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  • 2021 Completed matters

    Below are the consultation matters registered in 2021 that have been completed.

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

    [202127] Guide to Independent Data Testing

    [202125] 2021 updates to Reportable tax position schedule instructions

    [202124] Additional income tax return information

    [202123] Revised remission principles for additional superannuation guarantee charge

    [202119] New payment plan – Arrears status

    [202118] New Investment Engagement Service

    [202111] Transition to strengthening client verification

    [202109] Worker classification

    [202108] ATO Online Superannuation contributions cap screens

    [202107] Research and Development Tax Incentive for Software activities

    [202106] Potential concerns/risks for loss carry back and temporary full expensing measures

    [202105] 'Contact us' user experience

    [202103] Identity theft and fraud experience

    [202102] Loss carry back choice

    [202101] User testing – ATO app

    [202127] Guide to Independent Data Testing

    Consultation purpose

    To seek feedback on proposed content and practical usability of the Guide to Independent Data Testing by Third Party Advisors for Top 100 and Top 1,000 taxpayers undertaking a GST assurance review.

    Description

    The ATO has drafted guidance for taxpayers that are considering engaging the services of a third-party advisor to undertake independent data testing for a notified ATO Top 100 or Top 1,000 GST assurance review.

    The guide will provide:

    • practical guidance on the ATO’s expectations and the conditions that must be met for a taxpayer’s third-party advisor to undertake the independent data testing that can be relied upon by the ATO in a GST assurance review
    • the framework for a uniform, consistent and transparent approach to independent data testing conducted by a third-party advisor.

     

    Who we consulted

    • Corporate Tax Association
    • Big 4 advisory firms

     

    Outcome of consultation

    Feedback received was considered and incorporated into the Guide to Independent Data Testing by Third Party Advisors which will be published soon.

    Consultation lead

    Faith Harako, Public Groups and International
    faith.harako@ato.gov.au
    Phone (08) 9268 6336

    [202125] 2021 updates to Reportable tax position schedule instructions

    Consultation purpose

    To seek feedback on proposed 2021 updates to Reportable tax position (RTP) schedule instructions.

    Description

    Reportable tax position schedule instructions assist companies with the completion of a Reportable tax position (RTP) schedule as part of a tax return.

     

    The ATO has undertaken a review of the RTP schedule instructions and has drafted proposed 2021 updates.

    Who we consulted

     

    Outcome of consultation

    Feedback was considered for incorporation into 2021 updates to RTP schedule instructions.

    Consultation lead

    Chelsea Stubbs, Private Groups and International
    chelsea.stubbs@ato.gov.au
    Phone (02) 9374 2797

    [202124] Additional income tax return information

    Consultation purpose

    To understand if presentation of information to individuals and tax agents helps to improve the tax return lodgment experience and voluntary compliance.

    Description

    The ATO is exploring opportunities to present additional information that will support taxpayers in completing tax returns correctly, simply and easily. 

    Who we consulted

    • Individuals
    • Tax practitioners

     

    Outcome of consultation

    The feedback provided will help inform improvements to the user experience and voluntary compliance for lodging tax returns.

    Consultation lead

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

    [202123] Revised remission principles for additional superannuation guarantee charge

    Consultation purpose

    To seek feedback on the Commissioner's revised principles for remitting additional superannuation guarantee charges (Part 7 penalties).

    Description

    We are revising the principles for remission of Part 7 penalties which are included in Law Administration Practice Statement PS LA 2020/4 Remission of additional superannuation guarantee charge.

     

    The revised principles focus on ensuring penalties are differentiated to consider the full range of compliance behaviours, including both lodgment of super guarantee (SG) statements and payment of SG obligations.

    Who we consulted

     

    Outcome of consultation

    Feedback received is being considered. A new Law Administration Practice Statement is being developed and will be published as a draft for public consultation.

     

    See Advice under development – [4025] Super guarantee – Part 7 penalties.

    Consultation lead

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

    [202119] New payment plan – Arrears status

    Consultation purpose

    To test the tone and clarity of meaning for the new payment plan arrears status and associated communications.

    Description

    The ATO is user testing a new payment plan status titled Arrears and associated communications. When a client is not meeting the terms and conditions of their payment plan or plans, which includes adhering to all future payment obligations, the client’s payment plan or plans may default. If there is no default, the new arrears status and associated communications will help clients get back on track and meet their payment plan terms and conditions.

