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  • Individuals

    [201937] Director Identification Number

    Registered

    November 2019

    Expected completion of consultation

    December 2020

    Consultation status

    Co-design activities, to understand the user experience, will commence with impacted directors in November and December.

    Consultation purpose

    To co-design the Director Identification Number (DIN) regime and further test the proposed solutions with users through a series of phases.

    Description

    The Director Identification Number (DIN) measure is part of the package of reforms to address illegal phoenixingExternal Link that was announced by government in September 2017.

    Who we are consulting

    • Community
    • Professional associations
    • Industry representatives
    • Other ATO groups / forums
    • Directors and intending directors
     

    Consultation lead

    Douglas Wickham, Experience Designer, Commonwealth Business Registry Service
    douglas.wickham@ato.gov.au
    Phone (07) 3119 9606

    [201935] Reimbursement agreements - scope and ordinary family and commercial dealing exceptions

    Registered

    November 2019

    Expected completion of consultation

    December 2019

    Consultation status

    Targeted consultation is being undertaken with the Private Groups Stewardship Group and members of the General Anti-Avoidance Rules Panel in November and December.

    Consultation purpose

    To obtain feedback on the proposed draft Taxation Ruling on section 100A of the Income Tax Assessment Act 1936 Reimbursement agreements - scope and ordinary family and commercial dealing exceptions, prior to publication for public consultation.

    Description

    The draft Taxation Ruling will set out the Commissioner’s preliminary views on the exclusions from a ‘reimbursement agreement’ for:

    • agreements not entered into with a purpose of eliminating or reducing someone’s income tax
    • agreements entered into in the course of ordinary family or commercial dealings.
     

    Who we are consulting

     

    Consultation lead

    Justin Dearness, Assistant Commissioner, Tax Counsel Network
    justin.dearness@ato.gov.au
    Phone (07) 3213 5745

    [201934] Proposed Draft Taxation Ruling - Income Tax: when are deductions allowed for employees’ transport expenses?

    Registered

    November 2019

    Expected completion of consultation

    November 2019

    Consultation status

    Targeted consultation is being undertaken with members of the Consultation Steering Group and the National Tax & Accountants' Association in November 2019.

    Consultation purpose

    To seek feedback on the proposed Draft Taxation Ruling prior to publication for public consultation.

    Description

    A new Draft Taxation Ruling Income Tax: when are deductions allowed for employees’ transport expenses? will soon be released for public consultation. The draft will partially replace draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?

    Who we are consulting

     

    Consultation lead

    Kim Hall, Individuals and Intermediaries
    kim.hall@ato.gov.au
    Phone (07) 3149 5412

    [201933] Improving Low and middle income tax offset understanding

    Registered

    November 2019

    Expected completion of consultation

    December 2019

    Consultation status

    Consultation is being undertaken in November 2019.

    Consultation purpose

    To gain a better understanding of communication and education that the community needs in relation to the Low and middle income tax offset (LMITO).

    Description

    The introduction of LMITO during Tax Time 2019 caused a lot of confusion amongst taxpayers, particularly in relation to what they were entitled to and how the offset worked. We want to investigate current levels of understanding to inform future communication approaches.

    Who we are consulting

    • Community
    • Tax agents

     

    Consultation lead

    Breanna Daniel, Communication Manager, ATO Corporate
    breanna.daniel@ato.gov.au
    Phone (02) 6216 1076

      Last modified: 21 Nov 2019QC 54486