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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

    [202152] Legal practitioners’ access to tax documents

    [202150] Digital notification of death

    [202148] ATO’s view of tax practitioner risk

    [202147] Review of Extension to dispose of deceased estates dwellings Practical Compliance Guideline

    [202146] SMSF transfer balance cap events-based reporting arrangements

    [202145] GST engagement for top 100 taxpayers

    [202144] User testing – Your Future, Your Super online services

    [202143] Tax Professionals Digital Services Roadmap

    [202142] Tax treatment of COVID-19 vaccination incentives and rewards

    [202141] 2021 Digital Services Gateway APIs

    [202140] Superannuation visibility for family law proceedings

    [202139] Trust administrative systems

    [202135] Legal professional privilege protocol

    [202134] Existing corporate records for FBT

    [202133] Updates to Draft PCG Allocation of professional firm profits – ATO compliance approach

    [202132] User research – Government correspondence for business

    [202131] Loss carry back ‘change in choice’ approved form

    [202130] Client contact details and actionable notifications

    [202129] Working with vulnerable clients

    [202128] Improving small business tax performance

    [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

    [202122] Tax risk management and governance for Top 1,000 taxpayers

    [202121] Automatic system offsetting for complex business structures

    [202120] Proposed Tax implications of Interbank Offered Rate reform guidance

    [202119] New payment plan – Arrears status

    [202118] New Investment Engagement Service

    [202116] 2021 Effective life review of assets

    [202115] Proposed web guidance for supply of a burial right in a public cemetery

    [202114] Market value for tax purposes web guidance

    [202113] Prefill notice for tax agents

    [202111] Transition to strengthening client verification

    [202110] Deceased estates information

    [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

    [202152] Legal practitioners’ access to tax documents

    Consultation purpose

    To understand legal practitioners’ experience in requesting copies of tax documents for their clients.

    Description

    Annually the ATO receives high volumes of requests for copies of tax documents from taxpayers and legal practitioners to support matters such as workers compensation and personal injury claims.

     

    The ATO is exploring opportunities to offer or expand existing options of automation for eligible legal practitioners to improve processes and efficiency.

    Who we consulted

    Legal practitioners

    Outcome of consultation

    Feedback provided valuable information on the use of automated tools and how we can increase participation in automated services. It highlighted gaps in awareness of tools. An information pack to promote awareness will be created and tested prior to distribution.

    Consultation lead

    Zoe Russell, Client Account Services
    zoe.russell@ato.gov.au
    Phone (07) 3213 3340

    [202150] Digital notification of death

    Consultation purpose

    To explore opportunities to progress a digital notification of death service.

    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 is exploring opportunities for a digital notification of death.

    Who we consulted

    • NSW Registry of Births, Deaths & Marriages
    • Digital Transformation Agency
    • QLD Department of Justice and Attorney-General
    • Tax agents
    • Services Australia
    • Department of Home Affairs
    • Funeral homes and Cemetery boards

     

    Outcome of consultation

    Feedback provided will assist us with the ATO approach to digital notification of death in our responses to IGOT recommendations 2 and 3.

    Consultation lead

    Luke Anderson, Client Account Services
    luke.anderson@ato.gov.au
    Phone (07) 3149 5527

    [202148] ATO’s view of tax practitioner risk

    Consultation purpose

    To seek insight and feedback on sharing ATO’s view of a tax practitioner’s risk, looking at:

    • what we communicate
    • how we communicate
    • how the information could be used
    • the possible impact on interactions with the ATO.

     

    Description

    Fostering a tax practitioner’s understanding of ATO’s view of their risk, aims to support their interactions with their clients and to help them manage their client’s tax and super affairs.

     

    This will contribute to the ATO delivering a more transparent, holistic and integrated approach to optimise ATO interactions with practitioners.

    Who we consulted

    Tax and BAS agents

    Outcome of consultation

    Insights identified opportunities to improve our intermediaries’ engagement strategies.

