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  • 2018 Completed matters

    Below are the consultation matters registered in 2018 that have been completed.

    If you require further information about the matters listed below, email consult@ato.gov.au.

    [201829] GST and financial institutions that issue credit cards

    [201827] Replacing annual tax determinations with web content

    [201826] Tax and System Governance Assurance Tool [NEW]

    [201825] Digital record keeping

    [201824] GST and supplies by charities for nominal consideration - benchmark market values

    [201823] Effective life review of assets

    [201822] Earnout arrangements

    [201820] Expansion of the taxable payments reporting system

    [201819] Superannuation measures - Federal Budget 2018-19

    [201818] Draft property and construction web guidance

    [201817] Simpler BAS user research

    [201815] GST at settlement

    [201814] New broad class of Recipient created tax invoice (RCTI)

    [201813] Draft guidance on GST governance and record keeping for financial suppliers

    [201811] Electronic sales suppression tool ban

    [201810] Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018

    [201809] Remaking legislative instrument – Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017

    [201807] Substantiating cryptocurrency taxation events

    [201805] Online BAS Check

    [201804] Lodgment legislative instruments

    [201803] Improving the Indigenous client experience

    [201802] Irritants in the ATO debt experience

    [201829] GST and financial institutions that issue credit cards

    Purpose

    To assist in developing an apportionment method that can be applied by all financial institutions that issue credit cards.

    Description

    We are developing a legislative instrument under subsection 11-30(5) of the GST Act 1999 (and other equivalent provisions about claiming GST credits) to provide an apportionment method for acquisitions by credit card issuers. This consultation will assist us in developing an apportionment method that can be applied by all financial institutions that issue credit cards.

    Who we consulted

    Professional associations, industry representatives and individual entities.

    Outcome

    A consultation paper was released and we are considering the response provided by industry in relation to developing an apportionment method that can be applied by all financial institutions that issue credit cards.

    Contact

    Peter Joseph, Technical Director, Indirect Tax

    peter.joseph@ato.gov.au telephone (07) 3213 8940  

    [201827] Replacing annual tax determinations with web content

    Purpose

    We are seeking feedback on the impact of replacing our annual taxation determinations with web content.

    Description

    We publish 12 taxation determinations each year (annual taxation determinations) on indexation factors, thresholds, rates, reasonable amounts and certain values relevant for fringe benefits tax (FBT), income tax and luxury car tax.

    The annual taxation determinations can be accessed on the Legal database. Most of the information in these determinations is also available as web content on ato.gov.au, for example, FBT rates and thresholds.

    Making the information in these annual taxation determinations available only on ato.gov.au:

    • improves the timeliness of publishing this information
    • provides users with easier, simpler, quicker access to this information.

    If implemented, the change is proposed to only impact annual taxation determinations for the 2019–20 income year (or financial year) and the 2020–21 FBT year, and onward.

    Who we consulted

    Broadly with the community and through our Stewardship groups.

    See the consultation paper.

    Outcome

    After considering the feedback received during consultation on this proposal, eight annual taxation determinations will no longer be published and the relevant information will instead be available solely on our web site. The last published annual taxation determination of its series will be annotated to provide a link to its corresponding website content.

    The four annual taxation determinations which will continue to be published are:

    • What are the reasonable travel and overtime meal allowance expense amounts for the 20xx income year?
    • Reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefit tax year commencing on 1 April 20xx.
    • What are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing 1 April 20xx?
    • Value of goods taken from stock for private use for the 20xx income year.

    Contact

    Pei-Sheng Hsu, Public Advice and Guidance Unit, Private Groups and High Wealth Individuals

    Pei-Sheng.Hsu@ato.gov.au telephone (07) 3213 5371

    [201826] Tax and System Governance Assurance Tool

    Purpose

    To seek:

    • end user input into the development of the Information System Risk Assessment tool.
    • qualitative feedback on the benefits, time and cost savings the tools would deliver, if made available

    and user test and shape external communication to raise awareness of Effective Tax Governance and Information Technology (IT) System Governance.

