To seek feedback on proposed changes to 2019 reportable tax position (RTP) schedule instructions.

Reportable tax position schedule instructions 2019 help with completion of the Reportable tax position (RTP) schedule as part of a Company tax return 2019.

We have undertaken a review of the 2019 RTP schedule instructions and have proposed a number of changes.

• KPMG, Deloitte, PwC, EY
• Chartered Accountants Australia and New Zealand
• The Tax Institute
• Large Business Stewardship Group
• Corporate Tax Association 

Feedback was received and reviewed for incorporation into the RTP schedule instructions update for 2019. Changes are only being made to the Category C section this year. Updated instructions will be published in December 2019. Further changes will be considered in the 2020 RTP schedule instructions.

Roman Raskine, Project Officer, Public Groups and International
roman.raskine@ato.gov.au
Phone (03) 9215 3221

To seek feedback on the proposed Draft Taxation Ruling prior to publication for public consultation.

A new Draft Taxation Ruling Income Tax: when are deductions allowed for employees’ transport expenses? will soon be released for public consultation. The draft will partially replace draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?

• Members of the Consultation Steering Group
• National Tax & Accountants' Association

Feedback received will be considered. Draft Taxation Ruling Income tax: when are deductions allowed for employees’ transport expenses? is scheduled to be published in December 2019 for public comment.

Kim Hall, Individuals and Intermediaries
kim.hall@ato.gov.au
Phone (07) 3149 5412

To gain a better understanding of communication and education that the community needs in relation to the Low and middle income tax offset (LMITO).

The introduction of LMITO during Tax Time 2019 caused a lot of confusion amongst taxpayers, particularly in relation to what they were entitled to and how the offset worked. We want to investigate current levels of understanding to inform future communication approaches.

• Community
• Tax agents

An evaluation report, to inform future communication approaches, is being prepared.

Breanna Daniel, Communication Manager, ATO Corporate
breanna.daniel@ato.gov.au
Phone (02) 6216 1076

To obtain feedback from APRA super funds on the proposed changes to the Successor fund transfer reporting protocol pages prior to them being published onto ato.gov.au

We have been undertaking a review of the Successor fund transfer reporting protocol on ato.gov.au. We have revised content, to clarify some of the common enquiries we receive from industry, as shown in the proposed pages. This includes additional information to assist funds meeting their reporting obligations.

APRA superannuation funds

Feedback is currently being collated and reviewed for incorporation into the protocol prior to being published on ato.gov.au

Aubrey Tse, APRA Fund Engagement, Superannuation & Employer Obligations
aubrey.tse@ato.gov.au
Phone (02) 9374 8945

To obtain feedback from APRA super funds on the proposed new USM protocol pages prior to them being published onto ato.gov.au

We have been undertaking a review of the USM protocol on ato.gov.au. We have developed a new structure to streamline the protocol and make it easier to navigate quickly to the topic of interest.

APRA superannuation funds

Feedback is being reviewed and will be incorporated in the protocol prior to its publication on ato.gov.au

Susan Laverty, Superannuation and Employer Obligations
susan.laverty@ato.gov.au
Phone (02) 9354 3803

To gain insights into the information and support required by the superannuation industry regarding their reporting requirements and obligations when funds go through a SFT.

To consider existing guidance material available to superannuation funds to support them through the successor fund transfer process and identify where improvements can be made.

• Industry representatives
• Professional associations 

We received positive feedback and the information obtained from attendees will be used to update our communication products and guidance material for APRA funds entering in to a SFT arrangement.

Larissa Evans, Director, Superannuation and Employment Obligations
larissa.evans@ato.gov.au
Phone (07) 3149 5685

To seek advice and feedback on improving the 2020 CTR instructions.

The CTR instructions format has remained fundamentally unchanged from the original paper product that was produced until 2015.

The intention is to review and revise the CTR instructions and make modifications to:

• improve the online useability
• remove duplicate information
• streamline the guidance to assist in more timely preparation and completion of the CTR.

• Small, medium and large businesses
• Digital service providers
• Tax practitioners
• National Tax Liaison Group
• Large Business Stewardship Group

Feedback is currently being collated and reviewed to incorporate in the 2020 CTR instructions which will be published on ato.gov.au for Tax Time 2020.

