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  • 2020 Completed matters

    Below are the consultation matters registered in 2020 that have been completed.

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

    [202043] Automatic refund of franking credits

    [202042] Payment of low value entitlements

    [202041] YourSuper comparison tool

    [202040] Proposed guidance for fringe benefits tax: car parking benefits

    [202039] Redirected conflicted remuneration payments web guidance

    [202038] FBT – COVID-19 and working from home benefits

    [202037] Quarterly reporting concession for Single Touch Payroll

    [202035] Proposed design for aggregated turnover in income tax preparation

    [202034] Proposed guidance for illicit alcohol arrangements

    [202033] Income statement – User testing

    [202032] Superannuation guarantee letter to employers – User testing

    [202031] Single Touch Payroll and JobMaker Hiring Credit

    [202030] National Tax Clinic open competitive grant program

    [202029] Allocation of profits within professional firms – Compliance approach proposed Draft Practical Compliance Guideline

    [202028] User experience – deceased estates tax affairs

    [202027] Payment Thinking – schedule payment concept

    [202026] COVID-19 commercial leasing income tax and GST obligations for landlords and tenants

    [202024] Expenses associated with holding vacant land proposed Draft Law Companion Ruling

    [202023] Fuel Tax Credits – Basic Heavy Vehicle Apportionment Method proposed Practical Compliance Guideline

    [202022] User experience – ATO schools and culturally and linguistically diverse education program

    [202021] Online Super Guarantee Employee Notification Form and Tracker – User Testing

    [202020] Excise Guidelines for the Alcohol Industry – Excise Refund Scheme

    [202018] User experience – initial interaction with ATO

    [202017] Intangibles arrangements proposed Draft Practical Compliance Guideline

    [202016] ATO web guidance on Significant Global Entities

    [202014] COVID-19 Division 7A administrative approach

    [202013] Occupation and industry specific advice and guidance

    [202012] Excise and excise equivalent goods web content

    [202011] JobKeeper – Commissioner's Legislative Instrument

    [202009] Super contributions caps – impact of compensation payments from financial service providers

    [202007] Income tax exempt sporting clubs

    [202006] Exploration and co-design of use of prefill in Individual tax returns

    [202005] User testing – Taxable payment annual report non-lodgement advice form

    [202004] User testing – GST BAS Toolkit

    [202003] MEC Groups avoiding capital gains tax through asset transfers prior to disposal

    [202002] Structured arrangements and luxury car tax

    [202001] Annual reporting obligations

    [202043] Automatic refund of franking credits

    Consultation purpose

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

    Description

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

    Who we consulted

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

    Outcome of consultation

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

    Consultation lead

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

    [202042] Payment of low value entitlements

    Consultation purpose

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

    Description

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

    Who we consulted

    • Individuals
    • Tax agents

     

    Outcome of consultation

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

    Consultation lead

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

    [202041] YourSuper comparison tool

    Consultation purpose

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

    Description

    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.

    Who we consulted

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

    Outcome of consultation

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

    Consultation lead

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

    [202040] Proposed guidance for fringe benefits tax: car parking benefits

    Consultation purpose

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

    Description

    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.

    Who we consulted

     

    Outcome of consultation

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

    Consultation lead

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

    [202039] Redirected conflicted remuneration payments web guidance

    Consultation purpose

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

    Description

    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.

    Who we consulted

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

     

    Outcome of consultation

    Feedback was considered for incorporation into guidance which has been published on ato.gov.au

    Consultation lead

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

    [202038] FBT – COVID-19 and working from home benefits

    Consultation purpose

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

    Description

    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.

    Who we consulted

    Fringe Benefits Tax Working Group

    Outcome of consultation

    Feedback received is being considered.

    Consultation lead

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

    [202037] Quarterly reporting concession for Single Touch Payroll

    Consultation purpose

    To obtain feedback on the future of the quarterly reporting concession for Single Touch Payroll (STP).

    Description

    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.

    Who we consulted

     

    Outcome of consultation

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

    Consultation lead

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

    [202035] Proposed design for aggregated turnover in income tax preparation

    Consultation purpose

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

    Description

    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.

    Who we consulted

    Members of:

     

    Outcome of consultation

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

    Consultation lead

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

    [202034] Proposed guidance for illicit alcohol arrangements

    Consultation purpose

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

    Description

    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.

    Who we consulted

     

    Outcome of consultation

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

    Consultation lead

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

    [202033] Income statement – User testing

    Consultation purpose

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

    Description

    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.

    Who we consulted

    • Individuals
    • Tax agents

     

    Outcome of consultation

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

    Consultation lead

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

    [202032] Superannuation guarantee letter to employers – User testing

    Consultation purpose

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

    Description

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

    Who we consulted

    Small business representatives

    Outcome of consultation

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

    Consultation lead

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

    [202031] Single Touch Payroll and JobMaker Hiring Credit

    Consultation purpose

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

    Description

    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.

     

    Who we consulted

    Digital service provider industry representatives

    Outcome of consultation

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

    Consultation lead

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

    [202030] National Tax Clinic open competitive grant program

    Consultation purpose

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

    Description

    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.

    Who we consulted

    • 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

     

    Outcome of consultation

    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.

    Consultation lead

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

    [202029] Allocation of profits within professional firms – Compliance approach proposed Draft Practical Compliance Guideline

    Consultation purpose

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

    Description

    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.

    Who we consulted

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

    Outcome of consultation

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

    Consultation lead

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

    [202028] User experience – deceased estates tax affairs

    Consultation purpose

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

    Description

    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.

