ATO chair
The Tax Practitioner Stewardship Group (TPSG) Australian Taxation Office (ATO) chair provided an update on key ATO and TPSG related matters, including the Fraud Campaign targeting Intermediaries, ATO Strategy and Corporate Plan and a recap of TPSG out-of-session meetings.
The ATO chair provided an update on the proposed consultation approach for the upcoming Budget Measures for Trusts, negative gearing and capital gains tax (CGT) changes. Members were supportive of the proposed way forward and highlighted the importance of collaboration.
Environmental scan
A discussion on key insights, trends, and developments that the ATO should consider as broader context for the effective operation of the tax and superannuation systems was discussed, including:
- superannuation guarantee charge letter campaign
- non-residents private health insurance
- deduction compliance operation models
- pressures across the tax practitioner community
- CGT nudge messaging.
The ATO is addressing these items as part of our ongoing work.
Client-to-agent linking
The ATO provided an overview of the planned deployment of client-to-agent linking for individuals and sole traders, with testing through a pilot to begin in March 2027 ahead of full implementation in November 2027. Expressions of interest for pilot participants will be sought from October 2026, with further information available on the ATO website.
Members supported the intent of the client-agent linking to strengthen security and address fraud risks, while expressing the need for additional collaboration with tax and BAS agents to understand the wider professional experience.
The ATO confirmed it will continue consultation with the profession and use pilot feedback to refine the processes and support model.
Red tape reduction
The ATO introduced the red tape reduction item to seek collaboration with members on opportunities to reduce red tape and enhance the effectiveness of the tax and superannuation system.
Members supported the initiative and suggested leveraging current Tax Practitioner Improvements Working Group collective priorities and existing submissions made to the Board of Taxation.
Payday Super
The ATO provided an update on the implementation of Payday Super since 1 July 2026. The ATO website remails the trusted source for Payday Super information.
Members highlighted that clearing house arrangements and payment processing timeframes can affect visibility of payment status. Members supported ongoing collaboration on messaging to help educate clients on these timing considerations.
Tax Ombudsman report into Online services for agents and recommendations
On 20 August 2026, the Tax Ombudsman published its review into Online service for agents. The review was undertaken after registered agents raised concerns about both the effectiveness of Online services for agents and their broader digital interactions with the ATO.
The ATO welcomes the review and has agreed to all 3 of the recommendations. The ATO’s approach aims to deliver some immediate improvements on known irritants, balanced with longer-term investments in progressing a secure 2-way digital interaction capability.
A key element of the ATO’s approach is a commitment to making incremental improvements visible, prioritised and accountable, ensuring they are not lost behind competing demands.
Members emphasised the importance of clear prioritisation and scope, while ensuring tax practitioner perspectives are appropriately captured and considered when prioritising future system and service improvements alongside broader ATO delivery priorities.
The ATO committed to transparency of communications delivering sequencing of improvements.
Secure communication capability
The ATO is progressing the Secure Communication Capability Program to establish a modern, enterprise-wide capability that supports secure, scalable and integrated digital communication with taxpayers, representatives and authorised third parties.
The program will focus on modernising outbound communications, supporting secure 2-way digital communication, and providing appropriate digital channels for authorised third parties.
Members were supportive of ATO's initial proposed approach and encouraged continued engagement and consultation with the profession.
The ATO noted the program is currently in its initial stages, will be subject to further approval processes and will continue to engage with stewardship group stakeholders and other relevant stakeholders as the program progresses. The ATO will provide further updates at appropriate milestones.
Tax Practitioner Improvement Consultation Working Group
The Tax Practitioner Improvement Consultation Working Group (TPIC) has continued to make progress against its 2 purposes; consultation on implementing the Tax Ombudsman’s recommendations from the Registered Agent Phone Line and Service Offer (RAPL) Report and working with members on the Priority Improvements that they identified at the April meeting.
Regarding the RAPL review, 9 of the 14 recommendations have been presented to the TPIC on at least one occasion up to the end of July. We have also completed 5 targeted consultation sessions outside of the TPIC to deep dive into specific aspects of the recommendations.
For the Priority Improvements work, the ATO continues to present at TPIC meetings to provide transparency on the identified priorities, including which improvements the ATO are or can progress (short-term or longer term), as well as those that are unlikely to proceed and the reasons for this.
Members were supportive of the progress of the working group and the collective ATO and tax profession priorities.
Crypto-asset reporting framework and Domestic reporting regime
The ATO presented the proposed approach to the implementation of the Organisation for Economic Co-operation and Development crypto-asset reporting framework (CARF). The ATO also announced the introduction of a new label in the individual tax return and CGT schedule to separate gains and losses for crypto assets to improve visibility and transparency. The ATO Chair reminded members CARF is at a policy level and not yet law. The new labels are not dependent on the enactment of legislation.
Members supported the CARF framework and highlighted potential data quality and administrative challenges, noting some taxpayers undertake thousands of crypto transactions, which may create significant reporting and compliance complexities.
Members emphasised the need for clear guidance and practical implementation, including:
- consideration of taxpayer awareness
- high transaction volumes
- data quality
- future use of reported information
- clarity around reporting obligations.
