About the ATO consultation report
This report describes ATO consultation activities in March 2026.
It contains:
Consultation matters
Statistics
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9 |
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9 |
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Consultation matters received
No new consultation matters were received in March 2026.
Consultation matters completed
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Outcome of consultation |
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[202521] Vulnerability capability information and management |
Consultation feedback has informed the consideration of the ATO’s approach to identifying taxpayers experiencing vulnerability, including financial abuse. This will ensure that our designed approach to indicators of vulnerability:
It will also inform policy, processes and procedures around the identification of taxpayers experiencing vulnerability, and how ATO staff engage with these taxpayers. |
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[202520] Vulnerability capability supporting evidence |
Consultation has informed the development of an administrative view around the gathering and evaluation of evidence in a vulnerability context. Information provided by stakeholders will ensure our approach is trauma informed and minimises the risk of harm as described by people with lived and living experience, and their advocates. The development of guidance for ATO staff will be incorporated into procedures to ensure a consistent and trauma informed approach to evidence in situations where a taxpayer has experienced vulnerability that is relevant to their taxation position. Policy and procedure updates will be made to ensure circumstances of vulnerability are included as specific considerations where appropriate and relevant. |
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[202518] Vulnerability capability - ATO staff training |
Consultation generated valuable insights on our training for staff engaging with people experiencing vulnerability, including financial abuse. The feedback received has helped us to design our approach to training to focus on empathy, understanding, the importance of agency, safety, and providing tailored support or escalating, when needed. These insights will directly shape training provided to ATO staff on identifying and supporting people experiencing vulnerability, including financial abuse. |
Advice and guidance products released for comment
Draft Law Companion Ruling
LCR 2026/D1 Payday Super: qualifying earnings
LCR 2026/D2 Payday Super: eligible contributions
LCR 2026/D3 Payday Super: calculation and assessment of the superannuation guarantee charge
LCR 2026/D4 Payday Super: application and transitional provisions
LCR 2016/9DC Superannuation reform: transfer balance cap
Decision Impact Statement
Commissioner of Taxation v PepsiCo Inc & Anor [2025] HCA 30
Draft Law Administration Practice Statement
PS LA 2026/D1 Administration of penalties for failure to comply with superannuation member account reporting obligations
PS LA 2026/D2 Administration of penalties for failure to comply with Single Touch Payroll reporting obligations
Draft Practical Compliance Guideline
PCG 2026/D1 Thin capitalisation and the attribution of risk-weighted assets to Australian branches of foreign banks – ATO compliance approach
Legislative instruments released for comment
No legislative instruments were released for comment in March 2026.
See open consultation for products open for comment.
News
Stewardship groups
The Large Business Stewardship Group met and the topics discussed included:
- ATO strategy
- Board of Taxation updates
- Large marketing reporting
- International related party dealings statistics
- Public country-by-country reporting
- Pillar Two updates
- Payday Super for employers
- ATO systems
- compliance matters updates
- Treasury update.
The Not-for-profit Stewardship Group met and discussion topics included:
- ATO strategy
- Statement of tax record
- Payday Super
- Public guidance review process
- Treasury and ACNC update
- NFP new measures
- Walk through of the ATO app.
The group also received a briefing from the Australian Institute of Company Directors on the development of a Director Remuneration Guide.
The Private Groups Stewardship Group met and the topics discussed included:
- ATO strategy
- Modernisation of Tax Administration Systems program
- taxpayer relief provisions and general interest charge, shortfall interest charge and failure to lodge penalty remission request process changes
- proposed changes to the Private Wealth tax performance population programs
- family trust distributions tax and Division 149
- recent public advice and guidance and litigation.
The Small Business Stewardship Group met and the topics discussed included:
- ATO strategy
- regulatory reform, goods and services tax (GST) and taxable payments annual report pre-fill)
- redefining concessions
- Payday Super, including an upcoming webinar where a group member will share their positive experience as a small business owner moving to payment cycles
- ATO 2025 key achievements document.
This was the final meeting co-chaired by the Hon Bruce Billson (ASBFEO). A process to appoint a new co-chair is currently underway.
The Superannuation Industry Stewardship Group met and the topics discussed included:
- regulators’ updates
- superannuation industry insights on emerging issues, including COTA Australia’s State of the Older Nation Report, and Mercer’s CFA Global Pension Index
- fraud and cyber security environment and preparedness
- possible establishment of a working group to address the rapid growth in lost and unclaimed super.
The Tax Practitioner Stewardship Group held out of session discussions on:
- Modernisation of Tax Administration Systems improvements for tax time
- Tax Practitioner Improvements Consultation Working Group update
- ATO frontline services and service commitments
- ATO app demonstration
- client-to-agent linking – proposed design for individuals and sole traders
- ATO vulnerability capability
- fraud environment.
Upcoming meetings
- GST Stewardship Group 23 April
- National Tax Liaison Group 29 April