Lodge and pay reset
The Australian Taxation Office (ATO) is focused on addressing unpaid tax debt, in accordance with the Corporate Plan 23–24. The increase in the collectible debt book post COVID-19 requires the ATO to shift behaviour back to an engagement and a payment culture, to ensure fairness to those who pay on time. The focus areas include unpaid superannuation guarantee surcharge, refund fraud, audit programs, aged and high value tax debts and employers with new debts. For some clients, firmer action will be required, for example the imposition of director penalties and disclosure of tax debts. The ATO will continue to provide support to clients who need it with options such as payment plans, deferrals and remission of penalty and interest. Clients who contact the ATO early will be best placed to discuss such options.
Objection service principles
The ATO has developed objection service principles aligned to the new Taxpayer Charter, that outline staff and client expectations when engaging in the objection process. For staff, these principles include being:
- client focused
- fair and reasonable
- accountable
- professional.
For clients, these principles focus on:
- timely engagement
- being open and transparent
- preparedness.
The aim is to highlight best practice and a greater understanding of what a client can expect when participating in the objection process. The service principles will be published on ato.gov.au in 2024.
Small business independent review expansion
As announced in the May 2023 budget, the ATO will be trialling an 18-month expansion of the Small Business Independent Review (SBIR) service, to businesses with an aggregated turnover between $10 million and $50 million from 1 July 2024. This is part of the government’s new measures aimed at driving collaboration with small business to reduce the time complying with tax obligations. The expansion of the SBIR means that the delivery of the service will expand into the private wealth client experience and has required the ATO to review the current criteria to ensure that it and the associated processes are fit for the expanded program in readiness for commencement in 2024.
Administrative review tribunal
The Australian Government announced in December 2022 that the Administrative Appeals Tribunal would be abolished and replaced by a new federal administrative body; the Administrative Review Tribunal (ART). The ART is expected to commence on 1 July 2024 however the date is dependent on the timing of the enquiry’s report and the consequent passage of the Bills through parliament.
Post meeting comment
On 7 December 2023 the government introduced the Administrative Review Tribunal Bill and the Administrative Review Tribunal (Consequential and Transitional Amendments No.1) Bill (together 'the Bills') into the House of Representatives. The Bills have been referred to the House of Representatives Standing Committee on Social Policy and Legal Affairs to scrutinise the Bills ‘to ensure they achieve the Government’s policy objectives and do not have any unintended consequences'.
Attendees
|
Organisation |
Member |
|---|---|
|
ATO |
Andrew Orme (Chair), Objections and Review |
|
ATO |
Fiona Knight, Public Groups |
|
Administrative Appeals Tribunal |
Michael Abood |
|
Australian Small Business and Family Enterprise Ombudsman |
Craig Latham |
|
Chartered Accountants Australian and New Zealand |
Ashley King |
|
Chartered Accountants Australian and New Zealand |
Karen Liew |
|
CPA Australia |
Bill Leung |
|
Law Council of Australia |
Angelina Lagana |
|
Law Council of Australia |
Hugh Paynter |
|
The Tax Institute |
Chris Kinsella |
|
The Tax Institute |
Michael Wells |
Guest Attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
Alicia Bennett, Objections and Review |
|
ATO |
Daniel Nesci, Objections and Review |
|
ATO |
Diana Bedelovski, Objections and Review |
|
ATO |
Farisha Ali, Objections and Review |
|
ATO |
Jillian Kitto, Lodge and Pay |
|
ATO |
Jo Torrens, Objections and Review |
|
National Tax Clinics |
Annette Morgan |
Apologies
|
Organisation |
Member |
|---|---|
|
ATO |
Michael Morton, Small Business |
|
ATO |
Rebecca Saint, Public Groups |
|
Corporate Tax Association |
Simon Staples |