Consultation arrangements
The ATO consults using established groups or bespoke consultation depending on the matter.
Consultation can take a variety of forms including:
- existing groups
- consultation papers
- stakeholder briefings
- facilitated workshops
- focus groups
- interviews.
The appropriateness of each method will depend on what we are consulting about, our objective, the time available and level of impact or risk.
Bespoke consultation
Bespoke consultation is tailored and uses diverse and multiple methods to engage with stakeholders. It is flexible in its approach and does not include consultation completed exclusively with members of a single consultation group.
Established groups
The ATO has several existing consultation groups that can be used to conduct consultation. These groups have a clear purpose and comprise a diverse range of stakeholders.
Consultation expectations
Our principles recognise the importance of good relationship management to achieve quality consultation outcomes.
This includes establishing expectations for each party involved in ATO consultation and promoting a commitment to integrity and maintaining confidentiality when applicable.
All parties involved in consultation are to:
- be treated with courtesy and respect
- disclose any matters that could be perceived to be, or are, conflicts of interest
- engage in the consultation in good faith and with integrity
- respect and maintain the confidentiality of information provided by others
- be open to feedback
- show mutual respect for the expertise and contributions of others
- abide by the professional code of conduct and/or values relevant to them, if applicable
- acknowledge while diversity in views is respected, the ATO remains responsible for the final decision or approach that will be taken.
Participants in consultation are to:
- bring an open mind and actively share your knowledge and expertise
- bring relevant knowledge and expertise, either from own experience or by canvassing members of any organisation you represent
- provide the views of any professional body you represent
- disclose and agree on management of any conflicts of interest with the ATO consultation lead or group chair
- ensure you meet legislative requirements regarding your personal tax obligations.
For confidential consultation participants must also:
- not disclose confidential information to any person unless the disclosure is permitted by the terms of any signed confidentiality deed, or approval is granted by the ATO
- not use confidential information for personal or business gain
- seek clarification from the ATO on the confidentiality of information if anything is unclear
- follow all professional, legal and ethical confidentiality obligations
- inform the ATO immediately if you suspect or know of any unauthorised use or disclosure of confidential information
- sign a confidentiality deed if required, and
- advise the ATO how you will store confidential information
- facilitate the signing of a confidentiality deed by any ‘Approved Receiving Person’ identified under the terms of their signed deed poll.
ATO staff members leading consultation are to:
- use good planning to develop a considered approach
- identify the right stakeholders and engage them from the earliest possible stage
- ensure methods used allow stakeholders to contribute through appropriate channels
- clearly communicate the purpose and desired consultation outcome
- engage regularly with others involved in the consultation using appropriate means
- enable considered contributions to be made by providing adequate time
- be clear on any timeframe impacts, including any out of ATO control
- be open to receiving feedback and provide feedback to stakeholders to demonstrate how their responses have been considered
- inform stakeholders of the consultation outcome prior to finalising.
For confidential consultation ATO staff members must also:
- determine which elements of the consultation will be confidential and inform consultation participants
- ensure any materials or discussions subject to confidentiality are clearly identified
- clearly communicate to participants the specific individuals or groups with whom they are permitted to share confidential information
- advise participants as early as practicable if confidentiality no longer applies
- obtain a signed confidentiality deed from participants and any person identified as an ‘Approved Receiving Person’ under the terms of the deed, if required.
Confidentiality in consultation
We promote transparent and comprehensive consultation. Although most ATO consultation is not confidential, there are situations where confidential consultation may be necessary. These situations include:
- the matter has not been publicly announced and disclosure of any information would be contrary to the public interest
- the information is related to the drafting of legislation or the consideration of policy issues
- the information is required to be kept confidential due to legislation
- the consultation relates to a sensitive public advice and guidance product prior to the release of the draft for public consultation
- the information is commercially sensitive
- the matter relates to a Taxpayer Alert.
Confidential consultation enables engagement with the community on sensitive matters or those not announced by the government. It aims to improve the administration of Australia’s tax, super and registry systems while protecting public interest and in some instances the privacy of participants.
Confidentiality may apply to protect the:
- topic – the subject matter of the consultation
- discussions – what we say or write to each other
- participants – the identities of those involved in the consultation.
We are clear when information needs to be treated sensitively and will, to the greatest extent possible, explain why it is not appropriate for us to consult in an open and transparent way.
Expectations for participants involved in confidential consultation apply. These are on this page in our consultation expectations.
Confidentiality deeds
We have confidentiality deeds to safeguard government information. When we consult about something confidential, we may ask you to sign a confidentiality deed poll. This is a legal document where you agree not to share any confidential information. It will impose obligations of confidence on any recipients of confidential information.
If we ask you to sign a confidentiality deed, you:
- should be given enough time to sign it
- may need to seek advice from your employer or representative organisation
- should ask the ATO consultation lead or group chair if you have any questions
- need to understand our expectations on how you manage and share any confidential information. These are on this page in our consultation expectations.
We will:
- be clear on what is confidential and who you are permitted to share any information with
- respond to questions you may have regarding the process
- advise as early as practicable when confidentiality no longer applies
- refer breaches of confidentiality to our Consultation Hub and legal teams for consideration of appropriate action.
The type of confidentiality deed required will depend on the capacity in which you are acting as part of the confidential consultation and how you are storing the confidential information.
A confidentiality deed poll:
- for organisations will be required when you are acting in your capacity to represent an organisation (whether that is your employer, partnership or professional association), or an organisation’s system will be used to store confidential information. This deed will be signed by the organisation and that organisation will be accountable for breaches by its personnel. The personnel (including you as the participant) must also sign a confidentiality deed poll at Schedule 2.
- for individuals will be required if you are acting in your own capacity and will not use systems of any organisation you are associated with, to store confidential information.
In limited circumstances, confidentiality may also apply to the ATO to protect the information and identity of participants.