    Consultation lead

    Heenal Chandra, Enterprise Strategy and Design
    heenal.chandra@ato.gov.au
    Phone (07) 3213 5180

    [202147] Review of Extension to dispose of deceased estates dwellings Practical Compliance Guideline

    Consultation purpose

    To seek feedback on the practical application of the Practical Compliance Guideline (PCG).

    Description

    The ATO is reviewing PCG 2019/5 The Commissioner’s discretion to extend the two year period to dispose of dwellings acquired from a deceased estate.

     

    The review will take into consideration changes that may be required to support implementation of recommendations from the Inspector-General of Taxation and Taxation Ombudsman’s Death and Taxes: An investigation into ATO systems and process for dealing with deceased estatesExternal Link report that was published on 7 July 2020.

    Who we consulted

    • Professional associations
    • Tax practitioners
    • Public trustees

     

    Outcome of consultation

    Feedback received is being considered for incorporation into the updated PCG.

    Consultation lead

    Danijela Jablanovic, Individuals and Intermediaries
    danijela.jablanovic@ato.gov.au
    Phone (07) 3213 5864

    [202146] SMSF transfer balance cap events-based reporting arrangements

    Consultation purpose

    To seek feedback on moving to a single transfer balance cap events-based reporting framework for all self-managed superannuation funds (SMSFs).

    Description

    The ATO uses transfer balance cap events-based reporting to determine an individual’s personal transfer balance cap, and apply the appropriate consequences where they have exceeded their cap.

     

    There are currently two different timeframes for transfer balance cap events-based reporting, depending on whether an SMSF member is under or over the $1 million total super balance threshold. The ATO is looking to streamline transfer balance cap events-based reporting arrangements so that the same reporting timeframe applies to all SMSFs. This will provide more timely reporting and deliver better outcomes for individuals who will have up to date and accurate transfer balance account information.

    Who we consulted

    SMSF industry stakeholders

    Outcome of consultation

    Consultation provided valuable feedback which will be considered in our future framework for transfer balance cap events-based reporting for SMSFs.

    Consultation lead

    Dalila Vellotti, Superannuation and Employer Obligations
    dalila.vellotti@ato.gov.au
    Phone (02) 6216 6495

    [202145] GST engagement for top 100 taxpayers

    Consultation purpose

    To seek feedback on the proposed GST engagement approach for top 100 taxpayers.

    Description

    The ATO has developed a future engagement approach for GST for the top 100 taxpayers after they have completed their initial GST assurance review.

     

    The proposal is that top 100 taxpayers will have a periodic assurance review at least every four years. The program will provide a tailored assurance approach depending on the overall assurance level attained and seeks to leverage, as far as possible, from previous assurance activities.

    Who we consulted

    Corporate Tax Association

    Outcome of consultation

    Feedback received was considered and incorporated into the future engagement approach for GST for the top 100 taxpayers after they have completed their initial GST assurance review.

    Consultation lead

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

    [202144] User testing – Your Future, Your Super online services

    Consultation purpose

    To test system updates to ATO Online services for business and ATO Online services for agents.

    Description

    From 1 November 2021, where new employees do not choose a super fund, most employers will have to check with the ATO to determine if their employee has an existing super account, known as a 'stapled super fund', to pay the employee's super guarantee into.

     

    Updates have been made to the ATO Online services for business and ATO Online services for agents functionality to support these changes.

    Who we consulted

    • Business and employers who are registered for Online services for business
    • Intermediaries

     

    Outcome of consultation

    Feedback provided assisted in verifying that system changes were deployed successfully.

    Consultation lead

    Wang Vang, Superannuation and Employer Obligations
    wang.vang@ato.gov.au
    Phone (07) 3149 5532

    [202143] Tax Professionals Digital Services Roadmap

    Consultation purpose

    To seek insights and gauge interest in a digital services roadmap.

