Input needed on tax pain points
Media release. Tuesday, 1 September 2026.
Tax Ombudsman Ruth Owen is calling for community feedback on the tax and super administration issues they most want to put under the microscope over the next 12 months.
The Tax Ombudsman’s draft work plan sets out 10 possible tax administration issues for systemic review. Topics are sourced from complaints trends, stakeholder feedback, topical issues and areas of interest for Government and Parliament.
“Our systemic reviews help to shine a light on system-wide tax and super administration problems and recommend practical improvements to benefit the whole community.”
The Tax Ombudsman said feedback was essential to choosing the right focus for her systemic review program. “We undertake four reviews per year and want to focus our efforts on the issues that matter most to taxpayers, tax practitioners and the broader community,” Ms Owen said.
The 10 possible systemic review topics for feedback include:
- ATO’s administration of release from tax debts. This review would look at how the ATO considers applications from people seeking to be released from tax debts because of serious hardship.
- TPB’s management of complaints and alleged breaches of the Tax Agent Services Act 2009. This review would consider whether the Tax Practitioners Board’s processes and systems support appropriate, consistent and transparent management of complaints and allegations of TASA breaches, including appropriate imposition of sanctions.
- ATO’s consultation arrangements. This review would consider whether the ATO’s consultation framework, consultation groups, and the measurement of their effectiveness, are fit for purpose.
- ATO’s administration of early release of superannuation on compassionate grounds. This review would examine the ATO’s current processes for considering and determining early access applications and efforts to combat inappropriate access to super.
- ATO’s management of deceased estates. This review would examine whether the ATO’s services, guidance and processes are clear and consistent for people managing the tax affairs of someone who has died.
- ATO’s management of compromised accounts. This review would investigate whether the ATO’s management of compromised taxpayer accounts are consistent with the principles of good administration, such as ease of access, low cost of compliance and putting it right.
- ATO’s administration of the first home super saver scheme. This review would examine the ATO’s current processes for receiving and approving applications for the scheme, the governance of it and whether guidance about it is clear and accessible.
- ATO’s management of the test case litigation program. The review would examine the operations and governance of the program, provide assurance that it is operating as intended and obtaining benefit for the community through law clarification.
- ATO’s management of employee notifications of unpaid super. This review would examine the ATO’s processes for managing the current workload of employee notifications cases that predates payday super and new processes to identify and respond to non-compliant employers, both prior to and after the introduction of payday super.
- ATO’s administration of the Research and Development Tax Incentive. This review would examine whether its current administration of the incentive is timely, consistent and proportionate, and strikes an appropriate balance between maintaining the integrity of the incentive and supporting taxpayers to comply and drive innovation.
The Tax Ombudsman encouraged taxpayers, tax practitioners and community organisations to have their say on the topics that mattered most. “Our four review topics will be selected based on relevance, impact and the potential to improve tax administration for the community,” Ms Owen said.
The Tax Ombudsman said that while not all topics would make it to systemic review, she was considering opportunities to expand the range of tax administration matters investigated by her team each year.
“Where topics are not selected for a review, we may look to undertake a short project, consultation or produce a discussion paper on matters of importance to the community. These activities would not include formal recommendations to the ATO but would be made publicly available and help keep these matters in focus,” Ms Owen said.
Feedback closes on Tuesday, 29 September 2026.
Media contact
Emma Collien. Director, Communications.
Phone: (02) 8239 2190 or email [email protected]
Director Penalty Notices review
Our review into the ATO’s administration of Director Penalty notices has also commenced. Directors, former Directors, or their representatives are welcome to share their feedback and insights on DPNs with us. There are several ways to contribute. We’re also happy to hear feedback on our work plan at a series of webinars being held for this review. Consultation closes on 29 September 2026. Visit Review: ATO’s administration of Director Penalty Notices