

• Government information and advice is easy to find and understand. APRA funds and administrators know what they need to do.
• APRA funds are able to reach the right person to help with their circumstances.
• Communications are provided through APRA funds’ preferred digital channels.
• Government proactively provides information to funds and administrators where appropriate, eg alerting when systems are down and when the issue is resolved.
• Advice and information is tailored based on the APRA fund’s circumstances.

The value of conversation

Excellent working relationships – We, and our administrator are consulted by the ATO in the development of legislative and other change. We are provided with advice and certainty to implement changes, and our insights are considered.

This means:

• Non policy changes, such as how we interact with the ATO, will be co-designed, have a value proposition and will leverage the investment in previous reform, eg SuperStream.
• Through professional associations there is consultation, as appropriate, in the development of legislative and other change. Funds are provided with timely advice and the certainty they need to implement changes and consider impacts on their operations and those of their members.
• Continuing strong relationships across government, including ATO, Treasury, ASIC, APRA.
• APRA funds work with government throughout implementation to ensure a smooth transition, eg leveraging positive experiences from previous reform.
• There is a relationship model focused on fund based support.

Self-managed superannuation funds

‘Because many of my interactions are automated, I have more time to focus on building my retirement savings.’

These are the key features that will improve and transform the experience of the tax and super systems for Self- Managed Super Funds (SMSF), to make it easy to get things right and hard not to.

Behaviours and values from a segment perspective

We understand the importance of getting things right in terms of our obligations as trustees of self-managed super funds. We place importance on managing our retirement savings and contributing to the retirement income system.

Make it easy

Single entry point – I establish and register my SMSF in a single secure place, through my individual profile. Other members of the SMSF can also access information through their individual profile.

This means:

• There is a single point to provide information for all government requirements.
• All members of the SMSF can link information and services regarding their SMSF through their individual profile.
• Simple, secure access and information is in one place.
• Acceptance of sharing information with government in order to minimise red tape.
• Investment in knowledge, technology and process to share information across government.
• Cooperation and collaboration across government agencies, including state and local.
• ATO staff are aware of the broader business obligations and services provided across government.

More time to grow my savings

Integrated digital solutions – I can easily fulfil my obligations, such as my SMSF annual return, through integrated software/digital solutions and event based reporting.

This means:

• Use of standardised software and digital record keeping that links with ATO systems, enabling SMSF trustees to automatically meet their obligations, such as the SMSF annual return.
• SMSF auditor’s software automatically reports findings to the SMSF and the ATO, removing the need for additional reporting requirements.
• Use of comprehensive data and analytics to better tailor services for SMSF trustees.
• Investment in technology and processes to support digital engagement.

Minimising red tape

Streamlined reporting – Administrative processes are not an impediment to managing my SMSF, and I can easily meet my obligations.

This means:

• The process for setting up an SMSF is logical and easy to follow.
• The process for notifying the ATO of any change in SMSF details is logical and easy to follow.
• Administrative processes are made easy through the use of standardised software that links in with the ATO.
• Use of standardised software and digital record keeping allows timely event based reporting for SMSFs and their members.
• It is easy for SMSFs to receive contributions, complete the SMSF annual return and pay benefits to members in retirement phase.
• The process for winding up an SMSF (or changing it to a small APRA fund) is logical and easy to follow.

My circumstances are understood

Tailored engagement and services – Communications and service offerings from government are tailored to my circumstances and preferences.

This means:

• Communications are contemporary, relevant, easy to understand and accessible when needed.
• Trustees understand their obligations and know what they need to do.
• Practical guidance and support is provided to SMSF professionals such as financial advisors and SMSF auditors.
• There is an analytics capability to quickly identify where people may need more assistance and to limit abuse of the system.
• SMSF auditors findings are automatically reported to trustees and the ATO, contributing to ATO data and analytics to better tailor services.
• In the event there is an issue or dispute with the ATO, there is early engagement to resolve this, ensuring integrity of the system.
• The ATO engages with the SMSF differently based on behaviour or if more aggressive positions are taken.
• Through professional associations there is consultation, as appropriate, in the development of legislative and other changes. SMSFs are provided with timely advice and the certainty they need to implement changes and consider impacts.
• Continuing strong relationships across government, including ATO and ASIC.