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Strengthening the system

Published 22 June 2026

…so it works fairly and as intended.

We aspire to a future where taxpayers comply by default, and where evasion and fraud are identified and stopped before they can succeed, strengthening trust in a fair and resilient system.

Today, most taxpayers want to do the right thing. While some taxpayers make genuine mistakes, others deliberately exploit the system through misreporting, aggressive arrangements or concealing income. Some remain outside the system altogether. Serious fraud and evasion undermine fairness, weaken the level playing field and erode confidence for everyone.

By maximising the value of the data we hold, and embedding safeguards by design, we can clarify expectations, enhance services and take timely, proportionate action. This supports taxpayers to stay on track while preventing deliberate non-compliance and fraud by design, protecting those who do the right thing and reinforcing confidence in a system that works as intended.

We’re raising the bar

We’ll act earlier and more deliberately to protect the fairness and integrity of the system. By sharing our concerns earlier, we’ll help taxpayers and advisers stay on track and work together to correct issues as they arise.

Where risks emerge, earlier visibility will allow us to detect and address problems sooner. Where behaviour is deliberate or harmful, we’ll act decisively to ensure all taxpayers, regardless of size and structure meet their obligations.

By supporting taxpayers to self-correct and hardening the system against exploitation, we’ll build confidence that the ATO is trustworthy and the system is strong, fair and works as intended.

Shifts in action

3.1 Strengthening guidance and early warnings

by clearly communicating expectations, insights and concerns earlier – so taxpayers and advisers can self-correct.

3.2 Preventing and disrupting fraud systematically

through proactive use of data, analytics, and automation – so fraud and evasion are stopped before they occur.

3.3 Exploring system resilience opportunities

including hard‑wired safeguards and eligibility controls – so the system is harder to exploit and performs as intended.

We are shifting from post-event detection and delayed interventions, to real-time intervention at scale, resulting in a resilient system with fewer points of vulnerability.

 

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