2019 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.

[201911] SMSF auditor discover

[201907] BAS prefill research

[201904] Director identification number user research

[201901] Proposed public advice and guidance strategy – Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018

[201911] SMSF auditor discovery

Purpose

To understand SMSF auditor business processes and explore potential future state options to replace the eSAT tool.

Description

The role of an SMSF auditor is to ensure the integrity of the SMSF industry. eSAT is the sole digital channel available for SMSF Approved Auditors to lodge an Auditor Contravention Report.

As part of our future digital experience, the ATO is looking to provide an improved and contemporary digital service for Approved Auditors, streamlining reports and aligning with current ATO digital services.

Who we consulted

SMSF approved auditors

Outcome

Auditors were interviewed in Brisbane and Townsville on 9-11 April 2019 and a focus group was held in Brisbane on 16 April 2019.

Participants assisted to validate and refine current processes, provide feedback on issues and irritants and explore the future of the SMSF audit industry to identify potential future needs. Participants then collaborated to create future concepts for an improved experience.

This research will be used to help shape the future auditor digital experience.

Contact

Jill Tropea, Project Officer, Superannuation and Employer Obligations

Jill.Tropea@ato.gov.au telephone (07) 4753 7151

[201907] BAS prefill research

Purpose

To test the feasibility of a GST Simplified Accounting Method to support pre-filling of the BAS with third party data by better understanding the challenges faced by ride sourcing drivers in complying with their tax obligations.

Description

A Simplified Accounting Method for GST would provide ride sourcing drivers with the option to apportion their expenses based on their total fares.

This would remove the need to manually track GST expenses and calculate GST credits claimed on the BAS.

GST reporting on the BAS could potentially be pre-filled from third party data where the driver has simple GST obligations.

Whilst the BAS pre-fill research is explorative in nature, the ATO is seeking to validate whether this would enhance the client experience and make it easier to lodge and pay the BAS on time.

Who we consulted

We consulted with ride sourcing drivers.

Outcome

Feedback from the consultation sessions was positive, with participants confirming that an option such as the Simplified Accounting Method would make it easier for some drivers to comply with their tax obligations.

Consultation feedback will be used to further refine our understanding of the feasibility of a GST Simplified Accounting Method for ride sourcing drivers and inform future iterations of the solution.

Contact

Lauren Taylor, Business Development Officer, Small Business

Lauren.Taylor@ato.gov.au telephone (07) 3213 5113

[201904] Director identification number user research

Purpose

To further understand the user experience relating to obtaining a proposed director identification number (DIN).

Description

Building on previous consultation and co-design we are continuing to refine with users a future experience for the issue of a DIN to each director of any company registered or operating in Australia based on current draft legislation in Treasury Laws Amendment (Registries Modernisation and Other Measures) Bill 2019External Link.

Who we consulted

Members of the business community, professional associations, industry and tax and legal professionals.

Outcome

We consulted with users (company directors and agents) and other key stakeholders. We are incorporating their feedback to refine a future DIN user experience.

Contact

Maria Martin, Assistant Director, ATO Design

DirectorIdentificationNumber@ato.gov.au telephone (02) 6216 5875

[201901] Proposed public advice and guidance strategy – Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018

Purpose

To seek feedback and examples that may assist the Commissioner in developing public advice and guidance.

Description

Community input is being sought on our proposed public advice and guidance strategy on measures contained in the Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018External Link. The proposal outlines the products that we expect to publish, including the topic areas and additional description and/or details for each topic.

Amongst other things, the Bill seeks to improve the integrity of the income tax law for arrangements involving stapled structures and to limit access to tax concessions for foreign investors by increasing the managed investment trust (MIT) withholding rate on fund payments that are attributable to non-concessional MIT income to 30%.

Who we consulted

We consulted broadly with the community.

Outcome

The ATO has concluded consultation on this public advice and guidance strategy. A consultation paper was released and feedback sought to enable the ATO to determine the best approach and priority that should be given to any guidance.

The ATO is now working on drafting its advice and guidance with an aim of having the guidance to market before the 1 July commencement date for the relevant measures.

The ATO’s Advice under development program will show products as they are registered on the program which is updated monthly.

Contact

Tim Rowe, Assistant Commissioner, Tax Counsel Network

Tim.Rowe@ato.gov.au telephone (03) 9285 1798