Review: ATO engagement with First Nations taxpayers

Scheduled to begin in February 2026

All Australians are entitled to services and support that enable them to engage effectively and fairly with the tax system. However, First Nations taxpayers may face distinct and systemic barriers in doing so, including lower levels of digital access, financial literacy, access to key identity documents and trust in government institutions.

According to the 2021 census, 812,728 people identified as Aboriginal and/or Torres Strait Islander, representing 3.2% of the Australian population. There are 167 indigenous languages used at home by 76,978 Aboriginal and Torres Strait Island people. Over one-third (34%) of the First Nations population live in outer regional or remote areas, where access to government services can be limited.

Given these factors, it is important that the ATO’s services and communication strategies are culturally safe, accessible, and aligned with the principles of good administration, such as humanity, empathy and respect, ease of access and clarity of communication.

Stakeholders have highlighted this as an important area of focus, particularly in relation to systemic disadvantage and access to culturally appropriate support. While this topic was not initially included in our draft work plan, we have decided to add it in our final work plan in response to this feedback.

We will work in partnership with Aboriginal and Torres Strait Island led community organisations to support us to engage with the community effectively and in a culturally safe way.

What will we examine?

  • The challenges faced by First Nations taxpayers and their representatives in engaging effectively with the tax system.
  • How the ATO consults and partners with First Nations communities to inform service design and delivery
  • Whether the ATO’s current programs and outreach efforts are appropriately targeted and effective in supporting First Nations taxpayers.