The future of ATO interactions
(Links to strategic priority 3 – Improve tax performance for clients of tax practitioners)
The Interactions Strategy 2030 sets out the ATO’s vision for how we want to interact with the community towards 2030, including tax professionals. This strategy establishes an organisational approach to guide all current and future interactions. This approach supports collaboration and effective communication of ATO priorities, recognising the critical role tax professionals play in administering the tax system and the implications of interaction changes for practitioners and their clients.
The ATO welcomes the support of tax professionals through co-design and consultation to shape the next steps in delivering the strategy and realising its vision. Members indicated support for the strategy and expressed interest in further engagement to identify gaps prior to its implementation.
BAS agent communication
(Links to strategic priority 1 – Recognise, empower and support current and future tax practitioners)
The ATO’s tax professionals’ newsletters form part of a broader ATO communication ecosystem that includes consultation group emails, open forums, public relations outreach and tax professionals’ webcasts, and conversations.
In response to member feedback requesting a single tax professionals' newsletter that meets the needs of both BAS agents and tax agents, the ATO developed a newsletter prototype for member review and feedback. The combined tax and BAS agents news will be published 48 weeks per year and has been reformatted to provide easy-to-find content that is appropriate and inclusive for all tax professionals.
Members gave positive feedback on the combined newsletter and highlighted the importance of clear and simple messaging to ensure stronger impact. The new combined newsletter will issue from Wednesday 14 January 2026.
Employer obligations
(Links to strategic priority 1 – Recognise, empower and support current and future tax practitioners)
The ATO facilitated an exploratory discussion with group members to better understand industry perspectives on employer obligations. This session identified pressure points and areas of interest to shape future engagement and support initiatives.
Members expressed a desire for additional guidance to support people applying for Australian business numbers, particularly information around their obligations as an employer. The ATO is supportive of future engagement with members on this topic.
Improving ATO penalty and interest remission processes
(Links to strategic priority 4 – Increase trust and confidence in the tax system)
The ATO provided an overview of the suggested web content and key messages for improving the penalty and interest remission process.
Members provided feedback for consideration to improve the clarity of the content. Also highlighted are the ongoing challenges and misconception faced when the community believe agents may be able to get a remission when a client is unable to do so themselves. Members expressed the need for a clear narrative on this so there is a shift of expectations in the community.
Feedback from members on the web content for improving penalty and interest remission processes and key messages to support a change is welcomed.
Small Business monthly GST campaign
(Links to strategic priority 6 – Improve Small Business performance and level the playing field)
In March 2025, the ATO announced that from 1 April 2025 selected non-compliant small businesses will move to monthly GST reporting. This is designed to improve compliance with GST obligations and build good business habits. Changes to monthly reporting cycles will remain in place for a minimum of 12 months from the effective date notified.
The ATO is in the process of evaluating the impact of monthly reporting on the selected small businesses, and continues to gather feedback, insights and analyse findings to inform further expansion of this campaign in 2026.
Members supported the success of the campaign but raised concerns about the additional time burden on BAS agents to reconcile multiple lodgments and reports, resulting in increased costs being passed onto clients.
The ATO noted in some cases tax professionals are voluntarily moving their clients GST reporting and payment cycle to monthly to assist with cashflow management, streamlined reconciliation and improved business profitability awareness.
Small Business ‘Getting it right’
(Links to strategic priority 5 – Improve Small Business performance and level the playing field)
The ATO supports small business taxpayers to meet their obligations. The quarterly ‘Getting it right’ campaign supports small businesses to get their tax obligations right from the start or get back on track if they are already in business.
Each quarter, the ATO highlights behaviours and issues attracting our attention, including how businesses can access support and the consequences of operating outside the system. Our focus is on guiding conversations between small businesses and their tax professionals to set up good business habits.
The key focus areas for quarter 2 (October to December 2025) are industry-specific tax risks within property and construction, and professional scientific and technical services industries.
The ATO will continue to support small business taxpayers throughout the year to help them understand and meet their tax, super and registry obligations, recognising that building good business habits is essential to getting it right from the start and staying on track.
Members expressed support for the campaign and suggested more education across TAFE and other courses would help reinforce this messaging.
Counter fraud program – ATO app update
(Links to strategic priority 2 – Safeguard the security of the tax system)
An update on the ATO app security features which were released in June, September and November 2025 was provided. We recognise the important relationship that tax professionals have with taxpayers and ask members to consider opportunities around how the app may support their interactions with their clients, and to promote the security features of the ATO app to them.
Members expressed support for taxpayers to use the ATO app for counter fraud purposes.
Payday Super
(Links to strategic priority 5 – Recognise, empower and support future tax practitioners)
The core Payday Super legislation received Royal Assent on 6 November 2025 taking effect 1 July 2026.
Key changes for Payday Super can be found on the ATO’s website. Draft Practical Compliance Guideline PCG 2025/D5 Payday Super – first year ATO compliance approach has been published on the ATO’s compliance approach for employers. The PCG 2025/D5 sets out what the ATO will consider when deciding how to apply compliance resources to investigate employers in the first year of Payday Super.
The Small Business Superannuation Clearing House (SBSCH) will close from 1 July 2026. Since 1 October 2025, new users have not been able to register. Employers should start planning now on how to meet super guarantee obligations once the SBSCH is closed, including reviewing ways employers can pay their employees' super.
Members expressed concerns around the closure of the SBSCH and the importance of practical solutions to support access to data history. The ATO will issue clear communication to current users outlining the importance of record keeping prior to its closure. Members raised concerns around the challenges to deliver these changes within the set timeframe. The Payday Super Working Group has been established to support the ATO’s implementation of Payday Super. Members can email paydaysuper@ato.gov.au to send through further feedback.
Tax Ombudsman review
(Links to strategic priority 4 – Increase trust and confidence in the tax system)
The ATO welcomes the release of the ‘ATO’s registered agent phone line and service offer to agents’ report. The Tax Ombudsman included 4 recommendations with 14 subparts. The ATO agrees with all recommendations, except for one subpart of recommendation 3. The 4 recommendations were framed around:
- ATO’s engagement with agents.
- ATO’s digital services.
- Registered agent phone line.
- Support for client-to-agent linking.
The ATO discussed opportunities for consultation and co-design as implementation of recommendations is progressed. Members welcomed the ATO’s commitment to strengthen consultation and engagement with the profession and expressed support for ongoing collaboration inclusive of both BAS and tax agents.
Environmental scan
(Links to strategic priority 5 – Recognise, empower and support future tax practitioners)
Co-chair Kerrie Jarius led the facilitated group discussion on insights, trends, developments and direction that the ATO should be aware of as context for the operation of the system overall, these included:
- small business cash flow
- ATO communications to agent’s verses clients
- unregistered advisers/ social media influencers.
Year in review
(Links to strategic priority 4 – Increase trust and confidence in the tax system)
The ATO values ongoing collaboration with the BAS Agent Advisory Group and members contributions to shaping improved services for BAS agents.
Members reflected on the current meeting structure and provided feedback to support effective engagement and maximise value of these meetings in 2026.
Other business
The group noted the following tabled papers:
- Agent Authorisation – Individuals and Sole Traders
- Winding Down Australia’s Cheques System
- Consultation group updates.