    Who we consulted

    • Small business representatives
    • Tax agent representatives

     

    Outcome of consultation

    The valuable feedback provided will be used to inform future improvements to the new Arrears communications.

    Consultation lead

    Hayden Jones, Debt and Lodgment
    hayden.jones@ato.gov.au
    Phone (03) 9275 5266

    [202118] New Investment Engagement Service

    Consultation purpose

    To seek feedback on the proposed parameters of the New Investment Engagement Service (NIES) to test if the service offering will address perceived lack of investor confidence.

    Description

    The Government is introducing a Global Talent AttractionExternal Link package of targeted taxation measures, regulatory relief and economic reform to encourage and facilitate high‑yield international businesses and exceptional talent to relocate to Australia.

     

    Providing greater certainty to foreign investors by providing them with an ATO engagement service that will provide guidance to new investors about the tax implications of their proposed transactions or relocation to Australia is part of the suite of measures to achieve this.

     

    The NIES will provide new investors the opportunity to engage with ATO specialists to obtain timely insights and guidance. The objective is to further support business by providing new investors with tailored guidance on specific tax issues within a short timeframe.

    Who we consulted

    • Professional firms who work with Foreign Investment Review Board applications
    • Corporate Tax Association

     

    Outcome of consultation

    Feedback received was considered and incorporated into the design of the NIES.

    Consultation lead

    Christopher Ferguson, Assistant Commissioner, Public Groups and International
    christopher.ferguson@ato.gov.au
    Phone (03) 9285 1613

    [202111] Transition to strengthening client verification

    Consultation purpose

    To seek feedback on proposed guidelines.

    Description

    The ATO is looking at better practices and solutions for client verification to mitigate tax fraud through identity crime.

     

    Future technology solutions and processes are being investigated by the ATO to help agents assure they are dealing with the right person and contribute to a more controlled and secure environment to manage identity fraud risks.

     

    In the interim, guidelines for tax practitioners to enhance client verification will be published on ato.gov.au

    Who we consulted

     

    Outcome of consultation

    The feedback provided will inform updates to the Strengthening Client Verification guidelines.

    Consultation lead

    Ken Kua, Individuals and Intermediaries
    ken.kua@ato.gov.au
    Phone (02) 6216 1102

    [202109] Worker classification

    Consultation purpose

    To seek input and insights to guide development of future guidance material for worker classification.

    Description

    The ATO is developing its approach for worker classification.

    Who we consulted

    • Government partners
    • Business associations
    • Business representatives

     

    Outcome of consultation

    The valuable feedback provided will assist the ATO's development of new worker classification guidance materials.

    Consultation lead

    Rebecca Knill, Superannuation and Employer Obligations
    rebecca.knill@ato.gov.au
    Phone (08) 8218 9465

    [202108] ATO Online superannuation contributions cap screens

    Consultation purpose

    To test the proposed ATO Online superannuation contributions cap screens with users to make sure they are understandable, usable and that users can meet their tax obligations.

    Description

    The ATO is reviewing the online screens that taxpayers use when they have or will exceed the superannuation contribution gaps, to improve their experience.

    Who we consulted

    Individuals:

    • with APRA fund accounts
    • with a defined benefit scheme, or
    • who have exceeded a superannuation contribution cap.

     

    Outcome of consultation

    The feedback provided will be used to inform improvements to the user experience of ATO Online super contributions processes.

    Consultation lead

    Emily Wiles, ATO Corporate
    emily.wiles@ato.gov.au
    Phone (07) 3213 5936

    [202107] Research and Development Tax Incentive for Software activities

    Consultation purpose

    To improve understanding between government agencies and the software industry on application of the Research and Development (R&D) Tax Incentive.

    Description

    The research and development tax incentive provides a tax offset for eligible R&D activities.

     

    ATO, along with our joint administrator AusIndustry, will be participating in a collaborative workshop with industry on eligible software activities under the Research and Development Tax Incentive.

