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

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.

Legal practitioners

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.

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

To seek feedback on administrative issues relating to implementation of the proposed Sharing Economy Reporting Regime measure including:

• public advice and guidance
• reporting requirements (data and lodgment).

The Treasury Laws Amendment (2021 Measures No. 7) Bill 2021External Link will require electronic distribution platform (EDP) operators to provide information to the ATO on transactions relating to supplies made through the platform. This measure implements a recommendation of the report of the Black Economy Taskforce.

Under the proposed measure, EDP operators will be required to report transactions that occur on or after:

• 1 July 2022 if it relates to a supply of taxi services or short-term accommodation, and
• 1 July 2023 for all other reportable transactions.

• Entities operating electronic distribution platforms
• Tech Council of Australia
• Tax professional associations

Consultation was discontinued as the bill containing the measure did not pass before the 2022 federal election. Consultation will be reconsidered pending outcomes of the new government’s consideration of this outstanding measure.

Virginia LoPilato, Small Business
virginia.lopilato@ato.gov.au
Phone 02 6216 2759

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

The Inspector-General of Taxation (IGTO) 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.

• 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

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

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

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.

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.

Tax and BAS agents

Insights identified opportunities to improve our intermediaries’ engagement strategies.

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

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

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.

• Professional associations
• Tax practitioners
• Public trustees

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

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

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

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.

SMSF industry stakeholders

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

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

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

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.

Corporate Tax Association

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.

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

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

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.

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

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

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

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

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.

• Tax agents
• BAS agents

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.

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

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

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.

• Tax Practitioner Stewardship Group
• Fringe Benefits Tax Stakeholder Group

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

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

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

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

Digital service providers

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

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

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

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.

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

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

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

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.

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

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

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

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

To obtain feedback on the process for developing guidance products to support new tax laws.

The aim is to:

• measure the effectiveness of the various current products for supporting the implementation of new tax laws
• clarify the respective roles of guidance products for new tax law to promote a common understanding amongst Treasury, the ATO and tax community
• identify best practice in developing guidance products on new tax law.

• National Tax Liaison Group
• Professional associations

Feedback contributed to recommendations and agreed best practices for development of new law guidance that were put to and agreed by ATO and Treasury.

Ashley Crowther, Office of the Chief Tax Counsel
ashley.crowther@ato.gov.au
Phone 03 9285 1325

To co-design a streamlined process and associated messaging for the transfer of ATO held unclaimed superannuation money (USM) for New Zealand residents via a KiwiSaver scheme provider.

Currently New Zealand residents wishing to access their ATO held USM need to transfer the USM amounts to an Australian APRA fund before transferring it to a KiwiSaver fund in New Zealand.

Once legislation is in effect and system functionality is in place, the streamlined process will allow the ATO to directly transfer USM of New Zealand residents to a KiwiSaver scheme provider, improving the operation of the Trans-Tasman retirement savings portability arrangement between Australia and New Zealand.

• New Zealand Inland Revenue
• KiwiSaver scheme providers

Consultation provided valuable feedback which contributed to the design and build of the infrastructure to transfer ATO held USM for New Zealand residents via a KiwiSaver scheme provider.

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

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

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.

• Law Council of Australia
• National Tax Liaison Group
• Large Business Stewardship Group
• Big 4 accounting firms
• Large law firms
• Government agencies 

Feedback was considered for incorporation into the finalised LPP protocol which has been published as Compliance with formal notices - claiming legal professional privilege in response to formal notices. Refer to the compendium for our response to feedback received.

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

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

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.

• Members of the Fringe Benefits Tax Stakeholder Group
• Government employer representatives

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

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

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

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.

• Representatives of tax professional associations
• Impacted industry representatives

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

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

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

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.

• 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

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

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

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.

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.

• Members of                           
  • Private Groups Stewardship Group
  • Large Business Stewardship Group
  • Small Business Stewardship Group
  • Tax Practitioner Stewardship Group
   

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.

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

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.

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.

Tax agents

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

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

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

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.

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

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

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

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

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.

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

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

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

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.

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.

• Corporate Tax Association
• Big 4 advisory firms

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

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

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

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.

• Large Business Stewardship Group
• Private Groups Stewardship Group

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

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

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

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

• Individuals
• Tax practitioners

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

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

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

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.

• Tax Practitioner Stewardship Group
• Small Business Stewardship Group
• Australian Small Business & Family Enterprise Ombudsman (ASBFEO)

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

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

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.

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.

• Large Business Stewardship Group
• Tax professional associations
• Tax advisers
• Top 1,000 representatives

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

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

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

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).

• GST Stewardship Group
• Large Business Stewardship Group
• Not-for-profit Stewardship Group
• Private Groups Stewardship Group
• Tax Practitioner Stewardship Group
• BAS Agent Association Group
• Energy and Resources Working Group
• Government Entities Working Group

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

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

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).

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.

Including but not limited to:

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

Feedback received is being considered for incorporation into web guidance.

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

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

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.

• Small business representatives
• Tax agent representatives

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

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

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.

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.

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

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

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

• To understand impacts on universities and residential colleges as a result of the expiry of the existing Residential Colleges GST tool on 31 December 2021, specifically              
  • issues users may experience following the tool’s retirement
  • the type of support or guidance users may need to determine the GST status of their supplies
  • the best way of reaching and communicating these changes with current users.
   
• To co-develop future guidance solutions.

The Residential Colleges GST tool was designed to assist eligible universities and residential colleges determine the GST status of their supplies to students.

In 2020 an independent contractor reviewed the residential colleges GST tool to determine if the tool can provide the current market value of products so universities and residential colleges can work out their GST status according to subsection 38-250(1) of the GST Act.

The study concluded the existing tool is unable to meet client requirements into the future. As a result, it will be retired when it expires on 31 December 2021.

The ATO will provide an interim Residential Colleges GST tool and instructions for the 2022 calendar year while consultation continues to co-develop future guidance solutions.

• Residential colleges
• Universities
• Not-for-profit intermediaries and peak bodies
• Not-for-profit Stewardship Group
• Tax Practitioner Stewardship Group
• GST Stewardship Group
• Government Entities Working Group

Consultation provided valuable feedback and insights that contributed to the development of a new draft practical compliance guideline that will be published for public consultation.

See Advice under development – [4044] GST and residential colleges.

Jennifer Moltisanti, Assistant Commissioner, Private Wealth
jennifer.moltisanti@ato.gov.au
Phone 03 9285 1711

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.

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.

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

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

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

To seek feedback on proposed web guidance.

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

Guidance will assist where GST may have been charged.

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

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?

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

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

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.

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

Feedback received is being considered for incorporation into web guidance.

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

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.

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.

Members of the Tax Practitioner Stewardship Group

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.

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

To seek feedback on proposed guidelines.

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

• Tax Practitioner Stewardship Group
• Tax practitioners

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

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

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

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. 

• Tax Practitioner Stewardship Group
• Individuals Stewardship Group
• Law profession associations

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.

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

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

The ATO is developing its approach for worker classification.

• Government partners
• Business associations
• Business representatives

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

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

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.

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

Individuals:

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

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

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

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

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.

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

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.

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

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.

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

Members of the:

• Large Business Stewardship Group
• Private Groups Stewardship Group
• Small Business Stewardship Group
• Tax Practitioner Stewardship Group

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.

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

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

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. 

Community

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

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

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

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. 

• Relevant government departments – primarily Services AustraliaExternal Link
• IDCAREExternal Link
• Intermediaries who may have been victims via a bulk breach

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

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

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

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.

• 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

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

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

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

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.

• Individuals
• Sole traders

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

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