To seek feedback on a proposed FBT – COVID-19 and working from home benefits fact sheet.

Businesses may have provided employees with items to work from home during COVID-19.

The ATO fact sheet will assist employers in determining any impact this might have on their fringe benefits tax obligations.

Fringe Benefits Tax Working Group

Feedback received is being considered.

Benjamin Murphy, Superannuation and Employer Obligations
benjamin.murphy@ato.gov.au
Phone (03) 9937 9977

To obtain feedback on the proposed inclusion of aggregated turnover information in income tax returns.

A number of tax laws require eligibility criteria related to aggregated turnover.

The ATO is exploring ways in which aggregated turnover information can be provided.

Members of:

• Private Groups Stewardship Group
• Small Business Stewardship Group
• Tax Practitioner Stewardship Group

Feedback received has been incorporated into the design of 2021 income tax return forms for companies, trusts and partnerships.

Glenn Cooper, Private Wealth
glenn.cooper@ATO.gov.au
Phone (03) 9946 9177

To test the clarity of proposed information to be included in expanded income statements.

Income statements are being expanded to include more information about income and allowances.

The ATO is reviewing the proposed design of expanded income statements and associated guidance.

• Individuals
• Tax agents

Consultation has provided opportunities and possible solutions to improve the clarity of information provided in expanded income statements.

Kirsten Corney, Enterprise Strategy and Design
kirsten.corney@ato.gov.au
Phone (07) 3149 5472

To understand the user experience and expectations regarding the pre-payment of tax.

The ATO is exploring user expectations and needs regarding pre-payment of tax.

Individuals and small business taxpayers who have had a tax bill.  

Feedback provided user insights and expectations in relation to navigation, usability and understanding of pre-due date payment services being designed.

Di Scholl, Debt and Lodgment
di.scholl@ato.gov.au
Phone (07) 3149 5258

To test the proposed design of the Online Super Guarantee Employee Notification Form and Tracker.

The ATO is reviewing and refining the process for lodging a concern or query about unpaid super guarantee to improve the user experience.

• Individuals
• Tax agents

The information obtained will be used to inform improvements to the process that will improve the user experience for lodging a concern or query about unpaid super guarantee.

Anna Findlay, Enterprise Strategy and Design
anna.findlay@ato.gov.au
Phone (03) 9337 9805

To understand the user experience related to interactions during initial contact from the ATO.

The ATO is reviewing current processes to identify opportunities to improve the user experience.

Individuals across various demographics

Consultation has informed opportunities and solutions to improve initial telephony interactions with the ATO.

Dejan Markov, Enterprise Strategy and Design
dejan.markov@ato.gov.au
Phone (08) 8208 3608

To obtain feedback on proposed revisions to ATO web guidance on Significant Global Entities (SGE) and the associated new concept of ‘Country by country reporting entity’ (CBC reporting entity).

The Treasury Laws Amendment (2020 Measures No. 1) Act 2020, passed May 2020, expanded the SGE definition and introduced the new concept of ‘CBC reporting entity’.

The new law applies to income years commencing from 1 July 2019, and entities need to self-assess both their SGE and CBC reporting entity status in their income tax returns from 2020.

To assist taxpayers and their advisers with the complexities of the law, revision to ATO guidance is required.

• Big 4 and mid-tier tax consultancy firms
• Professional associations

Feedback has been received and is being considered for incorporation into the web guidance.

Ivar Kvistad, Public Groups and International
ivar.kvistad@ato.gov.au
Phone: (03) 9275 9573

To obtain feedback on the proposed Commissioner's administrative approach to provide relief for COVID-19 affected borrowers.

There are some borrowers affected by COVID-19 who are unable to make their minimum yearly repayments by the end of the lender’s 2019–20 income year, which would result in a deemed dividend.

• Private Groups Stewardship Group
• Tax Practitioner Stewardship Group
• The Board of Taxation

Feedback received was incorporated into the Request to extend time to make minimum yearly repayments for COVID-19 affected borrowers under section 109RD which was published on 26 June 2020.

Pei-Sheng Hsu, Private Wealth
pei-sheng.hsu@ato.gov.au
Phone (07) 3213 5371

To seek feedback on occupation and industry specific advice and guidance with a view to provide clarity and certainty to taxpayers.

Currently the ATO provides specific advice and guidance for occupations and industries through multiple products. The ATO is reviewing these products with a view to provide tailored and clear information in the best way to help taxpayers understand their rights and entitlements as well as their obligations.

