Review: ATO engagement with First Nations taxpayers

Scheduled to begin in 2026

Reviews and reports

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.

Review: ATO online services for agents

Reviews and reports

Online Services for Agents (OSfA) is a secure system provided by the ATO for registered tax and BAS agents. It allows agents to access a range of client information and services, offering real-time visibility and control over client data.

The ATO has been encouraging agents to use self-service platforms like OSfA to streamline processes and reduce reliance on phone support. This push aims to make interactions more efficient and reduce wait times for agents.

However, feedback from recent consultation with the registered agent community has highlighted several issues and concerns with OSfA. Agents have reported inefficiencies and increased administrative burdens. Additionally, agents have reported that they would be more likely to use OSfA if it had the capability to fulfil their key transaction requirements and could do so in a timely way to meet the needs of their clients. These issues have raised questions about the system’s effectiveness and usability. As such, this review will look into whether OSfA is easy to access, provides a simple and low-cost compliance option, offers transparency to agents, and is getting it right in respect of agents’ needs.

What will we examine?

  • Whether the system’s design and functionality meet the needs of agents, addressing reported gaps in capability, lack of visibility of key information, and administrative burdens.
  • Whether improvements in user interface, response times and experience could increase adoption and satisfaction among agents.
  • Whether the current support and training provided to agents are sufficient to help them effectively use OSfA.

Review: ATO’s management of compromised accounts

Scheduled to begin in 2026

Reviews and reports

In April 2024, the Tax Ombudsman published a report of our examination of one aspect of tax identity fraud. That investigation and report focused on the importance of bank account integrity and the ATO’s risk management controls to prevent fraudsters from changing bank account details in legitimate taxpayer accounts. That aspect of the tax identity fraud investigation has been concluded and the ATO’s response to our recommendations has been published online.

Another key aspect of tax identity fraud is the experience of taxpayers (and their representatives) when their tax account is compromised. Feedback from the community and practitioners indicate that affected individuals face significant difficulties. These include challenges in recovering tax refunds lost to fraud and in accessing their tax accounts via myGov or the ATO app, which often requires long wait times on phone calls to unblock. Accordingly, this review will seek to investigate whether the ATO’s management of compromised tax accounts are consistent with the principles of good administration, such as ease of access, low cost of compliance and putting it right.

What will we examine?

  • Whether the ATO provides timely and adequate support to taxpayers and their representatives in assisting them to secure and restore their online tax account.
  • Whether the ATO’s policies and processes for supporting taxpayers who have tax debts or have lost their tax refunds due to compromised tax accounts are reasonable and proportionate to the risks.
  • Whether the ATO’s current processes to prevent future occurrences of compromise are effective and sustainable.
  • Opportunities for the ATO to improve its collaboration with other agencies to strengthen coordinated responses and treatment strategies for identity fraud cases, ensuring timely resolution and support for affected individuals.