Practice Mail – Online services for agents
(Links to strategic priority – Improve tax performance for clients of tax practitioners)
We are undertaking a review into 'practice mail' to better understand the user experience to identify opportunities to assist tax practitioners to get the most out of the service, reduce response times and encourage self-service where available. Originally it was designed for agents to submit queries on a limited number of issues, practice mail has grown and is now being used as an all-topic enquiry channel resulting in increased response times.
We encourage agents to self-serve where possible but agree to consider several options to help practitioners easily identify self-service options, to improving the user experience and reducing response times.
Members acknowledged that there is an educational element to improving agents’ understanding of how to best utilise self-service options in Online services for agents and practice mail functionality.
Member comments
- Agents use practice mail for convenience and there is no need to wait on the phone for a response.
- Practice mail generally provides responses in writing which is useful for agents to reassure their clients that they are actioning requests and reduces confusion around messaging.
- It is often difficult to connect a practice mail response with the original request as there are no reference numbers/ticket numbers to link the request and response together. Agents would like to see practice mail operate like a support request system, where a ticket is raised and conversation/responses are tracked against that ticket.
- Agents are familiar with fast key code used for the agent’s phone line and suggested linking practice mail request types to the fast key codes for consistency.
Payday super
The governments announcement on Payday superannuation design details to ensure super is paid on timeExternal Link and that from 1 July 2026:
- Super guarantee (SG) contributions will be aligned with the payment of salary and wages.
- Businesses will become liable for the updated SG charge if super guarantee contributions are not received by their employees’ superannuation fund within 7 days of payday.
- The ATO’s Small Business Superannuation Clearing House will be retired as it is not fit-for-purpose in a payday regime.
The Payday super measure is not yet law and government is preparing draft legislation which will be released for public consultation.
We are committed to engaging with stakeholders on the co-design around policy parameters and have committed to keep members informed as this work progresses. Further information about Payday superannuation is available.
A special purpose working group is being established to provide overarching advice on the end-to-end administrative solution for payday super, with the first meeting is expected to be held in October/ early November.
We will update infrastructure and data matching to better detect unpaid super payments earlier and allow for a proactive approach to compliance, to reduce the incidence of unpaid super. This will include updating:
- STP reporting requirements to make the reporting of both Ordinary times earnings and Total Superannuation Liability mandatory.
- The SuperStream standard, including allowing the acceptance of payments made via the New Payments Platform.
Member comments
- Concern that super funds will pass on any increased administrative costs to employees and that increased processing charges will cut into superfunds balances.
- Clearing houses should be more accountable in terms of processing payments received on time to reduce the likelihood that employers are penalised when the payment isn’t received by the fund by the due date.
- Micro businesses will still need access to low/no-cost clearing houses.
- BAS agents will need better visibility of information in Online services for agents to better support their clients.
- Rejected payments will need to be processed quickly to enable employers to rectify errors without penalty.
Tax Practitioners Board
(Links to strategic priority – Increase trust and confidence in the tax, super and registry systems)
The Tax Practitioners Board (TPB) provided an update and insights on a few reforms impacting tax practitioners. This included proposed changes to the Code Determination, annual registration, new breach reporting obligations and new whistleblower protections laws.
The purpose of this determination is to strengthen integrity and accountability in the tax profession and create a level playing field. The new obligations are consistent with the existing principles of the code and many tax practitioners will already be complying with them:
- honesty and integrity
- independence
- confidentiality
- competence.
The new obligations leverage material from Accounting Professional & Ethical Standards Board and other well-known and understood tax and corporate law concepts that tax practitioners will be regularly advising clients on.
Subject to the determination being finalised, the TPB’s immediate focus is to finalise guidance, through consultation, and tax practitioners with information to assist in understanding what is required of them. The TPB welcomed the opportunity to come back to the group to provide members with an update on the Code determination guidance as the matter progresses.
The TPB confirmed that for all tax practitioners trying to do the right thing, the TPB will take a pragmatic and practical approach in enforcing compliance with the additional obligations. The TPBs compliance approach has always been to achieve compliance through education and support, with investigations and sanctions reserved for the high risk and serious cases of non-compliance.