    Description

    The ATO is exploring the development of a Tax Professional Digital Services Roadmap which will provide a forward schedule of all digital services that are planned for development.

     

    Insights sought include:

    • appetite for the resource and value it will provide
    • naming
    • elements to include
    • how the roadmap would be used.

     

    Who we consulted

    • Tax agents
    • BAS agents

     

    Outcome of consultation

    Feedback confirmed the value that a Tax Professional Digital Services Roadmap will provide tax professionals, particularly improving transparency and the ability to plan ahead for digital changes and identify opportunities. Insights will inform the future co-design of the roadmap.

    Consultation lead

    Mallory Wuthrich, Individuals and Intermediaries
    mallory.wuthrich@ato.gov.au
    Phone (07) 3149 5469

    [202142] Tax treatment of COVID-19 vaccination incentives and rewards

    Consultation purpose

    To obtain feedback on the Draft Fact Sheet for employers and employees – tax treatment of COVID-19 vaccination incentives and rewards prior to publication.

    Description

    The Fact Sheet will provide a summary of the income tax, pay as you go withholding, superannuation guarantee, and fringe benefits tax consequences of COVID-19 vaccination incentives and rewards that employers may be providing to their employees.

    Who we consulted

     

    Outcome of consultation

    Feedback received is being incorporated into the Fact Sheet prior to publication.

    Consultation lead

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

    [202141] 2021 Digital Services Gateway APIs

    Consultation purpose

    To co-design Digital Services Gateway (DSG) features and Application Programming Interfaces (APIs).

    Description

    The DSG was implemented in 2021 to enable lightweight APIs to support digital service providers deliver tax and superannuation services.

    Who we consulted

    Digital service providers

    Outcome of consultation

    Digital service providers shared valuable insights which contributed to the development of DSG APIs.

    Consultation lead

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

    [202140] Superannuation visibility for family law proceedings

    Consultation purpose

    To co-design the system and process for sharing superannuation information with the family law courts.

    Description

    The Government has committed to improving the visibility of superannuation assets in family law proceedings.

     

    The Taxation Administration Act 1953 and the Family Law Act 1975 have been amended to facilitate the identification of superannuation assets by parties to family law proceedings, leveraging information held by the ATO. The legislation authorises the ATO to disclose this superannuation information to court registry staff for the purpose of relevant family law proceedings.

    Who we consulted

    • Federal Circuit and Family Court of Australia
    • Family Court of Western Australia

     

    Outcome of consultation

    Stakeholders contributed to the co-design of the secure electronic information sharing system.

    Consultation lead

    Sue Layoun, Superannuation and Employer Obligations
    sue.layoun@ato.gov.au
    Phone (02) 9354 3877

    [202139] Trust administrative systems

    Consultation purpose

    To obtain feedback on:

    • irritants and issues with the lodgment of trust income tax returns and the income tax return of beneficiaries
    • proposed changes to trust lodgment.

     

    Description

    The ATO is looking to automate processing and simplify reporting obligations for trusts and beneficiaries. .

    Who we consulted

    Tax agents and self preparers who lodge trust income tax returns and income tax returns with trust income.

    Outcome of consultation

    Feedback provided learnings that will be used to plan and guide the development of future ATO products and services for agents, trustees, and beneficiaries.

    Consultation lead

    Titian De Colle, Enterprise Strategy and Design
    titian.decolle@ato.gov.au
    Phone (03) 9285 1703

    [202135] Legal professional privilege protocol

    Consultation purpose

    To seek feedback on the proposed Legal professional privilege (LPP) protocol.

    Description

    The ATO has developed a proposed LPP protocol to assist taxpayers and advisers by setting out the ATO view of best practice for assessing engagements and making LPP claims in response to formal information gathering notices.

     

    The protocol is voluntary to follow and is mainly relevant to large businesses that have received formal information gathering notices, typically as part of a dispute or audit activity.

