Individuals

October 2025

March 2026

Consultation has commenced.

To seek feedback on system indicators and ATO policies and procedures to ensure they enable appropriate identification and management of financial abuse with the tax system.

The ATO is seeking feedback from industry stakeholders, subject matter experts, community organisations, and individuals with lived experience to inform the development of indicators to identify taxpayers experiencing vulnerability with an aim to better supporting people these individuals.

This consultation forms part of the broader implementation of the ATO’s vulnerability capability, which was established to strengthen how we support people experiencing vulnerability through targeted and effective service options.

As part of this work, the ATO has developed a Vulnerability Framework which outlines:

• the ATO’s role in supporting people experiencing vulnerability
• how vulnerability considerations are embedded into the design of procedures, services, and support arrangements—including staff capability.

The capability includes implementation of recommendations from the Taxation Ombudsman’s April 2025 report on the Identification and management of financial abuse in the taxation system.

Recommendation 1d - The ATO, in consultation with subject matter experts, community organisations and people with lived experience refresh its policies and procedures to include specific guidance on the identification and management of financial abuse within the tax system.

Recommendation 1e - The ATO, in consultation with subject matter experts, community organisations and people with lived experience consider options to implement system indicators that alert ATO officers to potential financial abuse while minimising safety and privacy risks for victim-survivors.

• Subject matter experts
• Community organisation
• Professional associations
• Industry representatives
• Stewardship groups
• People with lived experience.

Sara Darmenia, Individuals and Intermediaries
Sara.Darmenia@ato.gov.au

October 2025

March 2026

Consultation has commenced.

To seek feedback on the identification of supporting evidence that taxpayers experiencing vulnerability can provide to the ATO to help improve ATO procedures.

The ATO is seeking feedback from industry stakeholders, subject matter experts, community organisations, and individuals with lived experience to inform and assess:

• how the ATO can establish evidence of a person experiencing vulnerability, including financial abuse, in a manner that minimises harm to, or re-traumatisation of, the individual
• updates to ATO procedures regarding evidence of taxpayers experiencing vulnerability.

This consultation forms part of the broader implementation of the ATO’s vulnerability capability, which was established to strengthen how we support people experiencing vulnerability through targeted and effective service options.

As part of this work, the ATO has developed a Vulnerability Framework which outlines:

• the ATO’s role in supporting people experiencing vulnerability
• how vulnerability considerations are embedded into the design of procedures, services, and support arrangements—including staff capability.

The capability includes implementation of recommendations from the Taxation Ombudsman’s April 2025 report on the Identification and management of financial abuse in the taxation system.

Recommendation 2c - The ATO will consider options to obtain supporting information in circumstances where a taxpayer may not have direct evidence of financial abuse. This includes information being provided from trusted partners.

• Subject matter experts
• Community organisation
• Professional associations
• Industry representatives
• Stewardship groups
• People with lived experience.

Sara Darmenia, Individuals and Intermediaries
Sara.Darmenia@ato.gov.au

October 2025

June 2026

Consultation has commenced.

To explore the design and validation of practical resources such as translated documents, factsheets, and infographics to help improve understanding and support equitable access to ATO information and guidance, with the aim of better assisting people experiencing vulnerability in engaging with the tax system.

The ATO is working to design and develop practical, easy-to-understand resources that help people experiencing vulnerability better engage with the tax system. These materials, such as translated documents, simplified factsheets, and visual guides aim to make it easier for individuals to understand their tax obligations and access relevant services.

This consultation forms part of the broader implementation of the ATO’s vulnerability capability, which was established to strengthen how we support people experiencing vulnerability through targeted and effective service options.

As part of this work, the ATO has developed a Vulnerability Framework which outlines:

• the ATO’s role in supporting people experiencing vulnerability
• how vulnerability considerations are embedded into the design of procedures, services, and support arrangements—including staff capability.

• Subject matter experts
• Community and advocate organisations
• Professional associations
• Industry representatives
• Stewardship groups
• People with lived experience.

Chanara Fraser, Individuals and Intermediaries
Chanara.Fraser@ato.gov.au

October 2025

June 2026

Consultation has commenced.

To seek feedback on the development and delivery of staff training to support taxpayers experiencing vulnerability, to help ensure that staff training is practical, relevant and fit for purpose.

The ATO is seeking feedback from industry stakeholders, subject matter experts, community organisations, and individuals with lived experience to inform the development and delivery of staff training aimed at better supporting people experiencing vulnerability, including victims of financial and domestic abuse.

This consultation forms part of the broader implementation of the ATO’s vulnerability capability, which was established to strengthen how we support people experiencing vulnerability through targeted and effective service options.

As part of this work, the ATO has developed a Vulnerability Framework which outlines:

• the ATO’s role in supporting people experiencing vulnerability
• how vulnerability considerations are embedded into the design of procedures, services, and support arrangements—including staff capability.

The capability includes implementation of recommendations from the Taxation Ombudsman’s April 2025 report on the Identification and management of financial abuse in the taxation system.

Recommendation 1 a of the report calls for the ATO to develop and provide regular mandatory training to all ATO frontline officers and other staff who engage with taxpayers to support them in identifying and referring cases of financial abuse to a specialist team.

• Subject matter experts
• Community organisations
• Professional associations
• Industry representatives
• Stewardship groups
• People with lived experience.

Chanara Fraser, Individuals and Intermediaries
Chanara.Fraser@ato.gov.au

June 2025

November 2025

Targeted consultation is underway.

To seek feedback on the proposed draft taxation determination (TD) setting out the Commissioner of Taxation’s view on the application of the capital gains tax (CGT) rollover in Division 128 of the Income Tax Assessment Act 1997 when there is a chain of deaths, prior to the publication of the draft for public consultation.

The ATO is seeking industry feedback on a proposed draft TD. The TD will confirm how the rollover in Division 128 of the Income Tax Assessment Act 1997 applies when a beneficiary of a deceased estate dies before a CGT asset of the deceased estate passes to them. This is referred to as the ’double death’ scenario. We will also seek feedback on common ‘double death’ examples. Feedback from consultation will ensure the new TD effectively supports the individual market to determine CGT outcomes in a double death situation.

• Stewardship groups
• Public State Trustees
• Professional associations
• Specialists in the field

Danijela Jablanovic, Individuals and Intermediaries
Danijela.Jablanovic@ato.gov.au

March 2025

October 2025

Targeted consultation is underway.

To seek input on an agent authorisation process to strengthen the protection of individual and sole trader information.

The ATO has delivered an agent nomination process through the client-to-agent linking project to entities with an Australian business number (excluding sole traders). The next stage of the project is focused on an authorisation process for individuals and sole traders to control who has access to their information through ATO online services. Consultation includes discussions with a variety of representatives including agents, professional associations, industry representatives, individuals and sole traders. This will assist us to make informed decisions on delivering this fraud control to the individual's market.

• Tax agents
• Industry representatives
• Individuals
• Sole traders

Ziva White, Individuals and Intermediaries
AgentAuthorisationConsult@ato.gov.au