Individuals

November 2026

December 2026

Targeted consultation is underway.

To inform and obtain feedback on practical administrative improvements to the director penalty framework for victim-survivors of financial abuse, people experiencing coerced or non-consensual directorship, and the intermediaries supporting them.

The Australian Government is strengthening protections for victim-survivors of financial abuse, including addressing coerced directorships and associated liabilities. As part of this broader response, the ATO is seeking targeted stakeholder feedback on proposed administrative improvements to the director penalty framework to assist affected individuals in accessing support and engage effectively with the ATO.

Consultation will explore how individuals affected by financial abuse recognise and disclose their circumstances, interact with government and obtain assistance from trusted intermediaries. We will seek to understand barriers that prevent affected individuals from seeking help and communication approaches that support safe and effective engagement.

Feedback from the consultation will help inform administrative improvements to support affected individuals.

These administrative improvements do not change existing director liability rules, statutory director penalty notice timeframes or the legal requirements for establishing a defence. Legislative and policy reform has been separately considered by government.

• Stewardship groups
• Other ATO groups/forums
• Tax Clinics who are supporting taxpayers
• Lived Experience Advisory Council 

Marcus Ryan, Frontline Compliance
CoercedDirectorsConsultation@ato.gov.au

October 2026

November 2026

Targeted consultation is underway.

To gather stakeholder feedback on the potential impacts of changes to payment methods.

The ATO is seeking stakeholder feedback to better understand the impacts of any potential changes to payment methods. Feedback from consultation will help inform the ATO's implementation approach and communication strategy to ensure it is informed by stakeholder experiences and insights.

• Professional associations
• Industry representatives
• Stewardship groups

Rebecca Bodel, Frontline Business Improvement
Rebecca.Bodel@ato.gov.au

October 2026

February 2027

Targeted consultation is underway.

To seek comments and feedback on public advice and guidance, the Australian Taxation Office (ATO) Creditor Guidelines, which will be incorporated as an appendix into PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration. Engaging in external consultation, the ATO aims to raise awareness and get support for the ATO Creditor Guidelines, from various stakeholders.

The ATO Creditor Guidelines have been developed in response to Recommendation((done/ready to publish))22 of the Parliamentary Joint Committee on Corporations and Financial Services' report, Corporate Insolvency in Australia, that the (ATO) consult, act on and publish model creditor guidelines, consistent with its model litigant obligations.

The committee's final report was presented to the Senate on 12 July 2023 and tabled in the House of Representatives on 1 August 2023.

On 6 August 2026, the Federal Government tabled its response to the committee’s report. It noted that the ATO plays a unique and dual role as the administrator of the tax and superannuation systems and as a statutory creditor and that the ATO will consult with industry on the guidelines, in due course.

The ATO Creditor Guidelines are a set of codifying principles about how the ATO undertakes insolvency matters as a statutory creditor while also performing the dual role as administrator of the tax and superannuation systems. The ATO is engaging in external consultation in line with the Federal Government’s response to the committee’s report.

By engaging in external consultation, the ATO aims to raise awareness and get support for the ATO Creditor Guidelines, with stakeholders from the insolvency industry and government agencies.

• Professional associations
  • Australian Recovery and Insolvency Turnaround Association
  • Association of Independent Insolvency Professionals
• Commonwealth agencies
  • Australian Financial Security Authority
  • Australian Securities and Investment Commission
  • Fair Entitlements Guarantee

Michelle Nourse, Frontline Compliance
Michelle.Nourse@ato.gov.au

October 2026

November 2026

Targeted consultation is underway.

To understand how The Organisation for Economic Co-operation and Development (OECD) Crypto-Asset Reporting Framework and Domestic Crypto Reporting Regime providers currently operate, particularly in relation to data collection and reporting.

The ATO will be undertaking consultation on the technical aspects of the proposed data elements for the Domestic Crypto Reporting Regime schema (PDF 156KB)This link will download a file.

The ATO consultation is to assist in identifying practical challenges associated with implementing the OECD Crypto-Asset Reporting Framework and Domestic Crypto Reporting Regime.

To seek validate assumptions around system design, reporting channels, and guidance needs and the development of administrative solutions, tooling, and support materials.

Treasury is currently undertaking consultation on the policy aspects of this measure, Crypto asset tax transparency - draft legislationExternal Link.

If you would like to provide feedback or are interested in registering for a more detailed session on the schema, email DCRR@ato.gov.au

• Professional associations
• Industry representatives
• Crypto-Asset reporters
• Crypto exchanges
• Crypto wallet providers
• Crypto calculator providers
• Digital software providers
• Tax practitioners

Nora Hore, Individuals and Intermediaries
DCRR@ato.gov.au

March 2025

November 2026

Targeted consultation is underway.

To provide information on, and seek feedback about, the design and processes supporting client-to-agent linking (CAL) for individuals and sole traders, ensuring the solution is practical, user-centred and effective in strengthening protections against unauthorised access to taxpayer information.

The ATO delivered CAL to 4.7 million entities with an Australian business number (ABN), excluding sole traders, following a series of fraud events that commenced in December 2021. CAL was introduced to provide taxpayers with greater visibility and control over who can access their tax records, and to help ensure that only authorised agents can access their tax information.

Consultation with registered agents, professional associations, industry representatives, individuals and sole traders has played a critical role in shaping the design of CAL for individuals and sole traders. This engagement has been particularly important given that these taxpayers interact with ATO systems differently to ABN entities, requiring a tailored approach that balances security, accessibility and ease of use.

• Tax agents
• Industry representatives
• Individuals
• Sole traders

Rochelle Parris, Individuals and Intermediaries
AgentAuthorisationConsult@ato.gov.au