Member comments
- An increased fear amongst agents about the new breach reporting requirements, particularly regarding vexatious and egregious claims being made, although the TPB confirmed this is not being seen in the reports being made.
- Associations have indicated that the TPB will need to provide a practical guidance product for practitioners. The TPB confirmed that they will release final guidance product on the breach reporting requirements by the end of 2024.
- Concerns that there will be a decrease in bookkeepers becoming BAS agents over the proposed new code items.
Access manager guide
An access manager guide is being developed to help agents understand the various permission levels in Online service for agents which can be customised to suit the role of the agent. To assist agents understand what permissions apply to their role, the access manager guide will highlight the different roles and responsibilities across different persona’s; authority/ practice manager, senior BAS agent/bookkeeper and basic myGovID holder.
The relationship authorisation manager (RAM) offers better filtering capabilities compared to access manager, making it easier for agents to identify active users. Since the introduction of myGovID (now myID), deactivating users is not possible with access manager and can only be done through RAM. Initial ATO user permissions set in RAM determine an agent’s ability to manage user access permissions in access manager.
If a user is granted ‘Custom’ level permission in RAM when being linked to the ATO:
- the agents access manager administrator will have full control over the users access manager permissions including which clients they can access if the agent has more than one registered agent number (RAN) (branch) attached to their Australian business number (ABN).
- the agents access manager administrator will need to access manager permissions manually before the user can use Online services for agents.
If a user is granted ‘Full’ level permission in RAM when linked to the ATO:
- the agents access manager administrator is not able to control user-level permissions in access manager
- the user will automatically receive all access manager permissions. This means the user will have permissions to all Online services for agents functionality, access to all clients lists linked to the agents ABN, that is branches, and access to Online services for business for the agents own ABN.
Member comments
Members provided their feedback and observations around:
- Improvements needed across the system to assist practices manage their employees’ access to Online services for agents, such as
- a notification banner in Online services for agents reminding the principal authority/practice manager to review permissions across their practice regularly
- include a filter to search active permissions
- It is difficult to give remote or offshore employees accurate permissions.
Super guarantee charge liabilities and unpaid debts
We are committed to actively reducing non-compliance and improving willing participation by employers in the super guarantee (SG) system and ask agents to ensure Single Touch Payroll (STP) data is correct and actively work with their clients to ensure SG is paid on time.
Support is available to employers make it easier to understand and comply with their employer obligations and they are encouraged to contact the ATO as early as possible if they are experience difficulties.
Agents were reminded that the SG due date is when it is to be received by the fund and remind their clients that it is not the date it is to be paid by the employer. The ATO agreed to review its messaging to emphasise this point.
The ATO will be issuing firmer action letters to taxpayers with outstanding debt (particularly aged debt) and reminded members that if they have clients with a debt that includes unpaid SG, it should be paid to the ATO and not directly to the fund.
Member comments
- Concerns with inconsistencies with timing of non-compliance letters between clients.
We explained that there are several factors and risk models that will raise non-compliance letters. To avoid these letters, employers need to ensure that the SG amount is received by the fund by the due date.
- There are several common issues that cause delays in the system that are outside the employer’s control, such as incorrect superfund details provided by the employee, super fund mergers and incorrect USI.
- Potential improvements, such as listing the superfund on the SGC form were discussed and encouraged to be reviewed as part of the Payday super design.
Environmental scan
Members led a focused group discussion to understand and discuss current industry insights, trends and developments observed over the past year.
Member comments
- BAS agents view community understanding of BAS agents as an extension of the tax office and are therefore often underutilised and undervalued in the assistance they can provide business owners to help them meet their obligations and run a successful business.
- BAS agents and bookkeepers manage the financial operations of a business, providing value to businesses through practical business management. The formal ‘BAS agent’ function of their role is only a small part of the broader role they have in assisting small business to have sound accounting and business management practices in place.
- There is an opportunity for the Australian Tax Office (ATO) to engage more with BAS agents beyond their formal ‘BAS agent’ role as a key leverage point to improve small business engagement with the tax system.
- The ATO is tax agent centric and there needs to be intentional engagement and support inclusive of BAS agents. BAS agents have more compliance touch points with the ATO and as a result have more regular contact with their clients.