Opening comments
Both chairs acknowledged the agenda as primarily member-driven, with many topics discussing the role of professional organisations in the tax system.
Treasury
Treasury outlined the status of multiple open reviews, including the review of ATO and Tax Practitioners Board (TPB) information gathering powers; review of penalty regime for promotors of tax exploitation schemes; review of secrecy provisions; and review of legal professional privilege.
The Board of Tax (BoT) review into red tape reductionExternal Link was announced in September 2025. Professional associations are encouraged to look at the BoT website for details of upcoming consultation.
Partnership between professional associations and the ATO
Members explained the role of their respective professional organisations and how they assist members with technical enquiries. All organisations actively provide input into ATO and Treasury consultations.
ATO speakers at professional association events are very well received with members appreciating candid and open discussions with ATO representatives. Members suggested the ATO also consider inviting representatives from professional associations to address internal ATO webinars to provide an external perspective.
Members discussed ways to improve communication between the ATO and professional associations, including online services and sharing of common topics or messages of importance to the ATO.
The disciplinary role of the TPB and professional associations
Professional associations can receive complaints from the public or from government bodies such as the TPB. All complaints are taken seriously and are investigated fully. Associations ensure complainants also lodge complaints with the TPB.
The TPB identifies, prioritises and addresses professional misconduct with fair and proportionate approaches., which provides an opportunity for tax practitioners to review their products and services, to update their advice, and address any concerns in a timely fashion, responding with cooperation and transparency, with their clients, the ATO and the TPB. The TPB’s desire to work more closely with professional bodies and drawing on a broader pool of information will result in earlier identification and more effective intervention.
The TPB is working with each of the recognised professional associations to better understand their regulatory compliance and professional standards processes. The TPB has a priority focus on how information can be better shared and how the TPB and professional bodies can enhance collaboration and coordination.
Supporting tax agent practices
Members heard how CPA Australia and the Institute of Public Accountants (IPA) support tax agent practices.
CPA Australia has a suite of tools and resources available to members, along with practical support. It also conducts continuing professional development reviews of its membership to ensure obligations are being fulfilled.
The IPA provides templates and tools as well as links to ATO tools. Where ATO information isn’t available, it will proactively provide guidance documents and webinars to bridge the gap.
Professional associations have a role to ensure members take all necessary steps to protect their practice from cyber risks, and in turn protect the tax system. Members noted that the ATO having a secure messaging system is crucial to ensuring cyber health of the ATO and association members.
Contributing to the tax system – supporting small business and vulnerable people
The ATO is keen to ensure professional associations support members, particularly small businesses that do not have access to paid professional assistance to deal with tax obligations.
Pro bono work is recognised as a compulsory aspect of most law firms, with set targets in place for many. The Administrative Review Tribunal also has a formal referral scheme for unrepresented taxpayers which is supported by barristers and solicitors nationwide. While there is no formal pro bono scheme for tax practitioners, all members of The Tax Institute (TTI) have access to complimentary professional indemnity insurance if they provide pro bono services.
To support vulnerable people, TTI provides guidance to members, including outlining indicators of financial abuse, along with how, when and where to refer a client. Professional association members’ awareness of financial abuse is growing; however more resources are required, and members also need specialist support services.
ATO vulnerability framework
The ATO received 71 submissions and over 550 pieces of individual feedback in response to its public consultation on the vulnerability framework. The intent of the framework was well-received with some areas of improvement noted, including in relation to language and tone and removal of ATO jargon.
The framework was updated to recognise that in some cases the law provides the commissioner with discretions. The ATO is committed to exercising appropriate discretions, and we will clearly communicate what is possible in doing so. The structure was revised to ensure the ATO first affirms its commitment to support people experiencing vulnerability.
Following its release on 21 October 2025 the ATO is working on an implementation plan, focusing on how to make the most impact while working with partners to understand any unintended consequences of our actions.
ATO concessions
The ATO is reviewing and incorporating feedback received on the concession principles. Feedback highlighted the need to clarify expectations and tighten definitions of the principles to ensure they’re not misunderstood. ‘Transparency’ has been added as a guiding principle, to ensure it will be clear how the policy has been applied and decisions made.
The next stage will be to look at how the principles and policies interact and how the new settings will be operationalised within the ATO. The ATO is keen to understand what is necessary for a tax professional to do their job effectively and engage with the tax system. The ATO will arrange an out of session discussion with NTLG members to discuss this further.
Professional associations and ATO consultation
Professional associations have well established processes for developing submissions for ATO consultation matters. It is usual for associations to prepare individual submissions; however joint submissions are sometimes preferred. If all organisations don’t agree with a position in a group submission, they will do a supplementary submission, or if there’s a point of contention that will be noted.
Where possible, it is useful for a compendium to be published as it shows when an organisation hasn’t agreed with a position – it provides visibility of any contentious items. Members suggested the ATO consider having follow-up conversations after receiving a joint submission if there is a further need to understand which issues within a submission are the highest priority.
The ATO noted that there will be times where it will seek separate views from professional associations, rather than shared views from multiple associations. If this is the case, the ATO will ensure reasons are clearly communicated.
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 |
|
The Tax Institute |
Jerome Tse (Co-chair) |
|
The Tax Institute |
Julie Abdalla |
|
Treasury |
Diane Brown |
|
Treasury |
Laura Berger-Thomson |
Guest attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
David Allen, Frontline Operations |
|
ATO |
Jane Sansom, Frontline Business Improvement |
|
ATO |
Kavita Panjrantan, Private Wealth |
|
ATO |
Rebecca Bodel, Frontline Risk and Strategy |
|
ATO |
Rob Thomson, Individuals and Intermediaries |
|
ATO |
Rowan Fox, Individuals and Intermediaries |
|
ATO |
Sarah Vawser, Individuals and Intermediaries |
|
ATO |
Sheridan Harvey, Enterprise Strategy and Design |
|
ATO |
Sonia Corsini, Frontline Risk and Strategy |
|
Chartered Accountants Australia and New Zealand |
Vanessa Chapman |
|
CPA Australia |
Gavan Ord |
|
CPA Australia |
Katherine Psomas |
|
CPA Australia |
Melissa Read |
|
Tax Practitioners Board |
Janette Luu |
|
Tax Practitioners Board |
Michael O'Neill |
Apologies
|
Organisation |
Member |
|---|---|
|
The Tax Institute |
Sumitha Krishnan |
|
Treasury |
Laura Berger-Thomson |