Vulnerability Framework
The Australian Taxation Office (ATO) is refining how it engages with taxpayers experiencing vulnerability with our new Vulnerability Framework, particularly in relation to evidence that may be required to demonstrate circumstances that affect a taxpayer’s ability to meet their tax obligations. Recognising that traditional documentation requirements can be difficult to obtain, the ATO has developed an administrative position on provision of evidence in vulnerability contexts and is testing and validating this approach. Members were provided with our proposed approach and advised that we have engaged with those with lived or living experience of vulnerability including:
- family violence and financial coercion as well as
- advocates
- intermediaries
- community groups
- ATO stakeholder groups
- other government agencies.
The engagement seeks to obtain insights on how to manage evidence requirements without causing re-traumatisation or harm, and to identify any additional third-party information sources that may assist in substantiating vulnerability. Feedback from consultation has informed the ATO’s approach, aiming to balance tax system integrity with trauma-informed, empathetic, and consistent support for affected taxpayers. Next steps for this work were outlined, including:
- defining the types of evidence that may be accepted from affected taxpayers
- updating relevant ATO practice statements
- and developing guidance, to support the implementation of our evidence approach and provide clarity for the community.
Member feedback
Members support the ATO’s proposed evidence approach. They noted the difficulty of balancing taxpayer risk with the need to substantiate circumstances, particularly where evidence is difficult to obtain in cases of financial abuse or coercion, recommending government agencies share information where possible to reduce the burden on victims.
Online objections form for individuals
The new online digital objections form for individuals will be launched over the weekend of 14–16 March 2026. The form will allow eligible taxpayers to lodge their objection online via Online services for individuals, from MyGov. The existing paper objection form will remain available on ato.gov.au. Advisers should continue directing taxpayers to the objection information on the ATO website in the first instance to ensure they confirm an objection is the correct pathway, before proceeding with either lodgment option.
Member feedback
Members supported the new digital objections form, indicating that legal practitioners want the ability to lodge objections electronically on behalf of clients, as current ATO options; post and fax, are of limited use. In requesting lodgment via email, already used informally by some practitioners we highlighted cyber-security concerns meaning email is not offered as a lodgment channel to lodge objections. Member feedback was acknowledged, but we advised that decisions on digital channels must balance priorities and cost. Questions were taken on notice regarding whether in-house tax teams, trusts and partnerships can use the new form and how objections lodged by post or fax are acknowledged. Responses will be provided in due course.
Attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
Rebecca Saint (Chair), Litigation and Legal Services |
|
ATO |
Fiona Knight, Public Groups |
|
ATO |
Grant Brodie, Individuals and Intermediaries |
|
ATO |
Marcus Ryan, Frontline Compliance |
|
ATO |
Rob Thomson, Individuals and Intermediaries |
|
ATO |
Rowan Fox, Small Business |
|
ATO |
Sara Darmenia, Individuals and Intermediaries |
|
Administrative Review Tribunal |
Robert Olding |
|
Australian Small Business and Family Enterprise Ombudsman |
Craig Latham |
|
Chartered Accountants Australia and New Zealand |
Karen Liew |
|
Corporate Tax Association |
Simon Staples |
|
CPA Australia |
Jenny Wong |
|
Law Council of Australia |
Angelina Lagana |
|
The Tax Institute |
Michael Wells |
Apologies
|
Organisation |
Member |
|---|---|
|
ATO |
Ben Kelly, Superannuation and Employer Obligations |
|
National Universities Tax Clinics |
Annette Morgan |