    Description

    The ATO has used an information system risk assessment tool over the past three years as one tool in assessing tax governance in the ATO’s Top 320 private groups tax performance program to assess the governance, controls and health of IT systems used.

    The tool helps identify any risks that may impact on the completion and correctness of tax and superannuation reporting obligations. We review four focus areas:

    • tax governance
    • tax risks
    • significant and new transactions
    • variations in accounting and tax results.

    The ATO has been approached by a number of agents and clients to consider releasing the tool so taxpayers can self-assess and/or prepare for an ATO Top 320 client engagement.

    Who we consulted

    Privately Owned and Wealthy Groups and their tax professionals

    Outcome

    The Information System Risk Assessment (ISRA) tool is now available. The release of the ISRA tool enables Private Wealth clients to self-assess the integrity of their Information System. From 1 July 2019 as part of our Top 320 private group program we will encourage Private Wealth clients to self-assess using the recently released ISRA.

    Contact

    Sharon Sutcliffe, TASGAT Project Lead, Private Wealth

    Sharon.Sutcliffe@ato.gov.au telephone (03) 9275 9733

    [201825] Digital record keeping

    Purpose

    To investigate ways to move from current, largely paper based record keeping practices to a position where taxpayers record evidence digitally.

    Description

    We are exploring ways to fundamentally change how individuals interact with the tax system and make it easier for them to document their expenses. We are seeking further input from the community (in particular Individuals and Tax Agents) to understand what is practical and usable from their perspective.

    Evidence from the random enquiry program for individuals and other compliance activities shows a large number of mistakes are being made in relation to over-claiming of deductions. Failure to meet substantiation requirements is one of the main issues identified.

    With a move to electronic point-of-sale, easy access to electronic bank records, and the emergence of electronic record keeping applications, the time is right to review substantiation requirements and determine what can be done to make them more contemporary.

    Who we consulted

    Broadly with the community, including individual taxpayers and tax practitioners.

    Outcome

    Five responses were received for this consultation item. Four suggested types of digital programs that could help with substantiation or suggested a standard deduction. The fifth was a more general comment on the tax agent role in tax returns.

    Comments received confirmed much of what we had already considered so were useful indicators that our thinking is similar to that of the community.

    Overall, the results have been inconclusive, with insufficient comment received to provide no more than a brief picture of what people would like to see in the future for digital record keeping. We will potentially use a more targeted approach to consultation as we rethink our approach to digital record keeping.

    Contact

    Susan Lynch, Project Officer, Individuals

    Substantiation@ato.gov.au telephone (08) 9268 5253

    [201824] GST and supplies by charities for nominal consideration – benchmark market values

    Purpose

    To understand how effectively updated guidance for GST and supplies by charities for nominal consideration – benchmark market values enables users to understand what is required to qualify to use transitional arrangements.

    Description

    We have provided new guidelines on when you qualify to use the benchmark market values. This includes guidance on what you need to do if you already have a market valuation, more detailed benchmark market values for supplies of long-term accommodation and transitional arrangements.

    Who we consulted

    Outcome

    Feedback received during the consultation process will be considered in determining the final version of the GST and supplies by charities for nominal consideration – benchmark market values guide.

    Contact

    Matthew Fileman, GST Technical Product leadership, Indirect Tax

    Matthew.Fileman@ato.gov.au telephone: (07) 3213 8164

    [201823] Effective life review of assets

    Purpose

    To determine the effective life of assets used in the following industries:

    • aged care
    • banking
    • residential property operators including rental properties
    • scientific testing and analysis services – mineral lab assets
    • wholesale trade – warehousing (multiple industries).

    Description

    Under section 40-100 of the Income Tax Assessment Act 1997 the Commissioner may make determinations of the effective life of depreciating assets. The determinations will be used to update and expand the effective life schedule attached to Taxation Ruling TR 2018/4.