    Who we consulted

     

    Outcome of consultation

    Feedback was considered for incorporation into the finalised LPP protocol which is expected to be published by 30 June 2022 or shortly thereafter.

    Consultation lead

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

    [202134] Existing corporate records for FBT

    Consultation purpose

    To understand the existing corporate records for fringe benefit tax (FBT) that employers hold.

    Description

    The ATO is seeking to understand the types of existing corporate records and the information contained for fringe benefit tax that employers hold, to prepare for the proposed legislative change that Treasury is working through as part of the Fringe Benefits Tax — reducing the compliance burden of record keeping measure, announced in the 2020–21 Budget.

     

    Currently, FBT legislation prescribes extensive record keeping requirements in the form of declarations and travel diaries. With legislative change, the Government will provide the Commissioner of Taxation with the power to allow employers to rely on existing corporate records, where adequate, rather than employee declarations and other prescribed records, to finalise their FBT returns.

    Who we consulted

     

    Outcome of consultation

    Information provided will be used to develop guidance to support the legislative changes once they have been passed.

    Consultation lead

    Philip Borrell, Superannuation and Employer Obligations
    philip.borrell@ato.gov.au
    Phone (02) 6058 7881

    [202133] Updates to Draft PCG Allocation of professional firm profits – ATO compliance approach

    Consultation purpose

    To test the practical application of the updates to the Draft PCG.

    Description

    We received several submissions during the extended public consultation on the Draft Practical Compliance Guideline PCG 2021/D2 Allocation of professional firm profits – ATO compliance approach, which ended on 16 April 2021. We considered the feedback and made a number of updates to the Draft PCG.

     

    During August, we consulted with representatives from the professional associations to test the practical application of the updates and discuss the most effective way to educate and communicate the application of the final PCG to the relevant professions. We agreed to further consultation in September.

    Who we consulted

    • Representatives of tax professional associations
    • Impacted industry representatives

     

    Outcome of consultation

    Consultation provided valuable feedback which will be considered to ensure the final PCG is clear and practically administrable.

    Consultation lead

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

    [202132] User research – Government correspondence for business

    Consultation purpose

    To understand the user experience of businesses and intermediaries in receiving correspondence from the government and how they manage this.

    Description

    The Australian Taxation Office is planning to create a single digital mailbox for registered companies to receive all government correspondence as part of the $480 million business registers overhaul.

     

    The ATO is reaching out to businesses and their intermediaries to learn more about the processes and systems they use when receiving correspondence and interacting with Government agencies.

    Who we consulted

    • Intermediaries including but not limited to                
      • Tax agents
      • BAS agents
      • Financial advisers
      • Financial planners
      • ASIC agents
    • Public officers and directors of companies
    • Employees who deal with government correspondence

     

    Outcome of consultation

    Feedback received will be considered in the future development of any ‘Government correspondence for business’ services or products.

    Consultation lead

    Joshua Horin, Enterprise Solutions and Technology
    joshua.horin@ato.gov.au
    Phone (07) 3213 5300

    [202131] Loss carry back ‘change in choice’ approved form

    Consultation purpose

    To obtain feedback on potential concerns/risks or client experience impacts on current design options for a loss carry back ‘change in choice’ approved form.

    Description

    Treasury Laws Amendment (2021 Measures No. 5) contains the proposed miscellaneous tax amendment for the loss carry back change in choice. The Loss carry back ‘change in choice’ approved form is being proposed to inform a change in choice.

    Who we consulted

     

    Outcome of consultation

    Feedback received will be considered in the design options for a loss carry back ‘change in choice’ approved form, subject to the proposed legislative amendment being enacted.

    Consultation lead

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

    [202130] Client contact details and actionable notifications

    Consultation purpose

    To test concepts that are designed to maintain the integrity of client information collected and stored on the ATO’s Client Register and understand any agent or client impacts that will inform future co-design activities with impacted audiences.

