• How to raise a matter for consultation

    We consult with the community on matters that are either in the national interest or likely to significantly improve the health or effective operation of the system. We encourage members of professional associations to discuss matters of concern with their associations before raising them with us.

    You can also complete our online Matter for consultation form.

    If you have more than one matter, use a separate form for each one.

    Assessing your submission

    You will receive an email confirming we have your submission. We then assess your request against our consultation principles. During that process we may contact you to seek additional information or clarify some aspect.

    If the matter does not meet the principles for consultation we:

    • advise you why it is unsuitable
    • direct you to the appropriate area for resolution or advice.

    We also advise you if we plan to undertake consultation on your matter.

    Consultation principles

    Any matter you raise for consultation needs to be in the national interest or likely to improve the health or effective operation of the system.

    National interest

    For a matter to be in the national interest it is likely to meet one of the following criteria. It:

    • is having a significant or potentially significant adverse effect on
      • a group of taxpayers or tax or superannuation intermediaries, or
      • groups of individuals or entities related to the taxpayers
       
    • is presenting an actual or potential risk to revenue or revenue collection
    • is presenting a real or potentially significant risk to the reputation and integrity of the tax and superannuation system, including intermediaries, professional associations, industry representatives or the ATO
    • has been identified as a systemic issue within a part or all of the administration of the tax or superannuation systems.

    Health or effective operation of the system

    For a matter to relate to the health or effective operation of the system it is likely to meet one of the following criteria. It:

    • is creating administrative problems that are impinging on taxpayers and intermediaries, leading to inefficiencies and errors
    • is a known or perceived gap in the administration of the tax or superannuation systems
    • relates to the implementation of legislation
    • is the cause of a high degree of uncertainty around the administration or interpretation of legislation.

    Individual, taxpayer-specific issues are not matters for consultation. If you are concerned with the way we have treated your tax affairs see Dispute or object to an ATO decision.

    Last modified: 25 Jun 2015QC 43845