    The draft effective lives determinations will be referred to an independent review panel to be held in early May 2019. The review panel checks the review process to confirm that the level of industry consultation was appropriate. If approved, the effective life determinations are expected to apply to assets purchased on or after 1 July 2019.

    Who we consulted

    • profession associations
    • industry associations
    • businesses
    • suppliers
    • manufacturers and repairers of assets used in these industries

    Outcome

    The draft effective lives determinations were referred to an independent review panel held in early May 2019. The review panel checks the process and confirms that the level of industry consultation was appropriate. The recommendations were approved, and the effective life determinations will apply to assets purchased on or after 1 July 2019. The new assets and effective lives will be published in the upcoming Effective Life Taxation Ruling, which is due to be released late June 2019.

    Contacts

    Kim Dziedzic (Aged care), Capital Allowances Team, Advice and Guidance, Public Groups and International

    kim.dziedzic@ato.gov.au telephone: (07) 3213 5764

    Scott Harris (Banking), Capital Allowances Team, Advice and Guidance, Public Groups and International

    scott.harris@ato.gov.au telephone: (07) 3213 5791

    John Di Francesco (Residential property operators including rental properties), Capital Allowances Team, Advice and Guidance, Public Groups and International

    john.difrancesco@ato.gov.au telephone: (07) 3213 6059

    Susan Li (Scientific testing and analysis services – mineral labs), Capital Allowances Team, Advice and Guidance, Public Groups and International

    susan.li@ato.gov.au telephone: (07) 3119 9891

    Bernie Mosslar (Wholesale trade – warehousing (multiple industries)), Capital Allowances Team, Advice and Guidance, Public Groups and International

    bernard.mosslar@ato.gov.au telephone: (07) 3213 5586

    [201822] Earnout arrangements

    Purpose

    The ATO is seeking feedback to:

    • identify the need and priority for public advice and guidance in the ATO’s approach to the taxation of earnout arrangements which fall outside of Subdivision 118-I of the Income Tax Assessment Act 1997 this area
    • review existing ATO guidance to identify areas which need to be clarified or changed.

    Description

    The Board of Taxation is currently conducting a post-implementation review of the tax treatment of contingent consideration (including earnouts). In light of the Board’s review, the ATO is seeking feedback on the need and priority for additional public advice and guidance on the income tax treatment of arrangements (commonly referred to as ‘earnouts’) entered into in the context of the sale of a business asset or interests in an entity carrying on a business.

    While it is expected that most standard and reverse earnout arrangements created on or after 24 April 2015 would qualify for look-through treatment under Subdivision 118-I, there are arrangements that do not satisfy the requirements of a look-through earnout right. The discussion paper focuses on such arrangements which do not qualify as look-through earnout rights under Subdivision 118-I.

    Who we consulted

    Community

    Outcome

    The ATO has concluded consultation on the income tax treatment of earnouts that do not qualify as look-through earnout rights. A discussion paper was released and feedback sought to enable the ATO to determine what the key issues are and whether there is a need for any additional public guidance on the tax treatment of such earnouts and the priority that should be given to any guidance.

    The ATO is working through the submissions received in response to the discussion paper with a view to deciding what if any action the ATO should take.

    The ATO’s Advice under development program provides a contemporary and comprehensive picture of the public advice and guidance we are currently developing. Should it be decided that there is sufficient need and priority for additional public guidance on an issue relating to the income tax treatment of earnouts (that do not quality as look-through earnout rights), the details including its purpose and expected completion date will be registered on the Advice under development program which is updated monthly.

    Contact

    Angela Zhang, Director, Tax Counsel Network

    feebackATOearnout@ato.gov.au telephone (02) 9374 2452

    [201820] Expansion of the taxable payments reporting system

    Purpose

    To consult with the community to develop advice on the application of the tax law.

