Welcome and introductions
The co-chairs welcomed members and guests to the meeting, noting recent ATO restructures. Members spoke to the closure of an action item on legal practitioners' ability to communicate digitally with the ATO on behalf of their clients. Members encouraged the ATO to find ways where legal practitioners can more easily interact with the ATO.
Counter fraud program
An overview on the fraud environment, including current risks in the GST environment and action being taken within Fraud and Criminal Behaviours (FCB) to treat this was provided.
The ATO app was discussed, with the introduction of new security features in June 2025 that allow taxpayers who register their device to lock their ATO record if they suspect fraudulent activity. Members are encouraged to share this information with their networks to increase awareness and adoption of the ATO app to help taxpayers combat fraud.
From 17 November 2025, security messages will expand to include Australian business number (ABN) and GST registration events and Online services for agents will provide more visibility of taxpayers' account statuses.
The ATO said the app is a secure channel that aims to counter the challenge of digitally enabled fraud.
Banking Industry Association representatives spoke about what they are doing to tackle cybersecurity and scams. Preventing scams without disrupting the ordinary course of business for customers is an ongoing challenge. Australia's banking industry is a world leader in responding to managing scams through the implementation of a scam prevention framework.
Member comments included:
- The implementation of client-to-agent linking, which provides protection against identity-related fraud and theft, and its impacts on tax agents.
- Younger taxpayers will look to interact more digitally with the ATO, moving from ato.gov.au to the app. The ATO said it will use the app to strengthen and secure existing online services.
- Members advised they would be happy to provide input into messaging that could be used to promote the ATO app as it expands its reach into the GST space.
Small business digitalised tax experience plus resilience framework
The ATO spoke about the planned implementation of initiatives to improve and modernise the small business tax experience and development of the small business resilience framework.
New small businesses often don't understand their tax and super obligations, are short on time and have a limited awareness of business fundamentals. Unexpected events such as family illness, supply chain issues or extreme weather have a greater impact on small businesses. While most try to meet their tax obligations, the small business tax gap and tax debts from this sector remain high.
The development of a small business resilience framework by the ATO aims to support sustainable businesses, prevent vulnerability and help to set up healthy habits from the start.
The ATO is a major touchpoint for small businesses and through the ATO's new to business email series provides information and guidance at one month, 6-month and 18-month intervals as a support tool for new business owners. The resilience framework is about how we use our data to identify critical points in a small business lifecycle and offer proactive support and guidance.
The ATO works closely with small business intermediaries and is aware of their issues interacting with clients who have limited business knowledge. It also supports people that have been moved from employee to contractor status and need to obtain an ABN.
The ATO has a significant program of work underway to progress a digitalised tax experience to help small businesses to meet their tax obligations correctly and from the start.
We are exploring how we better support businesses to manage the complexity in the system and improve their tax performance through digital and data driven solutions including:
- Better aligning tax processes with the way small businesses operate – integrating Pay as you go instalment calculations in software to reflect real-time economic performance.
- Making better use of data to enhance accuracy and provide greater certainty – enhancing pre-fill for individuals in business with a focus on using Taxable payments annual report data.
- Better aligning reporting and payment to existing small business processes and profitability – moving businesses with a history of poor compliance from quarterly to monthly reporting.
Member comments included:
- Is possible to tailor messaging for small business segments such as sole traders, microbusinesses and those with business activity statement agents and modify messaging to be more specific for their situations? The ATO said it is focused on developing more specific messaging.
- A range of activities the ATO could undertake to help small businesses was suggested including
- practical examples of GST registration (some tax agents are still getting it wrong)
- fact sheets using specific case studies
- small business podcasts and step-by-step videos that help businesses to work through what they must do including registration and guidance on what tax agents can ask the business.
- Members praised the work of the ATO and the support it is providing to both small businesses and tax agents and believe there are opportunities to provide positive stories on ato.gov.au or through social media.
- How can we help the ATO to find the right platforms to reach specific small business segments, including high-level government websites, councils, chambers of commerce and industry specific networks. Members proposed holding a specific meeting to workshop ideas.
Update on the supplementary annual GST return
The ATO provided an update following the first round of lodgments of supplementary annual GST returns by December balancers, noting the importance of these taxpayers (those lodging in 2024–25 represent more than 20% of all GST claimed and paid in the system).
