1. How can the ATO help small businesses succeed
Tim Roach
Australian Tax Office
Who should you trust?

2. Contemporary Tax Administration
- Supporting an environment for business success
Presented by Tim Roach
Assistant Commissioner
Australian Taxation Office
March 2017

3. 3

4. Design Principles of Administration
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

5. 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

6. 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 6 6

7. Every Year Counts 7

8. Tax and BAS Agent Portals
The Tax Institute
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. 8

9. New Portal Homepage
EXAMPLE

10. New Client Summary Page
EXAMPLE

11. Practitioner Lodgment Service
The Tax Institute
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
Software Providers and the Profession
as this date approaches 11

12. Communication Preferencing
The Tax Institute
Communication Preferencing
Control
Visibility
Relevance
Choice 12

13. 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 or pre-fill 13 13

14. The Tax Institute
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. 14

15. Single Touch Payroll (STP)
The Tax Institute
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. 15

16. Streamlining Registration
The Tax Institute
Streamlining Registration 16

17. 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 17 17

18. New business – education contact through first year
New-to-business welcome
whole of government support
understand registrations
plan for success
go online, save time
find help & support
quarterly s linked to education tips
free assistance programs online & face to face 18 18

19. Online Services Small Business Record Keeping tool ato.gov.au
New to Excise or Wine Equalisation Tax
Employee/contractor tool
Fuel Tax Credits tool
SuperStream
Taking on an employee
checklist
Voice Authentication
Alex
Virtual Assistant
Personal Services Income tool
Small business newsroom 19

20. Helping Tax Professionals
The Tax Institute
Services & Support
Helping Tax Professionals 20