Business

January 2025

May 2025

Feedback is being considered.

To seek feedback on the design of the Indigenous and Remote Grant Opportunity Guidelines to ensure the guidelines are fit for purpose.

A closed non-competitive grant opportunity is being designed for special projects to be delivered by National Tax Clinics to Indigenous and remote communities, including low socio-economic areas and small businesses. This work will be delivered through the National Tax Clinic program by participating tax clinics who are successful in a closed non-competitive grant round.

We are seeking feedback from tax clinics to inform the design of the grant opportunity guidelines. This is to ensure the guidelines are fit for purpose in line with better practice according to the Commonwealth Grant Rules and Principles 2024. Feedback will inform the application process, including the assessment criteria and types of special projects to be delivered under the grant.

• National Tax Clinics
• Professional associations

Maryam Awan, Objections and Review
Maryam.Awan@ato.gov.au

December 2024

June 2025

Targeted consultation is underway.

To understand the implications of integrating the Cloud Authentication and Authorisation (CAA) model into the sending service provider (SSP) process and explore what support the ATO can provide impacted stakeholders to assist with the transition.

The SSP model was initially introduced to support the implementation of Single Touch Payroll (STP), providing an interim solution for digital service providers (DSPs) unable to integrate with Standard Business Reporting services.

The Cloud Authentication and Authorisation (CAA) framework is the current model used to establish a relationship between the software user and the Cloud based Digital Service Provider (DSP) and we’re looking to integrate with this model.

Changes will impact approximately 43,000 businesses currently utilising SSPs for STP submissions. Consultation will help us understand the implications of integrating the CAA model into the SSP process and identify the support we can provide to impacted stakeholders.

• Digital service providers
• Sending service providers
• Industry representatives
• Digital Service Provider Strategic Working Group

Kylie Johnston, Enterprise Solutions and Technology
DPO@ato.gov.au

December 2024

June 2025

Targeted consultation is underway.

To seek feedback on public advice and guidance priorities for Australia’s new public country-by-country (CBC) reporting regime.

Following the introduction of the public CBC reporting regime in Australia, the ATO is committed to ensuring clear and effective guidance on its administration.

One key component of this regime is the exemption process, which allows certain entities to apply for full or partial exemptions from public reporting requirements under specific circumstances.

To support the fair and transparent administration of exemptions, we are developing a draft Practice Statement (PSLA) to outline the criteria, evidence requirements, and decision-making framework. The PSLA will outline the Commissioner of Taxation’s approach to proposed public CBC reporting exemptions in the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024. The guidance will include:

• the process for submitting applications
• information that should be provided with applications
• considerations relevant to the exercise of the discretion sought.

This initiative builds on feedback received during the consultation process for the drafting of the public CBC reporting and aims to provide clarity and certainty to affected multinational entities (MNEs).

• Members of the
  • National Tax Liaison Group
  • Large Business Stewardship Group
  • Private Groups Stewardship Group
• Other key stakeholders

Patricia Wang, Public Groups
PublicCBC@ato.gov.au

October 2024

June 2025

Target consultation is underway.

To understand the implications for business if eInvoicing becomes the preferred channel for government to accept invoices from suppliers, and to explore the support expected from the Australian Peppol Authority, particularly during the transition period.

Currently, use of eInvoicing via the Peppol network in Australia is optional. Despite efficiency and security benefits, adoption to date remains below the levels to needed to realise the broader productivity benefits associated with the technology. Consultation will explore how the Australian Peppol Authority can increase the use of eInvoicing for business to government transactions, how this would affect various segments of the community, and what support may be required to assist through the transition period.

• Small, medium and large businesses
• Tax and BAS agents
• Federal government departments
• Digital service providers

Mark Stockwell, Enterprise Solutions and Technology
Mark.Stockwell@ato.gov.au

February 2024

December 2025

Consultation is underway.

To explore opportunities to help small businesses calculate their pay as you go (PAYG) instalments based on current financial performance extracted from business accounting software.

The Modernisation of PAYG instalment systems measure was announced by the government in March 2022 in the Budget 2022–23 (PDF 3.83MB)This link will download a file. Under the measure, companies can choose to have their PAYG instalments calculated based on current financial performance, extracted from business accounting software, with some tax adjustments. The intent is to improve alignment between PAYG instalment liabilities and profitability, and support companies in managing cash flows.

Small businesses can use software to manage their business operations and meet their tax obligations. The ATO is exploring how data within a small business’s natural digital accounting system could be leveraged to enable the calculation of PAYG instalments based on current financial performance, without the need for legislative change.

This is part of Improve small business tax performance, one of the key focus areas in the ATO corporate plan 2023–24. The ATO is collaborating with partners to build a digital-first tax ecosystem to enable seamless tax reporting from business source systems.

• Tax professional associations
• Digital service providers
• Financial technology providers
• Tax and BAS agents
• Small businesses

Michael Morton, Small Business
Michael.Morton@ato.gov.au