    Description

    The draft legislative instrument has been developed to provide compliance cost relief for businesses where security, investigation, surveillance or IT services only make up a small part of their overall activities. This is consistent with the proposed reporting exemption for businesses supplying courier or cleaning services in the Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Bill 2018External Link, as well as the proposed reporting exemption for businesses supplying road freight services included in the draft legislation.

    The ATO has also prepared draft guidance of how the ATO is considering applying the proposed draft legislation to businesses in the road freight, security, investigation, surveillance, and IT industries.

    Who we consulted

    Community via Let’s TalkExternal Link.

    Outcome

    Feedback received is being fed into the development of public advice and guidance, and a legislative instrument for this measure.

    Contact

    Sharyn Cheetham, Law and Policy Design Director

    tpar@ato.gov.au telephone (02) 6216 1037

    [201819] Superannuation measures - Federal Budget 2018-19

    Purpose

    To co-design and provide insight in relation to the preparedness for measures announced in and around the 2018–19 Federal Budget.

    To consider emerging issues that affect the successful implementation of the announce measures and provide an opportunity for both the industry and the ATO to undertake strategic discussions to develop and improve the administration and operation of the superannuation system

    Description

    New superannuation measures were announced in the 2018–19 Federal Budget.

    The measures to be included in the discussion are:

    • Re-versioning the Rollover MIG (including SMSF rollovers)
    • Protecting your super package – unclaimed superannuation and proactive reuniting
    • Better integrity over deductions for personal contributions
    • Work test exemption for recent retirees
    • Preventing inadvertent concessional cap breaches by certain employees
    • SG Amnesty

    Who we consulted

    A working group was formed with representatives from industry bodies and superannuation funds with updates to the Superannuation Administration Stakeholder Group, Superannuation Industry Stewardship Group, SuperStream technical committee External Link, and SuperStream Reference Group.

    Outcome

    The Super Measures Group (SMG) reached a natural closure point on co-designing measures announced in and around the 2018-19 Federal Budget.

    Protecting your super implementation information, documents and forms continue to be available on Let’s TalkExternal Link for super funds to review and provide feedback. Additional documents may be added for review and feedback over the next month.

    If you have specific Protecting Your Super project matters contact PYSProject@ato.gov.au

    Contact

    Jason Lucchese, Assistant Commissioner, SuperStream Delivery

    jason.lucchese@ato.gov.au telephone (02) 6216 2471

    [201818] Draft property and construction web guidance

    Purpose

    To seek feedback on draft web content that outlines real cases and decisions being made by the ATO in property developer cases.

    Description

    Draft web content has been developed to provide outlines of real cases and decisions being made by the ATO in property developer cases. The consultation paper is intended to provide a transparent view into the decisions we are making on fact driven cases where a more technical product is not suited.

    Who we consulted

    Community via Let’s TalkExternal Link.

    Outcome

    Comments received during the consultation will be considered in refining our guidance on property and construction.

    Contact

    Keiron Galloway, Project Manager, Engagement and Assurance Services

    keiron.galloway@ato.gov.au telephone (03) 6221 0488

    [201817] Simpler BAS user research

    Purpose

    The research aims to:

    • capture qualitative insights into the benefits and effectiveness (time, cost and stress savings) of the Simpler BAS changes
    • user test and shape external communication to raise awareness of digital bookkeeping changes.

    Description

    The Simpler BAS project team will conduct a final round of small business research sessions with end users of the Simpler BAS digital bookkeeping solutions.

    Who we consulted

    Small businesses with a GST turnover <$10 million that are using, or are eligible to use the Simpler BAS digital bookkeeping solution provided by Digital Service Providers.

    Target participant groups for this research included:

    • existing businesses using accounting software updated to Simpler BAS bookkeeping settings
    • small businesses using accounting software that have not updated to Simpler BAS bookkeeping settings
    • new businesses using accounting software on the default Simpler BAS bookkeeping settings.

    Outcomes

    The project team refined the scope of the research to include registered tax practitioners in order to validate and confirm previous rounds of extensive consultation. The target participant groups were refined to:

    • 17 small business owners who use accounting software
    • 7 tax practitioners.

