How can the ATO help small
businesses succeed
Tim Roach
Australian
Who
shouldTax
youOffice
trust?
Contemporary Tax Administration
- Supporting an environment for
business success
Presented by Tim Roach
Assistant Commissioner
Australian Taxation Office
March 2017
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Design Principles of Administration
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Make it easy to comply and difficult not to
Provide certainty
Influence norms through the use of behavioural insights
Involve taxpayers and stakeholders in the design and delivery
Use natural systems
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What is Reinventing the ATO?
“ Reinvention is about challenging and stretching ourselves,
experimenting with different ways of working and trying new things
that push us towards improvements.”
- CHRIS JORDAN
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Transforming the small business experience
“From cops to coaches…things are
changing in the Australian Taxation Office
– and that change has come from within.”
(Stephen Easton - The Mandarin)
From
To
Minimal engagement at registration
Proactive early engagement and education
Expecting small businesses to know what to do,
when and how
Timely prompts with information on ‘what to
do, when to do it and how to do it’
Using risk models to identify problems after
they arise
Using data for services to prevent problems
Enforcement compliance approach
Assurance engagement with assistance to build
understanding and compliance
Responding after objections and disputes arise
Early engagement to listen, clarify potential
issues and resolve disputes
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Every Year Counts
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Tax and BAS Agent Portals
• Building new portals on the ATO Online platform
(the same platform used for MyTax and the Client
Communication List)
• Testing commenced with some Agents from
different sized practices in November
last year.
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New Portal Homepage
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New Client Summary Page
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Practitioner Lodgment Service
• Practitioner Lodgment Service (PLS) will
gradually replace the Electronic Lodgment
Service (ELS)
• Since 31 March 2017 FBT returns can only be
lodged through PLS
• Other forms, services and reports will switch to
PLS progressively from 30 September 2017.
• We will continue to consult with
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Software Providers and the Profession
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as this date approaches
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Communication Preferencing
Control
Visibility
Choice
Relevance
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The ATO app
Access tax & superannuation
Information on the go
Features include:
 online services including
myTax
 voice authentication
 tools and calculators
 reminders and alerts
 access to ABN Lookup
 business performance
check tool benchmarks.
 Send expense information
to you over email or pre-fill
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Simpler BAS
• From 1 July 2017, small businesses will only be
required to report:
• 1A GST on sales
• 1B GST on purchases
• G1 Total sales.
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Single Touch Payroll (STP)
• All employers can choose to start STP reporting from 1 July 2017
if they are using an STP certified product.
• From 1 July 2018, employers with 20 or more employees must be
part of the STP reporting.
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Streamlining Registration
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Cash flow management education
Designed in collaboration:
 used at different stages
of business
 prevent cash flow
problems
 intervene early to get
back on track
 empowers business to
take action
 simple language and
concepts
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New business – education contact through
first year
 New-to-business
welcome email
 whole of
government support
 understand
registrations
 plan for success
 go online, save time
 find help & support
 quarterly emails linked
to education tips
 free assistance
programs online &
face to face
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Online Services
Small Business
Record Keeping tool
Fuel Tax Credits tool
Alex
Virtual Assistant
ato.gov.au
New to Excise or Wine
Equalisation Tax
SuperStream
Taking on an employee
checklist
Small business newsroom
Employee/contractor tool
Voice Authentication
Personal Services
Income tool
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Services & Support
Helping Tax Professionals
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