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  • 2022 Completed matters

    Below are the consultation matters registered in 2022 that have been completed.

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

    [202214] Enterprise Client Register

    [202212] Automatic Exchange of Information guide and toolkit for Reporting Financial Institutions

    [202214] Enterprise Client Register

    Consultation purpose

    To seek insights into agents’ experience and understanding of their role in the integrity of the Enterprise Client Register.

    Description

    The Enterprise Client Register is the key source of client information used in every client interaction across the ATO.

     

    The ATO will:

    • explore differing agent business models and any impact on updating client contact details
    • seek to understand the intermediary experience with client contact details
    • identify opportunities to improve the user experience.

     

    Who we consulted

    • Tax agents
    • BAS agents

     

    Outcome of consultation

    Consultation provided valuable insight into the Enterprise Client Register user experience and identified opportunities for improvement.

    Consultation lead

    Tina Markov, Client Account Services
    tina.markov@ato.gov.au
    Phone 08 8208 1428

    [202212] Automatic Exchange of Information guide and toolkit for Reporting Financial Institutions

    Consultation purpose

    To seek input and insights on a proposed Automatic Exchange of Information (AEOI) self-review guide and toolkit for Reporting Financial Institutions.

    Description

    The guide will assist and support Reporting Financial Institutions to self-review their internal control framework to ensure they meet AEOI compliance obligations, which cover Common Reporting Standard and Foreign Account Tax Compliance Act obligations.

     

    It will include practical guidance for self-review of core elements:

    • AEOI governance
    • due diligence
    • reporting systems
    • data testing.

     

    Who we consulted

    • Tax practitioners
    • Financial institutions

     

    Outcome of consultation

    Feedback received was considered and incorporated into the AEOI Self-review guide and toolkit.

    Consultation lead

    Jaydon Beatty, Public Groups and International
    jaydon.beatty@ato.gov.au
    Phone 02 6216 4158

      Last modified: 29 Jul 2022QC 69718