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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

    [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

    [202002] Structured arrangements and luxury car tax

    [202001] Annual reporting obligations

    [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

    [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: 18 May 2020QC 61562