ATO consultation report

Consultation matters received

2

Consultation matters completed

3

Matters under consultation

7

Advice and guidance products released for comment

2

Legislative instruments released for comment

0

[202512] Not-for-profit roadmap – Phase 1

The diverse range of sector perspectives, captured at workshops and targeted interviews, assisted us to identify barriers to tax compliance, natural lifecycle touchpoints to better communicate with NFPs (from establishment to wind-up), and opportunities to strengthen our future engagements.

Insights have been synthesised, which revealed several consistent themes including:

• strong governance and accurate registration data are foundational to sector integrity and public trust
• aligned terminology, practical guidance, and improved digital capability would help reduce compliance barriers
• a need to raise awareness of record keeping obligations and employer responsibilities
• inclusive support for digital systems, at roll out and transition, ensures equitable access for NFPs (particularly for volunteer run organisations)
• a need to strengthen cybersecurity awareness and good governance practices, as AI is increasingly shaping service delivery
• intermediaries play critical roles in supporting NFP education and compliance
• collaboration with software providers can deliver cost-effective, user-friendly tools that support compliance
• act on opportunities to strengthen cross agency coordination, including joining-up early education and support activities.

These insights will inform the scope and sequencing of NFP roadmap initiatives, in our next phase of work. The focus is to ensure that tax, super and registry administration for NFPs is fit for purpose, addresses compliance barriers and strengthens system transparency and integrity.

[202513] Deceased estates: 'double death'

Consultation contributed to reshape the content of the draft determination to focus it on the core principles of Division 128 of Income Tax Assessment Act 1997 to make the product clearer.

[202519] Vulnerability capability - Accessibility of tax information

Feedback gathered from consultation sessions has reiterated that access barriers are more often environmental than individual. Insights gathered will shape the way the ATO improves accessibility of information.

Stakeholder feedback will help us as we look to improve:

• digital content accessibility across devices (phones, laptops etc)
• alternate materials to online content, such as printed content and videos.