    100% of participants preferred Simpler BAS reporting while the vast majority agreed they are now more confident in reporting and lodging their BAS. Whilst tax practitioners reported no benefits, they confirmed that they have not been adversely affected from the change.

    Consultation with small businesses and tax practitioners allowed us to measure and report on key effectiveness measures including:

    1. reduced GST compliance costs
    2. decreased complexity in managing GST obligations
    3. increased confidence in managing GST obligations
    4. enhanced digital bookkeeping and reporting experience.

    The findings were positive with a strong correlation to previous rounds of consultation and research. The final round of research found that all participants are reporting on a Simpler BAS with the vast majority of participants also using reduced tax classifications via accounting software.

    Contact

    Richard Robinson, A/g Simpler BAS Project Director

    richard.robinson@ato.gov.au telephone (07) 3213 5314  

    [201815] GST at settlement

    Purpose

    To seek feedback on draft web content that will be published to assist residential property or potential residential land purchasers meet any withholding obligations from 1 July 2018.

    Description

    From 1 July 2018, purchasers of new residential premises or potential residential land will be required to withhold an amount from the price for the supply and pay that amount to us on or before settlement.

    The property transactions impacted are taxable supplies (for example, sales and supplies by way of long term lease) of new residential premises or taxable supplies of potential residential land where the contract is entered into on or after 1 July 2018. Transitional provisions apply for contracts entered into before 1 July 2018.

    To provide certainty to purchasers, a supplier (vendor, seller, etc.) of residential premises or potential residential land must notify in writing whether a purchaser is required to withhold or not. If the purchaser is required to withhold, the supplier must also notify the purchaser what that amount is and when it needs to be paid to us.

    Who we consulted

    Community via Let’s Talk.

    Outcome

    The feedback received has been used to update web content.

    Contact

    Jonathon Colman, Project Manager, GST at settlement

    LetsTalkGSTSettlement@ato.gov.au telephone (02) 6216 6732  

    [201814] New broad class of Recipient created tax invoice (RCTI)

    Purpose

    To assist in developing the scope of a proposal to allow more small and medium businesses to issue recipient created tax invoices (RCTIs).

    Description

    Under a proposal to allow more small and medium businesses to issue recipient created tax invoices (RCTIs), small and medium businesses in any industry will be able to issue RCTIs where certain conditions are met. The intention of this new broad class is to improve efficiency for small to medium businesses by cutting red tape, and to improve ATO administration.

    We sought community feedback on the proposal which will assist us in developing the scope of this proposal, ensuring we get the right mix between minimising compliance risks and ease of use for business.

    Who we consulted

    Community via Let’s Talk.

    Outcome

    We are currently reviewing the feedback received.

    Contact

    Bronlynn Graham, Director, Indirect Tax GST Technical Product Leadership

    Bronlynn.graham@ato.gov.au telephone (07) 3213 8347

    [201813] Draft guidance on GST governance and record keeping for financial suppliers

    Purpose

    To provide greater certainty on how taxpayers can meet ATO expectations of governance and record keeping in relation to priority financial supplies issues for GST.

    Description

    We are working with the community to develop a shared understanding of ATO expectations for governance and record keeping in relation to priority financial supplies issues for GST.

    We have developed draft web guidance on GST governance and record keeping for financial suppliers in relation to the priority issues in our GST Financial Services and Insurance (FSI) strategy.

    Who we consulted

    Fnancial suppliers such as banks, credit unions and life insurers, as well as industry bodies and advisors who work in this area.

    Outcome

    Contributions will be considered as we finalise material for publishing.

    Contact

    Virginia Gogan, Strategy Manager, Financial Services and Insurance Strategy

    Virginia.gogan@ato.gov.au telephone (03) 8632 4643

    [201811] Electronic sales suppression tool ban

    Purpose

    To seek feedback on draft guidance relating to a proposed ban on electronic sales suppression tools to identify any issues that need clarification.

