Welcome and introductions
The co-chairs welcomed members and guests to the meeting. Minor changes to the group's charter were endorsed and the group was advised that the proposed 2025 membership refresh has been postponed to 2026.
ATO Vulnerability Framework
The ATO presented an overview of the Vulnerability Capability and the draft Vulnerability Framework (Framework), which was released for public consultation on 12 June 2025, with submissions closing on 18 July 2025.
The Framework sets out the ATO’s commitment to supporting people experiencing vulnerability while carrying out its role of collecting tax to help fund essential services for the Australian community.
The Framework is founded on the commitments made in Our Charter and outlines 6 guiding principles, 4 core focus areas, and a clear approach to how the ATO engages with the community.
The ATO acknowledged that the Framework recognises its part within a broader eco-system, while also aiming to promote transparency around the ATO’s legal boundaries, funding, and responsibilities to help manage expectations and avoid misunderstandings.
The ATO's Frontline Operations area set up an Advocate Helpdesk in August 2024 in response to industry consultation and feedback. This team provides financial counsellors, tax clinic representatives and other advocates with direct support for their clients.
Financial counsellors and National Tax Clinic representatives are able to access the Advocate Help Desk via phone 1300 137 295 or email AdvocateHelpDesk@ato.gov.au Experienced ATO staff have been trained in assisting advocates to support taxpayers experiencing vulnerability.
Member comments
Members discussed challenges in preventing financial abuse and the need for early detection and ongoing awareness. They also raised concerns regarding company director responsibilities, questioning whether additional support may be warranted.
Feedback emphasised areas for strengthening the Framework, including balanced messaging on legal boundaries, greater clarity around the ATO’s discretionary powers, clearer agent collaboration, and enhanced transparency to demonstrate the Framework’s practical impact.
One member noted that the development of the Framework represents a significant advancement for the ATO when compared with other tax administrations and welcomed future plans for consultation and collaboration.
Post meeting update
Public consultation on the draft ATO Vulnerability Framework closed on 18 July 2025. The ATO received a significant volume of feedback from the community, advocates, and partners, highlighting the importance of this work. The final ATO Vulnerability Framework is now scheduled for publication in late October 2025, in support of a comprehensive communications launch aligned with the ATO's ongoing efforts to better assist people experiencing vulnerability.
ATO processing update
The ATO took members through the restructure from Service Delivery to Frontline Operations, the work it has done to reduce processing backlogs and how it manages demands and work volumes.
Members discussed specific processes impacting non-resident Australian business number (ABN) registrations and GST grouping applications. The ATO advised that some forms need to go through several, manual checks that impact on processing times.
The ATO said that form complexity and small volumes can also have an impact on processing times, although it remains focused on improving its internal processes and providing greater staff capability.
Frontline Operations will return in 2026 to update the group.
Member comments
A member asked if forms can be categorised by form type rather than work type, with simple forms able to be processed more quickly. The ATO advised that grouping the forms by work type works better administratively, however it is always looking to create efficiencies.
A member asked whether specific forms could be redesigned to increase efficiencies. The ATO advised that it's looking into the best mix of resources for the different work types and is considering whether redesigning specific forms would help.
A member said it would be helpful if the ATO could provide guidance on processing times they could expect for specific forms. The ATO is currently reviewing service commitments and will communicate them to members.
A member asked about the Australian Security and Investments Commission's suppression of director addresses, which prevents people from applying for an ABN and from changing director details via the Australian Business Register (ABR) login. The ATO outlined that director address suppressions are requested by taxpayers to protect their privacy. The member also asked why they are authorised to change ABR details online but cannot authorise a bulk upload of changes via the online services for business portal. The ATO will talk to the member offline about these issues.
No online channel for legal representatives
The ATO outlined improvements undertaken to address concerns that some GST Stewardship Group legal practitioners and members of other stewardship groups had identified when communicating with the ATO. There was general discussion about the constraints preventing legal practitioners from communicating digitally with the ATO. The ATO provided the group with a draft guide it has been developing for legal practitioners which aims to improve their experience when contacting the ATO on behalf of their clients.