    Description

    The Enterprise Client Register is the key source of client information used in every client interaction across the ATO. The register faces several problems that impact the staff and client experience, and restricts our ability to provide more efficient and effective digital services to our clients. We are considering changes to improve the way the ATO uses the register in our day-to-day operations and our interactions with clients and tax practitioners.

    Who we consulted

    Tax agents

    Outcome of consultation

    Consultation has informed opportunities and recommendations to consider for improvements to the ATO’s Client Register.

    Consultation lead

    Gavin Siebert, Client Account Services
    gavin.siebert@ato.gov.au
    Phone (02) 6216 4005

    [202129] Working with vulnerable clients

    Consultation purpose

    To understand approaches to working with vulnerable clients to identify opportunities to improve the client experience.

    Description

    Work is underway to explore the definition of and approach to vulnerability. Recent events such as the 2019–20 bushfires and the COVID-19 pandemic have drawn focus to the ATO’s need for an empathetic approach to clients experiencing vulnerability.

    Who we consulted

    • Organisations that support or interact with vulnerable clients
    • Government agencies
    • Legal entities and representatives

     

    Outcome of consultation

    Insights and findings from feedback will inform updates to ATO’s approach to working with vulnerable clients.

    Consultation lead

    Rachel Macri, Enterprise Strategy and Design
    rachel.macri@ato.gov.au
    Phone (08) 8208 1993

    [202128] Improving small business tax performance

    Consultation purpose

    To identify potential solutions to support small business to meet their tax and super obligations.

    Description

    Improve small business tax performance is one of the strategic initiatives in the ATO Corporate plan. It recognises the value and impact that small businesses bring to the tax and super system and relies on the foundations laid through our tax gap program in understanding tax performance and behaviour. Digital services and data are the focus of the initiative because of the way they can make significant improvements to simplify the client experience and help businesses get it right.

     

    Our aim is to create an environment where:

    • small business owners are digitally enabled, understand and are proactively guided to fulfil their tax and super obligations
    • we enhance how we use data to proactively support small business clients, increase on-time payments, prevent debt and missing lodgments
    • most assurance falls out of systems integrated with existing business processes with in-built risk frameworks, enabling greater 'real-time' visibility
    • we support small businesses to thrive, playing a balanced role with our partners in the system to assure small business tax performance.

     

    Who we consulted

    • Small businesses
    • Partners in the system including, but not limited to                
      • Financial institutions
      • Digital service providers
      • Tax and BAS agents

     

    Outcome of consultation

    Insights and ideas gathered through the workshops are being considered and will contribute to the solutions proposed to improve small business tax performance.

    Consultation lead

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

    [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.

    Consultation lead

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

    [202122] Tax risk management and governance for Top 1,000 taxpayers

    Consultation purpose

    To support development of:

    • additional public guidance for greater certainty on the ATO’s assessment and rating of tax risk management and governance
    • a more nuanced approach to assessing tax risk management and governance reflecting the diversity of the Top 1,000 population.

     

    Description

    Under Combined Assurance Reviews, the ATO assesses and provides a stage rating for the tax risk management and governance justified trust pillar.

     

    The ATO intends to publish guidance on the approach adopted in assessing the stage rating for Top 1,000 taxpayers which supplements the Tax risk management and governance review guide.

     

    The guidance is being developed to reflect the diversity in the size, complexity and tax profile of the Top 1,000 population.

    Who we consulted

     

    Outcome of consultation

    Feedback received is being considered for incorporation into guidance on tax risk management and governance for Top 1,000 taxpayers.

    Consultation lead

    Judy Morris, Assistant Commissioner, Public Groups and International
    judy.morris@ato.gov.au
    Phone (02) 9374 2702

    [202121] Automatic system offsetting for complex business structures

    Consultation purpose

    To understand any potential impacts on affected clients to inform a communication plan.