The results demonstrated the investment many taxpayers had made in their GST governance and in actioning ATO recommendations from their most recent assurance review.
Around three-quarters of lodgers completed the GST analytical tool (GAT) and provided the results. Many taxpayers progressing towards fully implementing ATO recommendations provided expected GAT completion dates or dates for internal controls in their return.
The ATO advised early observations confirm that the information provided through the return, coupled with the assurance achieved through prior reviews, will enable us to tailor our future engagement resulting in less resource investment for many taxpayers. For instance, in the Top 1,000 program we have observed in the Combined Assurance Reviews that commenced following the lodgment of the return in August, that our engagement has been more tailored and targeted than it would have otherwise been. In some cases, no GST component of the review was undertaken.
Member comments included:
- They are comfortable with the progression of this initiative and how feedback from industry groups has helped the ATO to be able to close the information loop.
- As requested, the ATO provided members with information they can share with their networks and will return in in about a year's time to provide another update.
Australian border force – GST at the border
Australian Border Force (ABF) is the second-largest revenue collector for the Commonwealth. In 2023–24, it collected $5.6 billion in GST and $40.1 billion in deferred GST on imported goods in addition to collecting customs duty and other charges.
The tourist refund scheme administration and proposals to improve the traveller experience, including reduced processing times was discussed. Other countries with different models to Australia offer good examples of changes that could be implemented.
2025 review and 2026 forward work program
We propose a total of 3 regular meetings for 2026 plus the option to add specific, opt-in meetings or virtual consultations, like 2025.
Members endorsed the concept of holding 3 regular meetings plus another, member-led meeting the day before, enabling them to focus on a particular topic.
Following the meeting, the ATO will email members to seek their feedback on how the group worked in 2025, ideas for the 2026 forward work program and suggestions for a specific, member-led meeting.
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.
Recognising 25 years of GST
The Commissioner of Taxation Rob Heferen and former Commissioner of Taxation Michael D'Ascenzo joined the meeting to recognise and reflect on 25 years of GST.
They talked through the extensive work that the ATO and others undertook to set up, implement and administer the GST.
Attendees
|
Organisation |
Member or Attendee |
|---|---|
|
ATO |
Hector Thompson (Co-chair), International Support and Programs |
|
ATO |
Andrea Wood, International Support and Programs |
|
ATO |
Hayley Busuttil, International Support and Programs |
|
ATO |
Narda Phillips, Enterprise Solutions and Technology |
|
ATO |
Rowan Fox, Small Business |
|
Australian Banking Association |
Chris Plakias |
|
Chartered Accountants Australia and New Zealand |
Kevin O'Rourke |
|
Corporate Tax Association |
Stephanie Caredes |
|
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 |
Elisha Herbert |
|
University of New South Wales |
Michael Walpole |
|
Wesfarmers Limited |
Caryn Bovell |
Guest attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
Angela Allen, Small Business |
|
ATO |
Darryl McCarthy, International Support and Programs |
|
ATO |
David Allen, ATO Executive |
|
ATO |
Helen Wilson, Fraud and Criminal Behaviours |
|
ATO |
Melinda Balkin, Individuals and Intermediaries |
|
ATO |
Rob Heferen, Commissioner of Taxation |
|
ATO |
Virginia Gogan, Public Groups |
|
Australian Banking Association |
Mitchell Frater-Baird |
|
Australian Banking Association |
Nick Giurietto |
|
Australian Border Force |
David Wadsworth |
|
Australian Border Force |
Gabrielle Tramby |
|
Australian Border Force |
Katie O'Brien |
|
Australian Border Force |
Melissa Catania |
|
Department of Treasury and Finance, South Australia |
Eka Baker |
|
Department of Treasury, Western Australia |
Jake Prendergast |
|
Treasury |
Tanuja Doss |
Apologies list
|
Organisation |
Member |
|---|---|
|
ATO |
Sarah Vawser, Individuals and Intermediaries |
|
CPA Australia |
Ken Fehily |
|
RSM Australia |
Sam Mohammad |
|
The Tax Institute |
Bastian Gasser |
|
Treasury |
Emma Baudinette |