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  • 2018 Completed matters

    Matters that were raised with us and did not go to consultation because they were outside the scope of our consultation principles are included as actioned through other processes.

    If you have any queries, contact the ATO Consultation Hub at consult@ato.gov.au.

    [201820] Expansion of the taxable payments reporting system [NEW]

    [201818] Draft property and construction web guidance

    [201817] Simpler BAS user research [NEW]

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    [201813] Draft guidance on GST governance and record keeping for financial suppliers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

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    The ATO has also prepared draft guidance of how the ATO is considering applying the proposed draft legislation to businesses in the road freight, security, investigation, surveillance, and IT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

    The consultation is open to all members of the 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

    [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

    We consulted broadly with the 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

    The ATO sought feedback from 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 5314External Link

    [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

    We consulted broadly with the community via Let’s TalkExternal Link.

    Outcome

    We are currently reviewing the feedback received during the consultation period.

    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

    We sought input from financial suppliers such as banks, credit unions and life insurers, as well as industry bodies and advisors who work in this area.

    Outcome

    Consultation was open on Let's TalkExternal Link. 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

    We consulted broadly with the 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: +61 (0)7 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

    We consulted broadly with the 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: +61 (0)7 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

    Comment was open to the 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

    We consult broadly with the 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

      Last modified: 11 Oct 2018QC 54997