To understand the user experience relating to opting out of the automatic refund of franking credits program.

To explore the reasons why people who qualify for the automatic refund of franking credits program want to opt out.

Individual self-preparers who opted out of the 2020 automatic refund of franking credits

Feedback will be used to inform future changes to the program.

Elizabeth Clutterbuck, Individuals and Intermediaries
elizabeth.clutterbuck@ato.gov.au
Phone 08 7422 2191

To understand the client experience implications of automation of payment of low value entitlements.

The ATO is reviewing the proposed process for payment of low value entitlements, including how payments are made, notifications and communication.

• Individuals
• Tax agents

Feedback will be used to inform user experience improvements when paying low value entitlements.

Rebecca Bodel, Enterprise Strategy and Design
rebecca.bodel@ato.gov.au
Phone 03 9937 9967

To gain insight into the user experience and co-design the YourSuper comparison tool.

The online YourSuper comparison tool is part of the Your Future, Your Super package of reformsExternal Link to make super work harder for individuals that was announced by the government in the 2020–21 Budget in October.

The tool will make it easier to compare the fees and performance of super funds in the market, creating more competition and making super funds work harder to manage money.

Individuals with superannuation accounts

Feedback was integrated into the design where possible. The YourSuper comparison tool launched on 1 July 2021.

Tracie Crowden, Superannuation and Employer Obligations
tracie.crowden@ato.gov.au
Phone 03 6221 0207

To seek feedback on proposed guidance for fringe benefits tax: car parking benefits.

Feedback was received on Draft Taxation Ruling TR 2019/D5 Fringe benefits tax: car parking benefits and a draft update to Chapter 16 of Fringe benefits tax – a guide for employers that were published in November 2019.

The ATO has considered submissions received and is undertaking further consultation.

• Chartered Accountants Australia and New Zealand
• Corporate Tax Association
• CPA Australia
• The Tax Institute
• Fringe Benefits Tax Working Group

Feedback is being considered in the refinement of the finalised Taxation Ruling, to ensure guidance is clear and practically administrable.

Benjamin Murphy, Public Groups and International
benjamin.murphy@ato.gov.au
Phone 03 9937 9977

To seek feedback on proposed web guidance for redirected conflicted remuneration payments.

The Treasury Laws Amendment (Ending Grandfathered Conflicted Remuneration) Act 2019 ends grandfathered conflicted remuneration payments from 1 January 2021.

From 1 January 2021, the new law requires that amounts that would otherwise have been paid as conflicted remuneration are redirected to affected product holders.

To assist taxpayers in understanding the tax consequences of these redirected payments, web guidance is required.

• Financial service association representative
• Superannuation association representative
• Life insurer representative
• Australian Prudential Regulatory Authority
• Treasury

Feedback was considered for incorporation into guidance – Payments of conflicted renumeration published on ato.gov.au

Lindsey Hyde, Public Groups and International
lindsey.hyde@ato.gov.au
Phone 02 4923 1944

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 future of the quarterly reporting concession for Single Touch Payroll (STP).

The quarterly reporting concession was made available to micro employers to assist them to transition to STP reporting.

The quarterly reporting concession is due to expire on 30 June 2021.

The ATO is reviewing the quarterly reporting concession to determine if the concession will be extended and what the eligibility criteria should be.

• Tax Practitioner Stewardship Group
• BAS Agent Association Group

Feedback received was considered and incorporated into the review, with updates to be published in Concessional reporting on ato.gov.au

Tracy Littlewood, Superannuation and Employer Obligations
tracy.littlewood@ato.gov.au
Phone 02 6216 2842

To seek feedback on the development of proposed tax controls over third party data guidance, including obtaining examples of best practice tax controls over third party data

In July 2015, the ATO published the Tax risk management and governance review guide (the ATO Guide).

Tax governance over third party data is important for large superannuation funds, managed investment trusts, and insurance companies as the data is used to prepare the entity’s income tax return or distribution statements for beneficiaries.

The tax controls over third party data guidance will supplement the ATO Guide.

• Australian Custodial Services Association
• Financial Services Council
• Association of Superannuation Funds of Australia
• Tax advisers
• Superannuation funds 

Feedback received was considered and incorporated into the Governance over third-party data - supplementary guide, with an overview of the guide published on ato.gov.au

Tania Peters, Public Groups and International
tania.peters@ato.gov.au
Phone 03 9275 2351

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 seek feedback on the ATO's proposed guidance about arrangements involving retail sales of illicit alcohol.

