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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

    [202016] ATO web guidance on Significant Global Entities

    [202014] COVID-19 Division 7A administrative approach

    [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

    [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

    [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 Jul 2020QC 61562