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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

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

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

    [202033] Income statement – User Testing

    [202027] Payment Thinking – schedule payment concept

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

    [202018] User experience – initial interaction with ATO

    [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

    [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

    [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

    [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

    [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

    [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

    [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

    [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

    [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

    [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 Nov 2020QC 61562