This proposed guidance forms part of the ATO’s broader strategy to address the illicit alcohol risk.

The guidance will draw the attention of taxpayers to the current focus and activities being undertaken by the ATO in relation to illicit alcohol behaviours, with a specific focus on retailers who are deliberately or negligently selling illicit alcohol.

• Alcohol Stakeholder Group
• Alcohol industry representatives

Feedback received confirmed the ATO's proposed guidance about arrangements involving retail sales of illicit alcohol.

Naomi Schell, Private Wealth
naomi.schell@ato.gov.au
Phone 08 8218 9226

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 test the tone, clarity of meaning and potential barriers for a proposed superannuation guarantee letter to small business employers.

The ATO is user testing a proposed superannuation guarantee letter to small business employers to identify opportunities for refinement to improve the user experience.

Small business representatives

Feedback resulted in changes to the letter to improve the user experience and business outcomes.

Brendan Harwood, Enterprise Strategy and Design
brendan.harwood@ato.gov.au
Phone 03 9275 9519

To seek feedback on impacts for Single Touch Payroll (STP) reporting for JobMaker Hiring Credit.

On 6 October 2020 as part of the 2020–21 Budget, the government announced a new incentive for businesses to employ additional young job seekers called the JobMaker Hiring Credit. The JobMaker Hiring Credit will be administered by the ATO.

To be eligible, employers must:

• hold an Australian business number (ABN)
• be up-to-date with their tax lodgement obligations
• be registered for pay as you go (PAYG) withholding
• be reporting through STP.

Digital service provider industry representatives

Feedback provided insights into potential impacts for digital service providers which helped shape the design of Single Touch Payroll reporting for JobMaker Hiring Credit.

Sonia Lark, Enterprise Solutions and Technology
sonia.lark@ato.gov.au
Phone 02 4725 7460

To seek feedback on the National Tax Clinic open competitive grant program to inform guidelines.

The National Tax Clinic program is a government-funded initiative to help people who may not be able to afford professional advice and representation with their tax affairs.

The program is available to eligible individuals, small businesses, not-for-profit organisations and charities.

In December 2019, the Government extended the National Tax Clinic program for an additional four years and tasked the ATO with transitioning the program from the current closed non-competitive grant program to an open competitive grant program.

We are seeking input into the development of the grant opportunity guidelines that will underpin the ongoing operation of the program to ensure the National Tax Clinic program continues to meet the needs and expectations of the broader community.

• Academics – existing and potential Tax Clinic provider supervisors
• Australian tertiary institutes
• Tax professionals
• Financial advice providers
• Recipients of advice through the National Tax Clinic program

The feedback received has been incorporated into the National Tax Clinics program Grant Opportunity Guidelines which will direct the process for the upcoming National Tax Clinics program competitive grant round.

Narrelle Kelly, Review and Dispute Resolution
narrellelee.kelly@ato.gov.au
Phone 02 6216 6518

To seek feedback on the proposed Draft Practical Compliance Guideline prior to publication of the draft for public consultation which is scheduled in December.

The ATO undertook consultation to review existing ATO Allocation of profits within professional firms guidance products with a view to issuing revised and updated guidance.

The outcome of the consultation was the decision to replace former guidance with a Practical Compliance Guideline.

Professional bodies, including representatives of tax and accounting professional associations, and other interested stakeholders

Feedback received is being considered prior to finalisation of the Draft Practical Compliance Guideline.

Simon Webster, Director, Private Wealth
simon.webster2@ato.gov.au
Phone 03 9275 5328

To understand client, family, and other intermediaries’ experience in managing tax affairs for deceased estates to make improvements.

The Inspector-General of Taxation and Taxation Ombudsman published the Death and Taxes: An investigation into ATO systems and process for dealing with deceased estatesExternal Link report on 7 July 2020. The ATO agrees that the recommendations will help to improve executors and appointed intermediaries’ experience and is reviewing current processes and guidance material to identify opportunities for improvement.

• Tax Practitioner Stewardship Group
• Individuals Stewardship Group
• Law profession associations

Consultation has informed opportunities and potential solutions to improve the user experience for deceased estates. Consultation on the design of the solution will be undertaken in the future.