• Employees
• Employers
• Advisors
• Professional associations
• Industry representatives
• Individuals Stewardship Group
• Small Business Stewardship Group
• Tax Practitioner Stewardship Group

The feedback received will be used to inform improvements to occupation and industry specific advice and guidance.

Ruth Geary, Individuals and Intermediaries
ruth.geary@ato.gov.au
Phone (02) 6058 7157

To seek targeted feedback from alcohol excise clients about a sample of the new draft web content.

The ATO is reviewing the current ‘Excise and excise equivalent goods’ web content, with the aim of improving the content to better meet user needs.

Businesses in the Alcohol manufacturing industry

Feedback has been received and is being considered for incorporation into the web content.

Melinda Colebrook, Marketing and Communication, ATO Corporate
melinda.colebrook@ato.gov.au
Phone (02) 9354 3672

To obtain feedback on the Commissioner's Legislative Instrument provided for in Subsection 8(6) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020External Link.

The legislative instrument will determine an alternative decline in turnover test in limited circumstances, which will determine in part eligibility for employers to receive JobKeeper payments.

• Representatives of professional and industry associations
• Business representatives

Consultation informed the development of Legislative Instrument CERP 2020/1 Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules 2020.

Anthony Marvello, Small Business
anthony.marvello@ato.gov.au
Phone (02) 9374 8521

To explore and test the Individual lodgment experience and use of prefill.

Prefilling data can help minimise errors and improve the experience for taxpayers in managing their tax obligations.

• Individual self preparers
• Tax professionals

Consultation has informed what desirable future prefill might look like.

Dejan Markov, Enterprise Strategy and Design
dejan.markov@ato.gov.au
Phone (08) 8208 3608

To obtain feedback on the proposed Taxable payments annual report non-lodgment advice form (TPAR NLA) from:

• small businesses that may be required to report a TPAR NLA
• tax professionals that service clients who may be required to report a TPAR NLA.

Findings obtained through this research will be used to inform improvements of the TPAR NLA and help shape communications and support for clients who may be required to report a taxable payments annual report.

• Small businesses
• Tax professionals

The information we obtained will be used to inform improvements of the TPAR NLA and help shape communications and support for clients who may be required to report a taxable payments annual report.

Samantha Francis, Small Business
samantha.francis@ato.gov.au
Phone (03) 8601 9608

To test the GST BAS prototype of the toolkit, including fact sheets, with the small business community and tax professionals.

The GST BAS Toolkit is an information product that will be available to small business and tax professionals with the intent to reduce the incidence of common GST BAS errors.

• Small business (new and BAS self preparers)
• Tax professionals who have small business clients

Feedback will be used to enhance the GST BAS toolkit.

Kim-Sherrie Harper, Small Business
kim-sherrie.harper@ato.gov.au
Phone (02) 9231 1502

To seek feedback on the ATO's concerns relating to arrangements involving certain restructures involving MEC groups.

The ATO is reviewing certain restructures involving MEC groups in anticipation of the sale of assets and considering applicability of the general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936 to such arrangements.

Stakeholders who have relevant experience in the private sector and/or with the application of the general anti-avoidance rules

Feedback has been received and incorporated into our approach to these matters.

Timothy McCarthy, International Risk Manager, Public Groups and International
timothy.mccarthy@ato.gov.au
Phone (02) 9685 8505

To seek feedback on the ATO's proposed guidance to industry participants relating to arrangements designed to obtain luxury car tax refunds.

The ATO is reviewing arrangements, involving sales of both new and second-hand luxury cars between participating entities, designed to obtain refunds of luxury car tax.

Stakeholders who have relevant experience in the motor vehicle sales industry

Feedback received has been incorporated into guidance.

Michael Hughes, Risk and Strategy Director, Private Wealth
michael.hughes@ato.gov.au
Phone (08) 9268 8236

To seek feedback on the proposed Annual obligations protocol which will replace the existing annual amounts and balances section that is published in the Fund reporting protocol.

The Fund reporting protocol provides guidance to superannuation providers and their associated administrators to help meet their legislated obligations for member reporting and other associated reporting obligations.

The annual amounts and balances section details annual reporting obligations using the Member Accounts Transaction Service (MATS). Subsequent to the 30 June 2019 first reporting period using MATS, this section is being updated to clarify content and enhance usability of the protocol.

Superannuation providers and their associations

The existing protocol will be updated on ato.gov.au to reflect the agreed changes.

Anna Pace, Superannuation and Employer Obligations
anna.pace@ato.gov.au
Phone (02) 9378 8924