The ATO will continue to engage with stakeholders as the government's announced measures progress and further information becomes available. Australia's first exchange of information under the CARF is expected to commence in 2028.
Compliance cost framework
As part of the ATO commitment to productivity and regulatory reform, a framework for the estimation of compliance costs is being developed. The objective of this framework is to provide insights into compliance costs across tax types and market segments to inform matters of policy, law and administration.
Members emphasised the importance of capturing the differing compliance experiences of taxpayer cohorts and ensuring the framework reflects contemporary compliance costs, including technology, software and administrative burdens.
Members supported ongoing consultation and encouraged the ATO to draw on existing research and stakeholder insights to identify opportunities that would deliver the greatest reduction in compliance costs.
The ATO is committed to ongoing collaboration with stakeholders across the tax and superannuation system to help inform the early design and development of the framework.
Tax Practitioners Board
The Tax Practitioners Board (TPB) provided an update to members on topics, including:
- TPB sanction reforms, highlighting the TPB will take a measured, proportionate and risk-based approach to implementing the enhanced sanctions regime.
- Revised guidance being developed to explain when the provision of digital services, including artificial intelligence (AI) services, constitute tax agent services.
- The TPB’s regulatory posture statement that is in development.
- False or misleading statements – a recent legislative determination clarifies what information needs to be reported by a practitioner to the Commissioner of Taxation or TPB.
- Breach reporting, and AI guidance, which was recently published and has been well-received.
Members encouraged the TPB to continue to engage with the profession on issues such as sanctions reform and the digital services provider guidance.
Australian business number authentication
The government provided funding to the ATO in the 2026–27 Budget to uplift authentication for Australian business number (ABN) applications. From November 2027, individuals applying online for an ABN will be required to use a digital identity, including tax practitioners applying on behalf of their clients.
The ATO provided members with an overview of the proposed design options for feedback.
Members supported efforts to strengthen the integrity and security of the ABN registration process and welcomed improvements to registration and notification arrangements.
Members noted the need to consider implications for BAS agents and stressed that enhanced authentication measures should be implemented in a way that maintains a streamlined and accessible experience for taxpayers and their representatives.
Other business
The group received an update from the ATO’s Frontline Operations and noted the following tabled papers:
- 2026 TPSG charter
- Independent review update
- Tax Loss Carry Back
- Economic practice
- Parking lot
- Consultation and working group updates.
Attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
Grant Brodie (Co-chair), Individuals and Intermediaries |
|
ATO |
Bec Smith, Frontline Business Improvement |
|
ATO |
Ben Kelly, Superannuation Employer Obligations |
|
ATO |
Claire Miller, Enterprise Solutions and Technology |
|
ATO |
Kylie White, Frontline Services |
|
ATO |
Claire Miller, Enterprise Solutions and Technology |
|
ATO |
Rowan Fox, Small Business |
|
ATO |
Sarah Vawser, Individuals and Intermediaries |
|
Australian Bookkeepers Association |
Peter Thorp |
|
Chartered Accountants Australia New Zealand |
Susan Franks |
|
CPA Australia |
Bill Leung |
|
Institute of Certified Bookkeepers |
Matthew Addison |
|
Institute of Certified Bookkeepers |
Rob Marshall |
|
Institute of Financial Professionals Australia |
Mark Dodds |
|
Institute of Public Accountants |
Tony Greco |
|
Tax Practitioner |
Annette Morgan |
|
Tax Practitioner |
Brian Greenacre |
|
Tax Practitioner |
Dean Forte |
|
Tax Practitioner |
George Tharakan |
|
Tax Practitioner |
Julian Shimmin |
|
Tax Practitioner |
Petrina Stamos |
|
Tax Practitioner |
Tracey Dunn |
|
Tax Practitioner |
Ursula Lepporoli |
|
Tax Practitioners Board |
Debra Anderson |
|
Tax Practitioners Board |
Peter de Cure |
|
The Tax Institute |
Leanne Connor |
Guests
|
Organisation |
Attendee |
|---|---|
|
ATO |
Emma Chamberlain, Individuals and Intermediaries |
|
ATO |
Farisha Ali, Individuals and Intermediaries |
|
ATO |
Hayley Evans, Frontline Risk and Strategy |
|
ATO |
Iain Lang, Enterprise Solutions and Technology |
|
ATO |
Joshua Fellows, Enterprise Solutions and Technology |
|
ATO |
Martin Jacobs, Frontline Risk and Strategy |
|
ATO |
Philip Akroyd, Policy Analysis and Legislation |
|
ATO |
Rochelle Cleary, Individuals and Intermediaries |
|
ATO |
Shane Moore, Superannuation and Employer Obligations |
|
ATO |
Stephanie Clarke, Superannuation and Employer Obligations |
|
ATO |
Trent Jakubowski, Policy Analysis and Legislation |
|
Tax Practitioners Board |
Andrew Orme |
Apologies
|
Organisation |
Member |
|---|---|
|
ATO |
Nicole Dykstra, Frontline Business Improvement |
|
Institute of Public Accountants |
Letty Chen |