Celeste McAlinden, Individuals and Intermediaries
celeste.mcalinden1@ato.gov.au
Phone 08 9268 0000

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 obtain feedback on the proposed COVID-19 commercial leasing income tax (IT) and GST obligations web guidance for landlords and tenants.

As part of the COVID-19 stimulus package, the Federal Government issued a national mandatory Code of Conduct (Code) for commercial leasing.

The Code applies to commercial tenants with an annual turnover of up to $50 million that are also eligible to receive JobKeeper payments for eligible employees. The Code contains 14 principles that apply to negotiating amendments in good faith to existing leasing arrangements.

The web guidance aims to assist small and medium businesses to comply with their GST and IT obligations in line with the Code. The web guidance will:

• clarify IT and GST consequences for commercial landlords and tenants that negotiate rent waivers or deferrals of commercial lease payments as provided by the Code
• assist small and medium businesses to pay the right amount of tax as a result of negotiating commercial lease arrangements during the COVID-19 pandemic.

• Small Business Stewardship Group
• GST Stewardship Group
• Tax Practitioner Stewardship Group
• Property Council of Australia
• Commercial property managers
• Small business advisers
• Chartered Accountants Australia and New Zealand

Feedback is being considered in the refinement of the web guidance to ensure it is clear, before being published on ato.gov.au

Adriana Vontelas, Public Groups and International
adriana.vontelas@ato.gov.au
Phone 02 9374 2547

To seek feedback on the proposed Draft Law Companion Ruling Income Tax: expenses associated with holding vacant land.

The draft Ruling will provide guidance on how the expenses associated holding vacant land measure in section 26-102 of the Income Tax Assessment Act 1997 applies. It will set out practical compliance approaches which can be applied in particular circumstances.

See Advice under development – [4005] Expenses associated with vacant land.

• Professional tax associations
• Tax practitioner representatives

Feedback received is being considered for incorporation into the Draft Law Companion Ruling

Michelle Gainford, Individuals and Intermediaries
michelle.gainford@ato.gov.au
Phone 02 6058 7954

To obtain feedback on the simplified apportionment in the proposed Fuel Tax Credits – Basic Heavy Vehicle Apportionment Method Practical Compliance Guideline.

Fuel tax credit entitlement is reduced by the amount of the road user charge to the extent that the fuel is used for travel on a public road. This requires an apportionment between the fuel used for travel on a public road and that used for other purposes.

The Practical Compliance Guideline will consist of simple formulas to allow small claimants in the transport industry to calculate their fuel tax credit entitlement.

Fuel Schemes Stakeholder Group

Consultation has informed opportunities to simplify the methods contained in the draft Practical Compliance Guideline.

Anthony Barnard, Private Wealth
anthony.barnard@ato.gov.au
Phone 03 9285 1974

To understand the user experience related to ATO schools and culturally and linguistically diverse (CALD) education program.

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

• Education institutions
• Teachers
• Community centres involved in ATO education programs
• Culturally and linguistically diverse representatives

Consultation has informed opportunities and potential solutions to improve the user experience for the ATO schools and culturally and linguistically diverse (CALD) education program.

Tina Markov, Individuals and Intermediaries
tina.markov@ato.gov.au
Phone 08 8208 1428

Robin Steward, Individuals and Intermediaries
robin.steward@ato.gov.au
Phone 03 9274 0917

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 obtain feedback on the proposed updates to Chapter 7 of the Excise Guidelines for the Alcohol Industry.

The updates will provide detailed explanations of when an alcohol manufacturer has manufactured an alcoholic beverage, and when alcohol manufacturers are legally and economically independent for the purposes of the Excise Refund Scheme.

See Public advice and guidance – 2021 completed issues – [4009] Excise Refund Scheme for alcohol manufacturers.

• Alcohol Stakeholder Group
• Tax practitioner representative

Feedback received is being considered for incorporation into the guidelines. The update to Chapter 7 of the Excise guidelines for the alcohol industry published on 23 December 2021.

Tony Giannaros, Excise Centre, Private Wealth
wetnewmeasures@ato.gov.au
Phone 08 7422 2438

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 the proposed draft Intangibles Arrangements Practical Compliance Guideline (PCG) and seek input on the design, content and structure prior to publication of the draft for public consultation.

