Intermediaries | Australian Taxation Office

Intermediaries

[202305] Client agent linking [NEW]
[202304] Legacy payment system – cheques
[202303] Tax deductions – fees paid for financial advice
[202230] Sharing Economy Reporting Regime
[202226] Improve small business tax performance
[202225] Tax liability of legal personal representative of a deceased person
[202220] Lodgment deferrals in Online services for agents
[202217] ABRS companies release [UPDATED]
[202209] Undisputed tax debt data reporting
[202206] GST offsetting between unrelated entities [UPDATED]
[202205] Corporate Collective Investment Vehicle
[202204] Self-assessed income tax exempt not-for-profits
[202203] Build-to-rent
[202302] 2023 Digital Services Gateway APIs

[202305] Client agent linking
Registered	February 2023
Expected completion of consultation	December 2023
Consultation status	Targeted consultation underway.
Consultation purpose	To seek feedback on the ATO’s new agent nomination process which allows clients to securely nominate an agent through ATO’s online services.
Description	The ATO is seeking to understand the potential impacts of this new process on businesses and intermediaries, including: Understanding requirements for implementation of the new process Testing communication products.
Who we are consulting	Tax practitioners Tax Profession Digital Implementation Group Tax Practitioner Stewardship Group Small Business Stewardship Group
Consultation lead	Ziva White, Strategy and Support ziva.white@ato.gov.au Phone 07 3213 5640

[202302] 2023 Digital Services Gateway APIs
Registered	January 2023
Expected completion of consultation	December 2023
Consultation status	Consultation is underway.
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 are consulting	Digital service providers
Consultation lead	Sonia Lark, Digital Partnership Office, Enterprise Solutions and Technology sonia.lark@ato.gov.au Phone 02 4725 7460

[202225] Tax liability of legal personal representative of a deceased person
Registered	October 2022
Expected completion of consultation	April 2023
Consultation status	Targeted consultation is underway.
Consultation purpose	To seek feedback on the practical application of Practical Compliance Guideline PCG 2018/4 Income tax - liability of a legal personal representative of a deceased person.
Description	The Inspector-General of Taxation and Taxation Ombudsman published the Death and Taxes: An Investigation into ATO systems and processes for dealing with deceased estatesExternal Link report on 7 July 2020. Part (b) of recommendation 10 in the report recommended that the ATO conduct a post-implementation review of the PCG, in consultation with external stakeholders, to assess its effectiveness in providing sufficient certainty for legal personal representatives to finalise an estate.
Who we are consulting	Tax and law professional associations Tax practitioners Public trustees
Consultation lead	Danijela Jablanovic, Individuals and Intermediaries danijela.jablanovic@ato.gov.au Phone 07 3213 5864

[202220] Lodgment deferrals in Online services for agents
Registered	September 2022
Expected completion of consultation	April 2023
Consultation status	Targeted consultation is underway.
Consultation purpose	To co-design the lodgment deferral process in Online services for agents, and test the functionality prior to implementation.
Description	The ATO is expanding Online services for agents services to include lodgment deferrals. The intent is to: streamline the lodgment deferral request process decrease request processing timeframes provide visibility of the progress of requests.
Who we are consulting	Tax practitioner representatives Digital service providers Members of BAS Agent Association Group Lodgment Program Review Working Group Tax Profession Digital Implementation Group Tax Practitioner Stewardship Group
Consultation lead	Felix Manero, Individuals and Intermediaries OSfALodgmentDeferrals@ato.gov.au Phone 07 3213 3552

Last modified: 07 Feb 2023QC 54486