    Who we consulted

     

    Outcome of consultation

    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.

    Consultation lead

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

    [202027] Payment Thinking – schedule payment concept

    Consultation purpose

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

    Description

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

    Who we consulted

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

    Outcome of consultation

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

    Consultation lead

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

    [202026] COVID-19 commercial leasing income tax and GST obligations for landlords and tenants

    Consultation purpose

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

    Description

    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.

     

    Who we consulted

     

    Outcome of consultation

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

    Consultation lead

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

    [202024] Expenses associated with holding vacant land proposed Draft Law Companion Ruling

    Consultation purpose

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

    Description

    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.

    Who we consulted

    • Professional tax associations
    • Tax practitioner representatives

     

    Outcome of consultation

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

    Consultation lead

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

    [202023] Fuel Tax Credits – Basic Heavy Vehicle Apportionment Method proposed Practical Compliance Guideline

    Consultation purpose

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

    Description

    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.

    Who we consulted

    Fuel Schemes Stakeholder Group

    Outcome of consultation

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

    Consultation lead

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

    [202022] User experience – ATO schools and culturally and linguistically diverse education program

    Consultation purpose

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

    Description

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

    Who we consulted

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

     

    Outcome of consultation

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

    Consultation lead

    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

    [202021] Online Super Guarantee Employee Notification Form and Tracker – User Testing

    Consultation purpose

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

    Description

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

    Who we consulted

    • Individuals
    • Tax agents

     

    Outcome of consultation

    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.

    Consultation lead

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

    [202020] Excise Guidelines for the Alcohol Industry – Excise Refund Scheme

    Consultation purpose

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

    Description

    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 Advice under development – [4009] Excise Refund Scheme for alcohol manufacturers.

    Who we consulted

     

    Outcome of consultation

    Feedback received is being considered for incorporation into the guidelines.

    Consultation lead

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

    [202018] User experience – initial interaction with ATO

    Consultation purpose

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

    Description

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

    Who we consulted

    Individuals across various demographics

    Outcome of consultation

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

    Consultation lead

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

    [202017] Intangibles arrangements proposed Draft Practical Compliance Guideline

    Consultation purpose

    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.

    Description

    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.

    Who we consulted

    Tax professionals

    Outcome of consultation

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

    Consultation lead

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

    [202016] ATO web guidance on Significant Global Entities

    Consultation purpose

    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).

    Description

    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.

    Who we consulted

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

     

    Outcome of consultation

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

    Consultation lead

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

    [202014] COVID-19 Division 7A administrative approach

    Consultation purpose

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

    Description

    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.

    Who we consulted

     

    Outcome of consultation

    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.

    Consultation lead

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

    [202013] Occupation and industry specific advice and guidance

    Consultation purpose

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

    Description

    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.

    Who we consulted

     

    Outcome of consultation

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

    Consultation lead

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

    [202012] Excise and excise equivalent goods web content

    Consultation purpose

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

    Description

    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.

    Who we consulted

    Businesses in the Alcohol manufacturing industry

    Outcome of consultation

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

    Consultation lead

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

    [202011] JobKeeper – Commissioner's Legislative Instrument

    Consultation purpose

    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.

    Description

    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.

    Who we consulted

    • Representatives of professional and industry associations
    • Business representatives

     

    Outcome of consultation

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

    Consultation lead

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

    [202009] Super contributions caps – impact of compensation payments from financial service providers

    Consultation purpose

    To seek feedback on the proposed content of the draft fact sheet.

    Description

    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.

    Who we consulted

    • Superannuation industry bodies
    • Superannuation regulators

     

    Outcome of consultation

    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.

    Consultation lead

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

    [202007] Income tax exempt sporting clubs

    Consultation purpose

    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.

    Description

    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.

    Who we consulted

     

    Outcome of consultation

    Feedback contributed to the development of a new draft ruling that will be published for public consultation.

    Consultation lead

    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

    [202006] Exploration and co-design of use of prefill in Individual tax returns

    Consultation purpose

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

    Description

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

    Who we consulted

    • Individual self preparers
    • Tax professionals

     

    Outcome of consultation

    Consultation has informed what desirable future prefill might look like.

    Consultation lead

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

    [202005] User testing – Taxable payment annual report non-lodgement advice form

    Consultation purpose

    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.

     

    Description

    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.

    Who we consulted

    • Small businesses
    • Tax professionals

     

    Outcome of consultation

    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.

    Consultation lead

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

    [202004] User testing – GST BAS Toolkit

    Consultation purpose

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

    Description

    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.

    Who we consulted

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

     

    Outcome of consultation

    Feedback will be used to enhance the GST BAS toolkit.

    Consultation lead

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

    [202003] MEC Groups avoiding capital gains tax through asset transfers prior to disposal

    Consultation purpose

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

    Description

    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.

    Who we consulted

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

    Outcome of consultation

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

    Consultation lead

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

    [202002] Structured arrangements and luxury car tax

    Consultation purpose

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

    Description

    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.

    Who we consulted

    Stakeholders who have relevant experience in the motor vehicle sales industry

    Outcome of consultation

    Feedback received has been incorporated into guidance.

    Consultation lead

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

    [202001] Annual reporting obligations

    Consultation purpose

    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.

    Description

    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.

    Who we consulted

    Superannuation providers and their associations

    Outcome of consultation

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

    Consultation lead

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

      Last modified: 30 Jul 2021QC 61562