The PCG will set out the ATO's compliance approach to international arrangements connected with the development, enhancement, maintenance, protection and exploitation of intangible assets; specifically, the potential application of the transfer pricing, general anti-avoidance rule (GAAR) and the diverted profits tax provisions. The capital gains tax and capital allowances provisions are discussed in this guideline where these may be considered alongside, or relevant to, the ATO's transfer pricing, GAAR or diverted profits tax risk assessment.

See Advice under development – [4006] Intangibles arrangements.

Tax professionals

Consultation provided valuable feedback and insights that were fed into the PCG and materially contributed to its design.

Marian Georgievski, Public Groups and International
Christopher Ferguson, Public Groups and International
PGIIntangiblesMigration@ato.gov.au

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 determine the effective life of assets used in the following industries:

• Casino operations
• Medical and surgical equipment manufacturing
• Other non-metallic mineral mining
• Horse training (racing) industry.

Under section 40-100 of the Income Tax Assessment Act 1997 the Commissioner may make determinations of the effective life of depreciating assets. The determinations will be used to update and expand the effective life schedule attached to Taxation Ruling TR 2020/3 Income tax: effective life of depreciating assets.

The draft effective lives determinations will be referred to an independent review panel. The review panel checks the review process to confirm that the level of industry consultation was appropriate. The effective life determinations for the Horse training – racing industry and Other non-metallic mineral mining assets have been approved by the panel and will apply to assets purchased on or after 1 July 2021.

• Professional associations
• Industry associations
• Businesses
• Suppliers
• Manufacturers and repairers of assets used in these industries 

Feedback was considered. Recommendations have been referred to the Effective Life Review Panel for consideration, which is expected to meet in May 2022.

The review for the Medical and surgical equipment manufacturing assets was not undertaken as we were unable to garner sufficient interest from the industry to undertake an assessment of effective lives.

John Di Francesco (Casino operations), Capital Allowances Team, Advice and Guidance, Public Groups and International
john.difrancesco@ato.gov.au
Phone 07 3213 6059

Kim Dziedzic (Medical and surgical equipment manufacturing), Capital Allowances Team, Advice and Guidance, Public Groups and International
kim.dziedzic@ato.gov.au
Phone 07 3213 5764

Andrey Chichkanov (Other non-metallic mineral mining), Capital Allowances Team, Advice and Guidance, Public Groups and International
andrey.chichkanov@ato.gov.au
Phone 07 3149 5368

Susan Li (Horse training – racing industry), Capital Allowances Team, Advice and Guidance, Public Groups and International
susan.li@ato.gov.au
Phone 07 3119 9891

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
• Advisers
• 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 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 seek feedback on the proposed content of the draft fact sheet.

The fact sheet explains to individuals the contributions caps implications when a compensation payment from their financial service provider is made to their superannuation fund.

• Superannuation industry bodies
• Superannuation regulators

Feedback, together with legislative change and other recent developments in the broader remediation landscape, has been considered and has informed the development of our fact sheet.

Rod Profke, Superannuation and Employer Obligations
rod.profke@ato.gov.au
Phone 07 3213 5814

To obtain feedback on the review of Taxation Ruling TR 97/22 Income tax: exempt sporting clubs and discuss potential advice and guidance that makes it easier for exempt sporting clubs to meet their obligations.

The review of Taxation Ruling TR 97/22 Income tax: exempt sporting clubs will provide guidance on:

• how the exemption in section 50-45 of the Income Tax Assessment Act 1997 applies with contemporary games and sporting practices
• the administrative approaches to support this ruling.

See Advice under development – [3986] Income tax exempt sporting clubs.

• Community sporting clubs
• Professional sports leagues
• Tax professionals
• Not-for-profit industry bodies
• Members of the Not-for-profit Stewardship Group

Feedback contributed to the development of a new draft ruling Draft Taxation Ruling TR 2021/D6 Income tax: the games and sports exemption which published on 7 October 2021.

Jennifer Moltisanti, Assistant Commissioner, Private Wealth
jennifer.moltisanti@ato.gov.au
Phone 03 9285 1711

Justin Dearness, Assistant Commissioner, Tax Counsel Network
justin.dearness@ato.gov.au
Phone 07 3213 5745

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