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  • Individuals

    • [201759] Work related expenses [UPDATED]

    [201759] Work related expenses

    Registered: August 2017

    Expected completion: October 2018


    The ATO shared a targeted communication about the ATO individuals not-in-business tax gap research program with tax professional association representatives on 19 July 2018 to enable responses related to questions about:

    • methodology
    • design of the random enquiry program (REP)
    • ATO confidence in the tax gap estimate figure

    to be shared with their members and the wider tax community.


    This consultation will:

    1. consider the risks associated with tax agents, and their clients who claim work related expenses
    2. explore and develop initiatives and treatments to support accurate and correct return preparation
    3. develop strategies in response to recommendations contained in the recently released House of Representatives Standing Committee on Economics Report on the inquiry into tax deductibilityExternal Link.


    The consultation will consider ways to improve how self preparers and tax agents self-regulate to ensure correct work related expense deductions are claimed in income tax returns.

    We will examine the processes used by tax agents when preparing returns and providing advice to clients in relation to work related expenses.

    The working group will co-design strategies to help the tax profession uphold professional standards and assist clients to make correct claims.

    Who we are consulting

    The ATO has established a working group of tax practitioners and representatives from the following tax profession associations:

    • CPA Australia
    • Chartered Accountants Australia and New Zealand
    • Institute of Public Accountants
    • National Tax Accountants’ Association
    • The Tax Institute.


    Adam Kendrick, Assistant Commissioner, Strategy and Tax Agent Assurance, Individuals telephone (02) 6216 1921

      Last modified: 13 Aug 2018QC 54486