Treasury
Treasury provided the following update:
- Budget lock-up will proceed as usual.
- Multiple announced but unenacted measures are still outstanding. Should a new government be elected, Treasury will engage with the government to confirm or remove these from the Budget. Parliament will sit after the Budget and prior to end of financial year.
Consultation governance next steps
The ATO is developing a Chief Executive Instruction (CEI) for ATO staff. The CEI will outline staff responsibilities and expected behaviours in consultation activities.
Integrity and confidentiality
The rollout of the integrity declarations across ATO consultation groups is progressing well. The ATO is continuing to look for opportunities to streamline the process, particularly for members who are in multiple groups.
New confidentiality deeds are in place for all confidential consultation. A separate deed will apply for each confidential consultation matter. The ATO is continuing to work with ATO consultation leads to refine the implementation of the deeds to ensure consultation participants have a positive experience.
Delivery of guidance to assist taxpayers understanding the ATO’s position
Members emphasised the importance that timely public advice and guidance (PAG) plays to support understanding of the law. The ATO applies its resources to provide PAG to the highest priority issues.
Suggestions for topics that the ATO should consider providing guidance upon can be sent to the Advice under development program by emailing publicguidance@ato.gov.au
Evaluation of past consultation
The ATO provided an overview and evaluation of the consultation process for a few consultations. Consultation leads considered the consultation principles were appropriately applied. Webinars were found to be a useful tool where appropriate and able to be utilised as part of the consultation process.
Timing of the consultation and length of the consultation need to be given sufficient consideration to minimise the likelihood of consultation fatigue upon consultation participants and provide optimal conditions for consultation to occur, that is avoiding peak periods for industry participants.
Commissioner reflections
The Commissioner of Taxation reflected on his first year in the position and shared the updated purpose and vision The priority for the ATO is to ensure appropriate tax is paid so government can deliver services.
The ATO is considering the recommendations of the recent Australian Public Service Commission capability review and will respond in due course.
Current consultation matters
The ATO is engaging in consultation matters relating to thin capitalisation, non-arm’s length expenditure arrangements and superannuation contributions, and personal services business and Part IVA. Overall, members felt that ATO consultation processes are run well, however stressed the importance of adopting consultation best practice and including strong business examples within PAG products to ensure practicality and utility.
Proposed public advice and guidance priorities
The ATO provided insight into PAG prioritisation. As part of this process, prior to developing new PAG products, the ATO forms a view on the community and strategic need for the PAG, as well as seeking to understand any likely outcomes (should PAG not be developed), considering any alternate ways a matter can be addressed. Any requests for PAG development can be submitted via email publicguidance@ato.gov.au
Attendees
|
Organisation |
Member |
|---|---|
|
ATO |
Kirsten Fish (Co-chair), Law Design and Practice |
|
ATO |
Jeremy Hirschhorn, Client Engagement Group |
|
Chartered Accountants Australia and New Zealand |
Michael Barbour |
|
Chartered Accountants Australia and New Zealand |
Susan Franks |
|
Corporate Tax Association |
Simon Staples |
|
CPA Australia |
Alexis Kokkinos |
|
CPA Australia |
Jenny Wong |
|
Institute of Public Accountants |
Tony Greco |
|
Law Council of Australia |
Mia Clarebrough |
|
Law Council of Australia |
Neil Brydges |
|
Treasury |
Laura Berger-Thomson |
Guest attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
Andrea Wood, International, Support and Programs |
|
ATO |
Anthony Bach, Tax Counsel Network |
|
ATO |
Ashwin Swaminathan, Office of the Chief Tax Counsel |
|
ATO |
Fiona Dillon, Office of the Chief Tax Counsel |
|
ATO |
Harjit Singh, Office of the Chief Tax Counsel |
|
ATO |
Ivica Bolonja, Office of the Chief Tax Counsel |
|
ATO |
Karen Rooke, Tax Counsel Network |
|
ATO |
Raj Srikhanta, Office of the Chief Tax Counsel |
|
ATO |
Rob Heferen, Commissioner of Taxation |
|
ATO |
Rob Thompson, Individuals and Intermediaries |
|
ATO |
Sheridan Harvey, Enterprise Strategy and Design |
|
ATO |
Stephen Dodshon, Public Groups |
|
ATO |
Tony Poulakis, Small Business |
|
ATO |
Usha Narain, Superannuation and Employer Obligations |
|
The Tax Institute |
Sumitha Krishnan |
|
The Tax Institute |
Tim Sandow |
Apologies
|
Organisation |
Member |
|---|---|
|
The Tax Institute |
Jerome Tse (Co-chair) |
|
The Tax Institute |
Julie Abdalla |
|
Treasury |
Diane Brown |