Individuals

October 2025

June 2026

Consultation has commenced.

To explore the design and validation of practical resources such as translated documents, factsheets, and infographics to help improve understanding and support equitable access to ATO information and guidance, with the aim of better assisting people experiencing vulnerability in engaging with the tax system.

The ATO is working to design and develop practical, easy-to-understand resources that help people experiencing vulnerability better engage with the tax system. These materials, such as translated documents, simplified factsheets, and visual guides aim to make it easier for individuals to understand their tax obligations and access relevant services.

This consultation forms part of the broader implementation of the ATO’s vulnerability capability, which was established to strengthen how we support people experiencing vulnerability through targeted and effective service options.

As part of this work, the ATO has developed a Vulnerability Framework which outlines:

• the ATO’s role in supporting people experiencing vulnerability
• how vulnerability considerations are embedded into the design of procedures, services, and support arrangements – including staff capability.

• Subject matter experts
• Community and advocate organisations
• Professional associations
• Industry representatives
• Stewardship groups
• People with lived experience

Michelle Mathews, Individuals and Intermediaries
Michelle.Mathews@ato.gov.au

June 2025

April 2026

Targeted consultation is underway.

To seek feedback on the proposed draft taxation determination (TD) setting out the Commissioner of Taxation’s view on the application of the capital gains tax (CGT) rollover in Division 128 of the Income Tax Assessment Act 1997 when there is a chain of deaths, prior to the publication of the draft for public consultation.

The ATO is seeking industry feedback on a proposed draft TD. The TD will confirm how the rollover in Division 128 of the Income Tax Assessment Act 1997 applies when a beneficiary of a deceased estate dies before a CGT asset of the deceased estate passes to them. This is referred to as the ’double death’ scenario. We will also seek feedback on common ‘double death’ examples. Feedback from consultation will ensure the new TD effectively supports the individual market to determine CGT outcomes in a double death situation.

• Stewardship groups
• Public State Trustees
• Professional associations
• Specialists in the field

Danijela Jablanovic, Individuals and Intermediaries
Danijela.Jablanovic@ato.gov.au

March 2025

June 2026

Targeted consultation is underway.

To seek input on an agent authorisation process to strengthen the protection of individual and sole trader information.

The ATO has delivered an agent nomination process through the client-to-agent linking project to entities with an Australian business number (excluding sole traders). The next stage of the project is focused on an authorisation process for individuals and sole traders to control who has access to their information through ATO online services. Consultation includes discussions with a variety of representatives including agents, professional associations, industry representatives, individuals and sole traders. This will assist us to make informed decisions on delivering this fraud control to the individual's market.

• Tax agents
• Industry representatives
• Individuals
• Sole traders

Ziva White, Individuals and Intermediaries
AgentAuthorisationConsult@ato.gov.au