Member comments
A member said the guide would be useful if it provides information for lawyers on what they have to do when requesting a ruling and seeking guidance on behalf of their clients. They said it would particularly benefit lawyers from small and medium-sized firms.
Members asked about faster and better alternatives to communicating with the ATO than post and fax and questioned whether there are other existing channels that could be used.
Community expectations of privately owned and wealthy groups and GST
The ATO's Private Wealth area sought input from members on how community expectations might shape its approach to GST compliance for privately owned and wealthy groups (POWG). The ATO asked members if there is a segment of the POWG population that they think needs a differentiated approach and what such an approach might look like.
Member comments
Members acknowledged the unique moral dimension of GST, being a tax that is collected by businesses for government and the community, with the expectation that they will ensure GST is correctly reported and remitted.
Members agreed that wealth alone should not determine differentiated GST engagement, and instead proposed alternative lenses for the ATO to consider, such as:
- tailored approaches for POWGs operating in specific industries where the community might consider there to be more risk
- engagement strategies informed by business sophistication, including their agent or adviser representation.
Members advised they would be interested in further workshopping this topic with the ATO if there is further data the ATO is able to share to support analysis through the industry and business sophistication lens.
Legislation and ATO updates
Members were provided with an opportunity to ask questions on updates which included:
- legislation and consultation
- news and program updates
- GST discussions at other ATO stewardship groups
- GST public advice and guidance
- GST litigation.
Attendees
|
Organisation |
Member |
|---|---|
|
ATO |
Emma Tobias (Co-chair), International Support and Programs |
|
ATO |
Andrea Wood, International Support and Programs |
|
ATO |
Darryl McCarthy, International Support and Programs |
|
ATO |
Emma Chamberlain, Individuals and Intermediaries |
|
ATO |
Michael Morton, Small Business |
|
ATO |
Natalie Payne, International Support and Programs |
|
Australian Banking Association |
Chris Plakias |
|
Chartered Accountants Australia and New Zealand |
Kevin O'Rourke |
|
Corporate Tax Association |
Stephanie Caredes |
|
CPA Australia |
Ken Fehily |
|
Digital Service Providers Australia New Zealand |
Matthew Prouse |
|
Independent Member |
Jennee Chan |
|
Law Council of Australia |
Rhys Guild |
|
Property Council of Australia |
Elke Bremner |
|
Small Business representative |
Amanda Gascoigne (Co-chair) |
|
The Tax Institute |
Bastian Gasser |
|
Wesfarmers Limited |
Caryn Bovell |
Guest attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
Anita Challen, Frontline Risk and Strategy |
|
ATO |
Anna Longley, Frontline Risk and Strategy |
|
ATO |
Carolynne McQuay, Private Wealth |
|
ATO |
Cassandra Franklin, Office of the Chief Tax Counsel |
|
ATO |
Jenny Lin, Private Wealth |
|
ATO |
Rob Thomson, Individuals and Intermediaries |
|
ATO |
Virginia Gogan, Public Groups |
|
Department of Treasury and Finance, Tasmania |
Damien Jarvis |
|
Tax and Business Advisory Clinic, UNSW |
Tony Martins |
|
Treasury |
Chadd Gunton |
|
Treasury |
Juyeon Lee |
Apologies
|
Organisation |
Member |
|---|---|
|
ATO |
Hector Thompson |
|
ATO |
Nadia Alfonsi |
|
ATO |
Narda Phillips |
|
ATO |
Rowan Fox |
|
ATO |
Sarah Vawser |
|
ATO |
Will Day |
|
Australian Bookkeepers Association |
Kerrie Jarius |
|
RSM Australia |
Sam Mohammad |
|
University of New South Wales |
Michael Walpole |
|
Treasury |
Emma Baudinette |