Sophie Zeng, Change Manager, Public Groups and International
sophie.zeng@ato.gov.au
Phone (02) 6216 6962

To review information requests templates for pre-issue GST refund verification as recommended by the Inspector General of Taxation in the GST refunds review report, March 2018External Link.

We are committed to ensuring information requests for GST refund verification are tailored according to the risk identified through our risk assessment tools and client profiling. We reviewed our profile questionnaires and sought feedback from industry experts to ensure the proposed questions:

• are appropriately focused
• streamline the existing questionnaire
• respond to issues raised regarding voluminous or irrelevant information requests
• use clear and appropriate language.

GST Stewardship Group

Feedback was received by a number of GST Stewardship Group members which was considered and incorporated into the new business profile questionnaire.

Helen Konstantinidis, Client Engagement Manager, Small Business
Helen.Konstantinidis@ato.gov.au
Phone (03) 9275 2199

To obtain feedback on the Tax Time experience of:

• small businesses that are Single Touch Payroll (STP) employers
• registered agents servicing small business clients who are STP employers as well as individuals employed by STP employers
• individuals who are employer by STP employers that prepare their own income tax returns 

Findings obtained through this research will be used to inform and shape communications and support products for these groups.

• Small business
• Agents
• Individuals

The information we obtained will be used to inform and shape communications and support products for small businesses, registered agents and individuals.

David Owen, ATO Design
david.owen@ato.gov.au
Phone (03) 9285 1901

To update the ATO's proof of record at contact questions in accordance with community expectations.

The ATO is conducting user testing with a broad range of individuals across the community to gauge the effectiveness and comprehension of a new set of proof of record at contact questions that individuals will be required to answer to prove their identity before accessing their tax record via telephone.

Broad range of individuals

Consultation participants highlighted specific questions that were challenging to answer when proving their identity at contact. These questions have since been revised based on community feedback and will be released mid-June 2019.

Luke Anderson, Client Register Integrity, Client Account Services
luke.anderson@ato.gov.au
Phone (07) 3149 5527

To seek feedback on proposed changes to the lost members register protocol incorporating:

• recent changes to the law
• clarification to content based on enquiries received from industry.

The lost members register protocol requires changes to be made as a consequence of recent changes to the law. In addition, we are taking the opportunity to incorporate changes that will clarify some of the information in the protocol as a consequence of enquiries received from industry.

Interested superannuation industry stakeholders

Feedback received was considered and adjustments were made to the protocol which was published on 20 August 2019.

Melissa Eagleson, Super Audience Team, Marketing and Communications
melissa.eagleson@ato.gov.au
Phone (02) 9685 8599

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

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.

SMSF approved auditors

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.

Jill Tropea, Project Officer, Superannuation and Employer Obligations
jill.tropea@ato.gov.au
Phone (07) 4753 7151

To understand the factual scenarios in which compensation payments will be made to superannuation funds to determine the superannuation, income tax and GST consequences.

The ATO provided guidance in October 2018 on the tax treatment of compensation payments made to individuals by financial institutions. The ATO is actively engaging with the superannuation and financial services industry and regulators to identify scenarios and issues arising from compensation payments made to super funds for the benefit of members. The ATO will be providing further guidance on these issues.

• Government agencies
• Financial services industry

Feedback was incorporated into guidance on these issues that was published in the Compensation received by super funds from financial institutions and insurance providers fact sheet on 19 July 2019.

Shaun Milner, Director, Superannuation and Employer Obligations
shaun.milner@ato.gov.au
Phone (03) 9215 3526

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.

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.

Ride sourcing drivers

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.

The 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.

Lauren Taylor, Business Development Officer, Small Business
lauren.taylor@ato.gov.au
Phone (07) 3213 5113

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

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.

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

We are incorporating the feedback to refine a future DIN user experience.

Maria Martin, Assistant Director, ATO Design
directoridentificationnumber@ato.gov.au
Phone (02) 6216 5875

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

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%.

Community

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.

Tim Rowe, Assistant Commissioner, Tax Counsel Network
tim.rowe@ato.gov.au
Phone (03) 9285 1798