Digital first — an Australian Taxpayers’ Charter fit for the digitalisation revolution

Published Date: 17 Oct 2023


On 26 June 2023, the Australian Taxation Office (ATO) released the latest version of the Australian Taxpayers’ Charter (the Charter). Concurrently, the ATO also aspires to be the world’s most digitised tax authority with an ultimate goal of being fully digitalised by 2030. As such, the time is ripe to assess whether and to what extent the Charter is fit for the foreshadowed digitalisation revolution.

This article assesses the success of the latest version of the Charter in this respect and provides a range of suggestions for how the Charter might be further revised to better reflect taxpayer rights and obligations, and service expectations in a digitalised tax administration setting. As a starting point, the discussion will include proposals for subtle but important changes in the language used throughout the Charter. The case extends to suggestions for significant further future revisions of the Charter expression of a number of taxpayer rights that are likely to become increasingly important in a fully digitalised tax administration setting.

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