    Description

    In early 2020, as part of an upgrade to ATO systems, we expanded our automatic activity statement offsetting capability to include more complex business structures, where it was previously a manual process. This change enabled us to automatically offset a credit or refund to pay off an outstanding debt either within the same account or on another account.

     

    The ATO has communicated the change regarding automation for:

    • Branched entities (for PAYG Withholding or GST), including Government entities
    • GST joint ventures
    • GST groups (timing of these changes may be different to branched entities and GST joint ventures).

     

    Who we consulted

     

    Outcome of consultation

    The information obtained has been used to inform a communications plan to notify impacted clients of the changes.

    Consultation lead

    Les De Wind, Assistant Commissioner, Debt and Lodgment
    les.dewind@ato.gov.au
    Phone (08) 9268 5119

    [202120] Proposed Tax implications of Interbank Offered Rate reform guidance

    Consultation purpose

    To seek input and insight on proposed guidance on the common tax implications of changes to certain financial arrangements driven by the Interbank Offered Rate (IBOR) reform, including the London Interbank Offered Rate (LIBOR).

    Description

    The financial services industry is seeking guidance from the ATO on the tax implications arising from the cessation of the LIBOR at the end of 2021.

     

    In response to the cessation of LIBOR, businesses may be looking to modify their impacted IBOR based contracts. These modifications can result in differing tax consequences for taxpayers. While the cessation of LIBOR is of particular relevance to banks, the non-banking sector may also be affected, as LIBOR is used to determine the interest rate in a large number of loans, derivatives and other financial instruments.

     

    The ATO is developing high level guidance on the common tax consequences that should be considered where changes are made to certain financial arrangements driven by IBOR reform.

    Who we consulted

    Including but not limited to:

    • Financial institutions
    • Industry groups
    • Large corporates
    • Professional associations

     

    Outcome of consultation

    Feedback received is being considered for incorporation into web guidance.

    Consultation lead

    Philemon Daniel, Public Groups and International
    philemon.daniel@ato.gov.au
    Phone (02) 9374 2089

    [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

    [202116] 2021 Effective life review of assets

    Consultation purpose

    To determine the effective life of assets used in the following industries:

    • Salt manufacturing and refining (excluding harvesting)
    • Clothing manufacturing industry
    • Wooden furniture and upholstered furniture (including seat) manufacturing industry
    • Review of e-bicycles and e-scooters
    • Review of plastic safety screens.

     

    Description

    Under section 40-100 of the Income Tax Assessment Act 1997 the Commissioner may make determinations of the effective life of depreciating assets. The determinations will be used to update and expand the effective life schedule attached to Taxation Ruling TR 2020/3 Income tax: effective life of depreciating assets.

     

    The draft effective lives determinations will be referred to an independent review panel expected to be held in May 2022. The review panel checks the review process to confirm that the level of industry consultation was appropriate. If approved, the effective life determinations are expected to apply to assets purchased on or after 1 July 2022.

     

    See Effective life reviews in progress.

    Who we consulted

    • Professional associations
    • Industry associations
    • Businesses
    • Suppliers
    • Manufacturers and repairers of assets used in these industries 

     

    Outcome of consultation

    Feedback was considered. Recommendations have been referred to the Effective Life Review Panel for consideration, which is expected to meet in May 2022.

    Consultation lead

    Christina Parker (e-bicycles and e-scooters), Advice and Guidance, Public Groups and International
    christina.parker@ato.gov.au
    Phone (07) 3213 5012

     

    Zoe Purvis (Plastic safety screens), Advice and Guidance, Public Groups and International
    zoe.purvis@ato.gov.au
    Phone (07) 3121 7974

     

    John Di Francesco (Plastic safety screens), Capital Allowances Team, Advice and Guidance, Public Groups and International
    john.difrancesco@ato.gov.au
    Phone (07) 3213 6059

     

