About the vulnerability capability and implementation
We’ve established the vulnerability capability to improve how we can better support people who are experiencing vulnerability. This initiative is being delivered through a phased program of work. Each phase is being informed by consultation and collaboration with stakeholders and partners.
This page will be updated regularly to provide information on:
- consultation activities
- feedback received
- work currently in development.
The capability is guided by our Vulnerability Framework, and contributes to a more fair, inclusive and compassionate experience for people engaging with the tax system.
Feedback summary
Public consultation on the draft Vulnerability Framework provided valuable insights from a broad range of stakeholders. This included people with:
- lived experience
- government and non-government organisations
- financial and legal bodies
- not-for-profits
- ATO staff
- individuals who directly support people experiencing vulnerability.
This feedback informed our final Framework and continues to guide the implementation of our vulnerability capability.
Key feedback themes and how they were incorporated
- Language and tone – The Framework was updated to improve clarity, ensure consistent language and tone, and reduce repetition and jargon.
- Consultation and representation – References to trauma and trauma-informed practices were added. More factors that can contribute to vulnerability were included, along with clearer recognition of digital exclusion and disadvantages in systems.
- Actions and measurement – While the Framework does not outline specific actions, this feedback informed supporting content and will continue to guide implementation.
- System design and whole-of-government – The Framework recognises that systems can sometimes contribute to vulnerability and cause harm. Broader feedback will support ongoing improvements and collaboration across government.
Implementation feedback themes
Some feedback focused on how the Framework will be applied across the ATO. Many suggestions are already being considered as part of current and planned activities.
- Culture and capability – Staff awareness and capability are being supported through training, communication, and updates to processes and procedures.
- Consistency across the organisation – The Framework is being applied consistently to support clearer guidance and better alignment across different areas. Progress will continue to be monitored and reviewed.
- Accessibility and inclusion – Options that don’t rely on digital access are being considered to make sure support is available to everyone.
- Support pathways – Further consultation and actions will improve how people are identified and supported, including escalation processes, trauma-informed practices and use of indicators.
Work in development
We’re working on a range of improvements to better support people who are experiencing vulnerability. These changes aim to make our services easier to access, clearer to understand, and more responsive to people's needs when interacting with us.
As part of the vulnerability capability we’re making these improvements by listening to feedback, doing research, and working closely with our partners. This work includes:
- Ongoing work on specific actions and activities to support people experiencing vulnerability, and
- Implementation of the Tax Ombudsman recommendations on Identification and Management of Financial Abuse within the Tax System.
The specific actions were agreed with industry partners, and are:
- Debt – Review and revise activities relating to debt relief, waiver/non-pursuit, and payment plans to assess whether these products appropriately consider the impact of people experiencing vulnerability, and make appropriate changes where required.
- First Nations – Explore practical changes to make it easier for First Nations people to register and engage with the tax and super system.
- Zone Tax Offset (ZTO) – Progress system improvements to ensure taxpayers eligible for the offset are claiming this entitlement, and the correct amount.
- Whole of Government – Understand existing information sharing pathways between the ATO and other agencies to identify opportunities to use data we already have to better support people experiencing vulnerability, and to identify new pathways and data.
- Financial coercion and domestic abuse – Explore and develop tailored and trauma informed processes to better support people experiencing financial coercion and domestic violence, including spouse and elder abuse.
- Proof of Record Ownership (PORO) and Access – Explore alternative forms of identification that recognise and support the diverse ways people engage with the tax and super systems, particularly those who may face barriers with current processes.
The vulnerability capability includes the implementation of recommendations from the Tax Ombudsman’s April 2025 report on the Identification and management of financial abuse in the taxation systemExternal Link. The report outlined four main recommendation areas and 17 sub-recommendations, which are being progressed as part of this broader capability.
The work underway to strengthen our vulnerability capability will guide our ongoing effort to improve how we support taxpayers experiencing vulnerability. This work builds on the successful implementation of our Specialised Support team. Staff in this team are specifically trained to ensure they can provide considered support for taxpayers in hardship, experiencing vulnerability, and those seeking advice through the Indigenous Helpline and Advocacy Helpdesk. The Specialised Support team is now serviced by over 100 experienced staff and continues to grow.
Consultation topics
As part of implementing the Vulnerability Framework, consultation is continuing to help shape how support is delivered, resources are developed, and key actions are progressed.
Feedback from earlier engagement helped build our understanding of the challenges people face when interacting with the tax and superannuation systems.
To support meaningful change, it’s important to hear directly from people with lived experience, advocates, and system partners. Ongoing consultation is helping to identify specific actions, understand barriers and ensure support is inclusive and effective.
Key matters under consultation include the following.
Evidence
- Working with advocates and people with lived experience to understand what types of evidence are appropriate in cases involving financial and domestic abuse, and vulnerability more broadly.
- Supporting the ‘tell me once’ principle to reduce the need for individuals to repeatedly share traumatic experiences.
- Developing clear eligibility criteria for accessing vulnerability support services.
Training
- Partnering with organisations that have developed training programs for engaging with people experiencing vulnerability and abuse.
- Consulting with people with lived experience to inform training content.
- Designing and delivering staff training to build awareness and capability across the ATO.
Identification and management of financial abuse
- Developing guidance to help staff recognise and respond to financial abuse within the tax system.
- Exploring the use of system indicators that can help identify potential abuse, with strong safeguards to protect the safety and privacy of victim-survivors.
Accessibility
- Co-designing practical resources such as translated documents, factsheets, and infographics.
- Ensuring resources support equitable access for diverse communities, including people from culturally and linguistically diverse (CALD) backgrounds, First Nations peoples, people with low literacy, and people with disability.