    Who we consulted

    • Atlassian
    • StartupAus
    • ReadyTech
    • Withyouwithme
    • Brighte
    • Airtasker
    • Sonder
    • Deputy
    • Canva
    • HealthEngine
    • AgriDigital
    • Culture Amp

     

    Outcome of consultation

    The workshop provided the ATO and AusIndustry with insights into how the industry operates, and provided the industry with an understanding of how the ATO and AusIndustry manage the R&D tax incentive program.

    Consultation lead

    Jade Hawkins, Private Wealth
    jade.hawkins@ato.gov.au
    Phone (02) 9374 2542

    [202106] Potential concerns/risks for loss carry back and temporary full expensing measures

    Consultation purpose

    To seek stakeholder input to identify potential concerns and risk the ATO needs to consider for the loss carry back and temporary full expensing measures.

    Description

    The ATO is considering developing guidance on 'what attracts our attention' for loss carry back and temporary full expensing measures.

    Who we consulted

    Members of the:

     

    Outcome of consultation

    Feedback received is being considered prior to the publication of web guidance on concerns/risks in relation to clients making a claim for loss carry back or temporary full expensing measures.

    Consultation lead

    Amy James-Velagic, Private Wealth
    amy.james-velagic@ato.gov.au
    Phone (08) 9268 5916

    [202105] 'Contact us' user experience

    Consultation purpose

    To gain feedback on the user experience in contacting an organisation for support.

    Description

    The ATO is reviewing the information available for taxpayers on ato.gov.au to contact the ATO, to improve the taxpayer’s experience that guides clients to relevant self-service pathways to meet their support needs. 

    Who we consulted

    Community

    Outcome of consultation

    Feedback has informed changes to the main ‘Contact us’ page on ato.gov.au

    Consultation lead

    Dominic McGlinn, ATO Corporate
    dominic.mcGlinn@ato.gov.au
    Phone (07) 3119 9607

    [202103] Identity theft and fraud experience

    Consultation purpose

    To understand the experience of those who are victims of identity theft and fraud.

    Description

    Identity crime is a critical threat to the Australian community. This crime type generates significant profits for offenders and causes considerable financial losses to the Australian Government, private industry and individuals.

     

    Identity crime is increasing exponentially.

     

    The ATO is working to understand the experience of stakeholders impacted by identity theft and fraud. 

    Who we consulted

     

    Outcome of consultation

    The insights received will inform the ATO’s approach to inform improvements to our client’s and partners Identity theft and fraud experience.

    Consultation lead

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

    [202102] Loss carry back choice

    Consultation purpose

    To consult on the application of the loss carry back choice, including the correct interpretation of the law and any subsequent implications.

    Description

    On 6 October 2020 as part of the 2020–21 Budget, the government announced that it will target support to businesses and encourage new investment through a loss carry back regime. Eligible corporate entities with a prior corporate income tax liability in a relevant year that have subsequently made taxable losses can claim a refundable tax offset up to the amount of their previous income tax liabilities or closing franking account balance (in the claim year).

     

    The ATO is developing guidance on whether a taxpayer can revoke, replace, amend or make additional choices after making an initial loss carry back choice.

    Who we consulted

    • Members of professional associations including  
      • CPA Australia
      • The Law Council of Australia
      • Chartered Accountants Australia and New Zealand
      • The Tax Institute
    • Representatives of accounting firms and client groups

     

    Outcome of consultation

    Feedback received is being considered prior to the finalisation of the draft taxation determination on the application of the loss carry back choice.

    Consultation lead

    Amy James-Velagic, Private Wealth
    amy.james-velagic@ato.gov.au
    Phone (08) 9268 5916

    [202101] User testing – ATO app

    Consultation purpose

    To test the design and new functionality in the ATO app, prior to implementation.

    Description

    The ATO app is being updated to allow users to securely access a personalised experience that enhances and simplifies their relationship with the ATO.

     

    These improvements will focus on:

    • device biometric authentication (leverages myGov)
    • access to personalised information
    • contemporary look and feel.

     

    Who we consulted

    • Individuals
    • Sole traders

     

    Outcome of consultation

    User feedback has provided opportunities to further enhance the user experience in upcoming ATO app updates.

    Consultation lead

    Scott Hanham, Enterprise Solutions and Technology
    scott.hanham@ato.gov.au
    Phone (07) 3213 8810

      Last modified: 30 Jul 2021QC 64924