    Description

    Draft guidance has been prepared and describes how we plan to apply the proposed law on banning electronic sales suppression tools. The ban is proposed in Treasury Laws Amendment (Black Economy Taskforce Measures No.1) Bill 2018External Link introduced to Parliament on 7 February 2018.

    This guidance is an indication of what will be published if the Bill is passed by Parliament, after considering any feedback provided.

    Who we consulted

    Consultation was open to the community and promoted through:

    • Tax professionals newsletter / BAS agent newsletter (Tax professionals)
    • DSP newsletter (Digital service providers / ABSIA)
    • relevant stewardship groups.

    Outcome

    Comments received during the consultation period will be considered in finalising the guidance product.

    Contact

    Stephen Tower, Small Business

    ESS@ato.gov.au telephone (08) 7422 2569

    [201810] Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018

    Purpose

    This determination is required to replace Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017 to reference Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018.

    Description

    This determination sets out the method to convert amounts of consideration that are expressed in foreign currency into Australian currency for the purposes of working out the value of a taxable supply.

    Find out about GST on low value imported goods.

    Who we consulted

    Community through the publication of the draft legislative instrument on the ATO Legal Database.

    Outcome

    We are considering feedback received from the consultation process.

    Contact

    Anita Carter, Tax Counsel Network

    AustraliaGST@ato.gov.au telephone: (07) 3213 6695

    [201809] Remaking legislative instrument – Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017

    Purpose

    This determination is required to replace Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017 to reference Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018.

    Description

    This determination sets out the method to convert amounts of consideration that are expressed in foreign currency into Australian currency for the purposes of working out the value of a taxable supply.

    Find out about GST on low value imported goods.

    Who we consulted

    Community through the publication of the draft legislative instrument on the ATO Legal Database.

    Outcome

    We are considering feedback received from the consultation process.

    Contact

    Anita Carter, Tax Counsel Network

    AustraliaGST@ato.gov.au telephone: (07) 3213 6695

    [201807] Substantiating cryptocurrency taxation events

    Purpose

    To seek feedback on any practical compliance issues that might arise when complying with taxation obligations, in relation to cryptocurrency transactions.

    The feedback may also be taken into account when developing further advice and guidance products in relation to the taxation of cryptocurrency.

    Description

    We first issued public advice about the tax treatment of Bitcoin in 2014.

    Since that time, we have received a significant number of enquiries regarding the tax treatment of a broad range of cryptocurrency transactions. In response, we have updated our guidance on some aspects of the tax treatment of cryptocurrency.

    More recent enquiries reflect cryptocurrency-related issues that have emerged since our original advice and guidance was published. In response, we are considering whether further public advice and guidance is required.

    We would also like to work with the cryptocurrency community to better understand any practical compliance issues with:

    • record keeping as it relates to cryptocurrency transactions
    • exchanging one cryptocurrency for another cryptocurrency.

    Who we consulted

    Cryptocurrency community and any other interested stakeholders via Let's TalkExternal Link or email.

    Outcome

    Comments received through the consultation process will be considered and taken into account when any further advice and guidance products in relation to the taxation of cryptocurrency are developed.

    Contacts

    Kevin Westbrook, Director

    cryptocurrencyconsultation@ato.gov.au telephone (07) 3149 5422

    [201805] Online BAS Check

    Purpose

    User research was conducted to:

    • understand the current experience associated with online lodgment of a BAS, and
    • test a concept called Online BAS Check, which aims to improve the accuracy of reporting with electronic BAS lodgments.

    Description

    The ATO regularly conducts interviews with businesses in order to understand clients’ needs and develop practical products and services. The information collected from interviews provides us with insights into improving the client experience.

    Who we consulted

    • Tax and BAS agents
    • businesses (sole traders, small, medium and large businesses).

    Outcome

    The information received during the research process will add to our understanding of current online BAS lodgment and be used to further develop the Online BAS Check concept.

