Environmental scan
The external co-chair led the facilitated group discussion on insights, trends, developments and direction that the Australian Taxation Office (ATO) should be aware of as context for the operation of the system overall, these included:
- call centre wait times
- Payday Super
- payment plan process.
Payday Super
The Australian Taxation Office (ATO) is supporting the implementation of Payday Super from 1 July 2026 through targeted engagement, guidance and a supportive first‑year compliance approach.
Tax professionals play a key role in helping employers prepare. The ATO is providing education, tools and resources to support advisers, and we will write to employers in late April 2026 to encourage early engagement with their tax professional.
A range of guidance is already available on ato.gov.au, including web content, fact sheets, checklists and videos, with further updates and webinars scheduled through to July 2026.
The ATO’s first‑year compliance approach, outlined in Practical Compliance Guideline PCG 2026/1 Payday Super - first year ATO compliance approach, focuses on higher‑risk behaviours, while employers making genuine efforts to comply and correct errors promptly will not be the primary focus.
The ATO is working closely with digital service providers and industry to support system readiness and implementation.
Member comments
Members expressed a desire for additional messaging and information to be issued around Payday Super. Members also reiterated their concerns about the closing of the Small Business Superannuation Clearing House and the importance of practical solutions to support access to data history.
Non-IT support options for BAS agents taking on new clients
With the tax profession we have been exploring potential support options for BAS agents that take on new or re-engaged clients with numerous outstanding activity statements.
Currently, ATO policy in Paragraph 73 of PS LA 2011/15 Lodgment obligations, due dates and deferrals only permits registered practitioners to request additional time for new or re-engaged clients for overdue income tax returns. This option is not currently available for new or re-engaged clients with overdue activity statements.
Insight into the potential options that have been explored and their limitations was provided. Based on past consultation with specific members, members were provided with a proposed guidance tip sheet that could be used to assist BAS agents in submitting requests for additional time using existing systems
Based on feedback the from the members it was agreed to organize an out-of-session discussion.
Member comments
Members expressed concern that the guidance tip sheet does not address the challenges faced with new or re-engaged clients. Members supported the suggestion to explore this matter in more detail.
ATO app
A demonstration of key ATO app features and how the ATO app can complement the service offerings provided by tax practitioners was shown. Taxpayers can also share myDeductions data with their tax practitioner via email.
An overview of myID and online access strength, including the benefits of tax practitioners encouraging their clients to gain a strong myID, and how it enables compromised clients to regain their access to ATO online services was given. Combined with the ATO app’s security features, this provides taxpayers with strong security, visibility and control over their ATO accounts.
Member comments
Members expressed strong support for the ATO app security features and myDeductions and noted that myDeductions data can be uploaded to prefill taxpayers’ tax return with the photos remaining on the device.
Client-to-agent linking: Proposed design for individuals and sole traders
Various design options that are under consideration for the individuals and sole traders solution were outlined.
Members were supportive of the ATO’s design direction and highlighted key considerations for specific cohorts, including individuals with limited digital capability.
The ATO clarified that priority is on development of a solution for individuals and sole traders and changing the existing process for Australian business number holders was not in scope.
Member comments
Members suggested various options that could be considered in the design of a client-to-agent linking solution and have asked to continue to be kept updated with the progress and design.
Small business 'Getting it right’ campaign
An update on the quarterly ‘Getting it right’ campaign was provided. We support small business taxpayers to meet their obligations and get it right from the start.
We recognises most small businesses try to do the right thing. ‘Getting it right’ aims to support small businesses to get their tax obligations right from the start or get back on track if they are already in business.
Each quarter, we advise small businesses what is attracting ATO attention, including how to get help and the consequences of operating outside the system. The focus areas aim to guide conversations between small businesses and their tax professionals and set up good business habits.
The key focus areas for quarter 3 (January to March 2026) of the ‘Getting it right’ campaign are:
- small businesses omitting income
- not including cash payments, or paying workers in cash to avoid employer and super obligations
- fringe benefits tax for motor vehicles.
We will continue to support small business taxpayers all year round to help them understand and meet their tax, super and registry obligations, recognising that building good business habits is essential for small businesses to get it right from the start and stay on track.
Member comments
Members expressed support for the campaign and suggested more education on AI use by agents.
Other business
The group noted the tabled paper on, Consultation group updates.