    Kim Dziedzic (Clothing manufacturing industry and e-bicycles and e-scooters), Capital Allowances Team, Advice and Guidance, Public Groups and International
    kim.dziedzic@ato.gov.au
    Phone (07) 3213 5764

     

    Andrey Chichkanov (Salt manufacturing and refining (excluding harvesting), Capital Allowances Team, Advice and Guidance, Public Groups and International
    andrey.chichkanov@ato.gov.au
    Phone (07) 3149 5368

     

    Susan Li (Wooden furniture and upholstered furniture (including seat) manufacturing industry), Capital Allowances Team, Advice and Guidance, Public Groups and International
    susan.li@ato.gov.au
    Phone (07) 3119 9891

    [202115] Proposed web guidance for supply of a burial right in a public cemetery

    Consultation purpose

    To seek feedback on proposed web guidance.

    Description

    The supply of a burial right in a public cemetery is GST free.

     

    Guidance will assist where GST may have been charged.

    Who we consulted

    Local authority in each state and territory which is responsible for the administration of public cemeteries

    Outcome of consultation

    Feedback indicated that web guidance would not be the most appropriate product. Feedback will be considered in finalising the Draft Goods and Services Tax Determination GSTD 2021/D2 Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST?

    Consultation lead

    Melissa Harrison, Small Business
    melissa.harrison@ato.gov.au
    Phone (08) 8218 9296

    [202114] Market value for tax purposes web guidance

    Consultation purpose

    To gain feedback from the valuation industry and tax professionals on proposed changes to web guidance.

    Description

    The Market value for tax purposes guide provides advice on what the ATO expects from a valuation and how to reduce the risk of providing one for tax purposes.

    Who we consulted

    • Valuation professionals
    • Industry groups – valuation, tax professionals, lawyers

     

    Outcome of consultation

    Feedback received is being considered for incorporation into web guidance.

    Consultation lead

    Keiron Galloway, Private Wealth
    keiron.galloway@ato.gov.au
    Phone (03) 6221 0448

    [202113] Prefill notice for tax agents

    Consultation purpose

    To explore tax agent views on value and appetite to include the status of ‘all expected client prefillable data readiness’ in Online services for agentsExternal Link.

    Description

    The ATO issues messages to self-preparers who have third party data, notifying them when all their expected prefillable data is ready for them to lodge their tax return.

     

    Including the status of all expected client prefillable data readiness’ in Online services for agentsExternal Link may assist tax agents in planning their interactions with clients.

    Who we consulted

    Members of the Tax Practitioner Stewardship Group

    Outcome of consultation

    Feedback indicated an appetite to include the status of ‘all expected client prefillable data readiness’ in Online services for agentsExternal Link, and will be considered in future upgrades.

    Consultation lead

    Craig Bown, Individuals and Intermediaries
    craig.bown@ato.gov.au
    Phone (08) 9268 5219

    [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

    [202110] Deceased estates information

    Consultation purpose

    To:

    • prioritise issues requiring advice and guidance
    • identify opportunities to effectively deliver our advice and guidance
    • redesign and user test web guidance
    • understand challenges and consequences of taxing a deceased estate

     

    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 is reviewing its existing advice and guidance on deceased estates related matters and will be engaging with stakeholders on proposed enhancements that seek to address Recommendations 1a, 1c, and 1d in the report. We are also exploring the challenges and consequences of taxing the deceased estate according to general taxation of trust principles for purposes of Recommendation 6 of the report. 

    Who we consulted

     

    Outcome of consultation

    Feedback provided valuable information which was incorporated into our refreshed web content and verified that changes enhanced the end user experience. Comments provided about priorities and challenges in deceased estates administration have informed the development of future ATO advice and guidance products and further investigation options into administrative and law reform solutions.

    Consultation lead

    Lloyd Williams, Individuals and Intermediaries
    lloyd.williams@ato.gov.au
    Phone (02) 6216 1030

    [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: 03 May 2022QC 64924