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  • 2019 Completed matters

    Below are the consultation matters registered in 2019 that have been completed.

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

    [201925] Successor fund transfer reporting protocol: general review

    [201924] Unclaimed Super Money (USM) Protocol review

    [201918] Successor fund transfer (SFT) guidance

    [201917] Information request template – GST refund verification

    [201914] User Testing – Tax Time change impacts on the user experience for agents, small businesses and individuals

    [201913] Proof of record at contact questions

    [201912] Lost members register protocol

    [201911] SMSF auditor discover

    [201908] Compensation payments to superannuation funds

    [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

    [201925] Successor fund transfer reporting protocol: general review

    Purpose

    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

    Description

    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.

    Who we consulted

    APRA superannuation funds

    Outcome

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

    Contact

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

    [201924] Unclaimed Super Money (USM) Protocol review

    Purpose

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

    Description

    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.

    Who we consulted

    APRA superannuation funds

    Outcome

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

    Contact

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

    [201918] Successor fund transfer (SFT) guidance

    Purpose

    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.

    Description

    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.

    Who we consulted

    • Industry representatives
    • Professional associations 

     

    Outcome

    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.

    Contact

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

    [201917] Information request template – GST refund verification

    Purpose

    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.

    Description

    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.

     

    Who we consulted

    GST Stewardship Group

    Outcome

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

    Contact

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

    [201914] User testing - Tax Time change impacts on the user experience for agents, small businesses and individuals

    Purpose

    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 

     

    Description

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

    Who we consulted

    • Small business
    • Agents
    • Individuals

     

    Outcome

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

    Contact

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

    [201913] Proof of record at contact questions

    Purpose

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

    Description

    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.

    Who we consulted

    Broad range of individuals

    Outcome

    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.

    Contact

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

    [201912] Lost members register protocol

    Purpose

    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.

     

    Description

    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.

    Who we consulted

    Interested superannuation industry stakeholders

    Outcome

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

    Contact

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

    [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

    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
    Phone (07) 4753 7151

    [201908] Compensation payments to superannuation funds

    Purpose

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

    Description

    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.

    Who we consulted

    • Government agencies
    • Financial services industry

     

    Outcome

    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.

    Contact

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

    [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

    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.

     

    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.

    Contact

    Lauren Taylor, Business Development Officer, Small Business
    lauren.taylor@ato.gov.au
    Phone (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 are incorporating the feedback to refine a future DIN user experience.

    Contact

    Maria Martin, Assistant Director, ATO Design
    directoridentificationnumber@ato.gov.au
    Phone (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

    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
    Phone (03) 9285 1798

      Last modified: 01 Nov 2019QC 58777