Consultation paper – ATO Vulnerability Framework

Provide your feedback

We are seeking your feedback on the draft ATO Vulnerability Framework (the Framework).

If you are experiencing vulnerability and need support now, visit our Personal crisis support page for more information.

To submit your feedback:

• review the draft ATO Vulnerability Framework
• review the Consultation questions
• provide feedback to VulnerabilityConsultation@ato.gov.au
• submissions close 18 July 2025.

ATO Vulnerability Framework

Use the links below to view the draft Framework:

• Draft ATO Vulnerability Framework
• Draft ATO Vulnerability Framework (PDF, 242KB)This link will download a file

Easy Read version

• Draft ATO Vulnerability Framework – Easy Read
• Draft ATO Vulnerability Framework - Easy Read (PDF, 4.38MB)This link will download a file

Why your feedback matters

Your feedback will help ensure the Framework is inclusive, practical, and meaningful in real-world situations. Public consultation will help us to:

• understand different experiences and perspectives, including lived experience
• identify any gaps or unclear areas
• build trust by ensuring transparency and community input
• strengthen the clarity, relevance and accessibility of the Framework.

We welcome feedback from individuals, advocates, professionals, and organisations that support people who may be affected by vulnerability in any form.

We encourage you to share this consultation with others, particularly those with lived experience of vulnerability or those who work with, or support people experiencing vulnerability.

What is the ATO Vulnerability Framework?

We have developed the Framework so we can better support people experiencing vulnerability when they interact with the tax system. The Framework sets out our commitment to supporting people experiencing vulnerability while carrying out our role of collecting tax to help fund essential services for the Australian community.

The Framework is founded on the commitments made in Our Charter and outlines 6 guiding principles, 4 core focus areas, and a clear approach to how we engage with the community. These elements are designed to help shape the way we develop policies, processes and staff capability, supporting more inclusive and consistent interactions with the community.

The Framework provides transparency about our role and what we can and can't do. While we may not be able to change a tax or superannuation obligation under the law, we can:

• listen and act with empathy
• communicate clearly
• act with compassion
• connect people with the right support.

The Framework does not set out specific actions or implementation plans. Instead, it guides our approach for designing and delivering services in the future. It is a key part of our broader commitment to improve how we support people experiencing vulnerability, not just in principle, but in practice. We are also implementing practical initiatives that reflect the Framework's values and will help bring them to life.

Consultation questions

You are not required to answer the consultation questions in your submission, but they are provided to help guide your feedback. You can choose to respond to any or all of them.

1. How clearly does the Framework explain our commitment to supporting people experiencing vulnerability? What aspects are most clear or meaningful to you? Are there areas that could be improved?
2. Is the language in the Framework clear, respectful, and easy to understand? Let us know if there are words or sections that could be clearer.
3. How well does the Framework explain what vulnerability means and how it may affect people’s experience with the ATO? Do you think the definition of vulnerability is clear and inclusive? What, if anything, should be added or clarified?
4. How clearly does the Framework explain our role, in supporting people experiencing vulnerability, including what we can and can't do? Is there anything about our role that could be explained more clearly?
5. Do the guiding principles, for example, empathy, fairness, and inclusion, feel appropriate and meaningful? What do these principles mean to you in the context of people experiencing vulnerability engaging with the ATO?
6. Is there anything missing that would make the Framework more useful or complete?
7. Would you use the Framework for yourself or in your work, or share it with others? If so, how might you use it? For example, as a taxpayer, practitioner, or advocate.
8. Is there anything else you would like us to consider before the Framework is finalised?

What happens next?

After the consultation closes, we will:

• review feedback received
• incorporate relevant insights into a final version of the Framework
• publish the Framework based on this consultation
• where appropriate, we will send you a summary of how your feedback was considered
• consider additional ideas for future planning and implementation.

We thank you for taking the time to share your insights and contribute to shaping a more inclusive and transparent approach to supporting people experiencing vulnerability.