Review: ATO engagement with First Nations taxpayers

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

Supporting First Nations peoples to engage confidently and safely with the tax system is essential. As one of the biggest government organisations, with extensive reach to all Australians and businesses, the ATO needs to ensure its services meet the needs of First Nations taxpayers.

A whole of government approach supports this objective and the National Agreement on Closing the Gap reflects this expectation, requiring all government organisations to be culturally safe and responsive to the needs of Aboriginal and Torres Strait Islander people under Priority Reform 3.

Our review is not just about identifying barriers but also building on what is working and identifying practical solutions to improve how the ATO engages with First Nations taxpayers.

We have engaged Jindawayni, a 100% First Nations owned and run business, to assist us in undertaking this review and engaging participants in a culturally safe way. We are also working in partnership with Aboriginal and Torres Strait Island-led community organisations to support us to engage with First Nations taxpayers, businesses and their representatives, nationally.

We will also work collaboratively with the ATO to understand their current frameworks, policies, and initiatives relating to First Nations engagement and to identify opportunities for improving accessibility, responsiveness, and cultural safety across key service areas.

The review will lead to a set of recommendations for the ATO about practical improvements it could make to the way it works with First Nation taxpayers.

What will we examine?

We met with Aboriginal community organisations and peak bodies to inform the review terms of reference. Our review will examine the following topics.

1. How the ATO identifies and engages with:
   • First Nations taxpayers, including individuals and businesses, to support understanding of and engagement in managing their tax and super obligations and entitlements; and
   • third parties and external partners who support First Nations taxpayers to manage tax and super affairs, including access to appropriate assistance to reduce the risk and impact of predatory agent or business behaviour against First Nations taxpayers.
2. How ATO staff are supported, trained and resourced to appropriately manage interactions with First Nations taxpayers.
   
3. Whether the ATO has a robust process for identifying the needs of First Nations taxpayers and applying those insights to improve their services, communications and staff capability.

How to participate – consultation closed 4 September 2026

During the consultation period, we heard from a broad range of stakeholders, including First Nations taxpayers, community-controlled organisations, businesses, professional and industry bodies and registered agents who represent First Nations people.

There were several ways to contribute to the review.

Yarning sessions Yarning sessions were held in 21 locations from May to August 2026.
Lismore Mon 4 May Brisbane Wed 6 May Gladstone Fri 8 May Shepparton Mon 18 May Bendigo Tues 19 May Melbourne Thurs 21 May Wagga Wagga Thurs 4 June Canberra Fri 5 June Sydney Tues 9 June  Port Augusta Fri 26 June Ceduna Mon 29 June	Kalgoorlie Weds 1 July Port Headland Fri 3 July Perth Thurs 9 July Adelaide Fri 24 July Alice Springs Mon 27 July Katherine Weds 29 July Hobart Tues 18 August Launceston Wed 19 August Devonport Thurs 20 August Darwin Tues 25 August
We also consulted with stakeholders in additional locations as part of engagement activities led by other organisations or as opportunities arose. Whilst these locations are not listed above, insights and feedback collected will help to inform our final report and recommendations.
Survey A survey was also available to provide feedback for the review.
Submissions People could also email, write to or call us with their feedback. Submissions closed 5pm AEST Friday, 4 September 2026.
Webinar We will hold a webinar at the end of the review, to communicate our findings and recommendations.

Next steps?

Thank you to all those who contributed to our review – your valuable feedback and insights will help to inform our final report and recommendations to the ATO.

We expect to release our report in February 2027.