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  • ATO consultation report

    This report describes ATO consultation activities in April 2022.

    This report is prepared monthly and shared with our stewardship groups.

    It contains:

    Consultation matters


    Consultation matters received


    Consultation matters completed


    Matters under consultation


    Draft advice and guidance products open for consultation


    Consultation matters received

    [202213] Advance pricing arrangements program review

    [202212] Automatic Exchange of Information guide and toolkit for Reporting Financial Institutions

    [202211] Deduction for entering into a conservation covenant

    [202210] eInvoicing communications

    Consultation matters completed

    [202110] Deceased estates information

    Draft advice and guidance products open for consultation

    No draft advice and guidance products were opened for consultation.

    See open consultation for current products open for consultation.


    Stewardship groups

    The GST Stewardship Group met to discuss the future of GST administration. Five key themes emerged; focused around better use of natural systems, trust across all participants, supply chains, aligning contemporary business practices and tax administration, and support and education.

    The National Tax Liaison Group (NTLG) met and the topics discussed included:

    • the Modernising Business Registers Program: director ID is now live, with the ATO looking to promote awareness and run information campaigns post-election – the next major roll out will involve the combination of Australian Securities and Investments Commission and Australian business number data in September 2023
    • the intent of the ATO’s work on measuring the effectiveness of Public Advice and Guidance (PAG) – members have been invited to respond to a range of questions to assist in understanding how the ATO can assess the effectiveness of a PAG product
    • members’ thoughts on opportunities to strengthen the ATO’s consultation approach
    • ATO’s work on updating guidance for Digital assets and transactions with members emphasising the breadth and depth of the issues involved
    • Treasury’s summary of the recent Federal Budget Measures and latest developments in the work on OECD Pillars 1 and 2
    • recent litigation outcomes
      • Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1
      • Addy vs Commissioner of Taxation [2021] HCA 34
      • Peter Greensill Family Co Pty Ltd v Commissioner of Taxation; N&M Martin Holdings v Commissioner of Taxation [2021] FCAFC 99.

    The Tax Practitioner Stewardship Group met out of session to discuss key measures from the 2022–23 Federal Budget that may impact tax practitioners and their clients.

    Special purpose working groups

    The Communication Content Working Group met to review and provide feedback on guidance material and products relating to:

    • the COVID-19 test deductibility measure
    • business activity statement and instalment activity statement references in the ATO style guide.

    The Government Entities Working Group met and the topics discussed included:

    • the Government Relations team work program
    • progress on the collaboration design workshop
    • FBT reporting obligations and lodgment assistance available.

    The Lodgment Program Review Working Group met to discuss issues that have been raised through the lodgment program review to date. These have been categorised into three focus areas which will be reviewed in more detail:

    • Lodgment and payment pressure points
    • Exceptions (deferrals)
    • Access to the program, performance and management.

    Stakeholder relationship groups

    The BAS Agent Association Group met and the topics discussed included:

    • Single Touch Payroll (STP) Phase 2 transition and the corrections framework for STP reporting
    • the taxable payments reporting system
    • progress of the lodgment program review relating to the BAS agent program
    • Lodge and Pay engagement and enforcement activities
    • client specific nudge messaging being deployed in Online services for agents
    • Australian Business Registry Services (ABRS) – progress of the director ID service, companies release and the ABRS agent model
    • Superannuation guarantee and consultation on the review of the Superannuation standard choice form.

    The Tax Profession Digital Implementation Group met and the topics discussed included:

    Last modified: 09 May 2022QC 43732