    Contact

    Helen Hesse-Patching, Design Lead

    Helen.Hesse-Patching@ato.gov.au telephone (02) 6216 5113

    [201804] Lodgment legislative instruments

    Purpose

    To seek feedback on two draft 2018 lodgment legislative instruments and their draft explanatory statements:

    Description

    Each year, the Commissioner of Taxation registers two legislative instruments on the Federal Register of LegislationExternal Link outlining return lodgment requirements and the date by which they must be lodged.

    These two draft legislative instruments have been significantly updated in 2018 to reflect contemporary legislative drafting policy and style. As part of this update, changes have been made to reduce the number of tables and streamline the content while undertaking a thorough review of the technical aspects. The update to style and format of the two draft legislative instruments supplement this technical review. They are not intended to change any existing requirements to lodge a return. Supplementary information has been categorised to assist readability.

    The changes are not intended to alter the current meaning or operation of the two legislative instruments.

    The two corresponding draft explanatory statements have also been updated with considerable changes made to structure, content and format.

    Who we consulted

    Community through the publication of the two draft legislative instruments and their explanatory statements on the ATO Legal Database.

    Outcome

    We are considering the limited feedback received in drafting of the two legislative instruments and the associated explanatory statements.

    Contact

    Julie Czekierda, Senior technical advisor

    julie.czekierda@ato.gov.au telephone (07) 3213 6167

    [201803] Improving the Indigenous client experience

    Purpose

    To investigate how we can improve the experience for Indigenous clients when they engage with the ATO, and to develop recommendations to resolve identified issues and make it easier for Indigenous clients to interact with the ATO.

    Description

    This Fix-it Squad will identify current issues and develop recommendations to improve how the ATO interacts with this client group. Specifically, we will:

    • understand the specific needs of Indigenous clients
    • understand how we currently deal with Indigenous clients
    • identify the key irritants and barriers facing our Indigenous clients during their interaction with the ATO
    • develop recommendations to improve the client experience.

    Who we consult

    • Commonwealth and state government agencies that provide support services to Indigenous communities    
    • Australian Securities and Investments Commission (ASIC) – Outreach program
    • Department of the Prime Minister and Cabinet (PM&C)
    • Department of Human Services (DHS) – Indigenous Service Unit, QLD
    • Department of Aboriginal and Torres Strait Islander Partnerships (DATSIP)
    • Office of the Registrar of Indigenous Corporations
    • community service providers that provide Tax Help, financial counselling or inclusion services    
    • Anglicare Central Qld
    • Good Shepherd Microfinance
    • MoneyMob – Talkabout APY Lands NT

    Outcome

    The Individuals Fix-it Squad held the 'Improving the experience for Aboriginal and Torres Strait Islander clients’ workshop on 20 March 2018.

    Draft recommendations will be distributed to internal and external stakeholders.

    Contact

    Karmin Van Groeson, Director – Balancing Community Conversations, Individuals

    Karmin.VanGroesen@ato.gov.au telephone (08) 8208 2949

    [201802] Irritants in the ATO debt experience

    Purpose

    To work through the ATO debt experience with tax professionals and key ATO stakeholders to understand and develop a shared solution for systemic irritants.

    Description

    Working together we will analyse the debt experience and processes for tax professionals and identify pain points as well as what is working well. For each of the pain points we will brainstorm the ‘problem’ in order to understand the underlying issues and work together to develop mutually beneficial solutions.

    Who we consulted

    Members of the Professional Services Reference Group.

    Outcome

    Members were provided with a summary of the outcomes from the individual projects addressing debt irritants.

    The final version of the Debt infographic being developed as an aid for tax practitioners will be shared with members out of session for final comment prior to being released more widely.

    Contact

    Amanda Tanswell, Director - Intermediaries Experience, Intermediaries and Lodgment

    amanda.tanswell@ato.gov.au telephone (02) 6216 6528

      Last modified: 01 Jul 2019QC 54997