- [202511] Review of the tax treatment of digital assets and transactions in Australia [NEW]
- [202510] Small business future tax administration
- [202507] Agent authorisation process for individuals and sole traders
- [202427] Integration of the Cloud Authentication and Authorisation model into the sending service provider process
- [202426] Public country-by-country reporting transparency measure and exemption discretions
- [202404] Modernising PAYG instalment systems for small businesses with business accounting software
Registered | May 2025 |
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Expected completion of consultation | June 2026 |
Consultation status | Consultation will commence in July |
Consultation purpose | To identify, co-design, test and deliver contemporary digital solutions that will support progress towards a future digitalised tax experience for small businesses. |
Description | The ATO has a significant program of work underway to help small businesses get their tax right. Central to this program of work is the creation of a digital tax experience where small businesses have access to digital tools, services and resources. We are progressing exploration of administrative initiatives to inform, test and evidence opportunities within a digitalised tax experience for small businesses. This is a key focus area of our 2024–25 corporate plan. Stakeholder engagement is required to support co-design, development and implementation of these initiatives. Consultation will assist us to deliver contemporary digital solutions to enable a digital tax experience for small business. |
Who we are consulting |
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Consultation lead | Michael Morton, Small Business |
Registered | December 2024 |
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Expected completion of consultation | July 2025 |
Consultation status | Targeted consultation is underway. |
Consultation purpose | 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. |
Description | 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. |
Who we are consulting |
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Consultation lead | Kylie Johnston, Enterprise Solutions and Technology |
Registered | December 2024 |
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Expected completion of consultation | July 2025 |
Consultation status | Targeted consultation is underway. |
Consultation purpose | To seek feedback on public advice and guidance priorities for Australia’s new public country-by-country (CBC) reporting regime. |
Description | 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:
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). |
Who we are consulting |
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Consultation lead | Patricia Wang, Public Groups |
Registered | February 2024 |
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Expected completion of consultation | December 2025 |
Consultation status | Consultation is underway. |
Consultation purpose | 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. |
Description | The Modernisation of PAYG instalment systems measure was announced by the government in March 2022 in the Budget 2022–23 (PDF 3.83MB)External Link. 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. |
Who we are consulting |
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Consultation lead | Michael Morton, Small Business |