Review: ATO services and support for tax practitioners

Our review into the Australian Taxation Office’s (ATO) services and support for tax agents and business activity statement agents (collectively referred to as tax practitioners) was undertaken in response to concerns raised by the latter and their representative bodies. These concerns related to access and adequacy of ATO support and services and the resulting strained relationship between tax practitioners and the ATO.

Maintaining a positive relationship between the ATO and tax practitioners is critical to the functioning of the self assessment system as the latter assists approximately 70 per cent of individual and 90 per cent of business taxpayers to comply with their tax obligations. Tax practitioners are also an invaluable source of knowledge and practical experience which may be drawn upon to develop more effective and efficient tax laws and administrative practice.

Overall we made 8 recommendations, with which the ATO has agreed fully or partially. We believe that the appropriate implementation of the recommendations in this review will result in an improved ATO-tax practitioner relationship which, in turn, will have a positive effect on the administration of the tax system.

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