Recommendation 4A – Review and update available guidance for client-agent linking
Outcomes of the recent targeted consultation with the agent community on the current guidance available for client-to-agent linking was discussed. Consultation with agents and professional association representatives was held in April 2026, feedback included:
- guidance material is generally well received
- material is easily found via external search engines
- agents often use or adapt the material to pass on to clients
- the PDF guide is valued for its step-by-step instructions and screenshots
- confusion around the relationship authorisation manager process, regarding its purpose, steps, and specific scenarios.
Members discussed the feedback noting challenges providing the right amount and level of guidance material. The potential for new educational formats, including videos (possibly featuring agents), more visual guides, and multi-level resources to cater to different learning styles and skill levels was raised.
Recommendation 2C – Providing guidance to support decision making
Findings from consultation on improving transparency for agents regarding Australian Taxation Office (ATO) decision-making tools, was presented with a focus on guidance clarity, accessibility, and practical examples, especially in areas like payment plans and general interest charge (GIC) remission. Findings from the consultation included:
- Agents are not seeking more guidance, but rather clearer, more concise, and action-oriented guidance that is easy to find and use.
- Practitioners prefer centralised resources, plain English, and practical examples, with some unaware of existing ATO resources like the legal database.
- Participants highlighted the need for more transparency and examples in areas such as what constitutes a history of non-compliance, GIC remission, deceased estates, and processing times.
Members broadly agreed with the consultation finding that agents value concise, practical guidance delivered through trusted channels, however they highlighted that in several key areas like payment plans, GIC remission, lodgment deferrals and related evidence requirements, agents continue to seek greater transparency regarding ATO decision-making processes, assessment criteria and documentation expectations.
The importance of practical examples, published service standards and clearer visibility of processing timeframes to reduce unnecessary contact and improve the agent experience was emphasised.
Priority Improvements – Improvements to web content and functionality of our website
The first of the Priority Improvements areas was discussed, with a focus on the challenges and planned improvements for ato.gov.au in the following 4 areas.
Content accuracy and versioning
Practitioners requested clearer version histories and change logs for key web pages, like those provided for formal guidance documents.
We explained the technical and user experience challenges of implementing this across a large, diverse website, but acknowledged the ongoing desire from practitioners, and openness to targeted solutions.
Audience segmentation and navigation
There was significant discussion about the difficulty of serving both general users and practitioners with the same content structure.
Practitioners expressed a need for more sophisticated, practitioner-focused resources, possibly through gated sections or tailored navigation.
We described the trade-offs in having content that appeals to a broad audience, including user testing that inform the current design. For this reason, there are no plans to develop separate content for tax practitioners.
Artificial intelligence (AI) and search functionality
We outlined the growing impact of AI tools on how users’ access ATO content, and described ongoing efforts to improve metadata, signal current versus prior year content, and trial smart search features that could eventually tailor responses by user type.
Source attribution and practitioner confidence
Members advocated for more explicit source attribution and links to authoritative materials within web guidance, to support practitioner reliance and penalty protection.
We acknowledged the desire from practitioners but noted the complexity of balancing this with the needs of less sophisticated users.
Feedback mechanisms and continuous improvement
Members discussed the timing and frequency of website feedback prompts.
We confirmed that carefully calibrated thresholds are applied to avoid over-surveying frequent users and balancing the need to continuing to gather meaningful insights that inform ongoing improvements.