The Tax Institute welcomes the opportunity to participate in the Australian Taxation Office's (ATO) consultation on understanding approaches to working with vulnerable clients to identify opportunities to improve the client experience (the Consultation).
The Tax Institute is supportive of the ATO's intention to better identify vulnerable clients and create opportunities to improve their client experience. Broadly, the ATO has a positive and proactive approach for assisting taxpayers impacted by natural disasters and other challenging personal circumstances with regards to lodgments and other time sensitive deadlines, such as responding to requests for information.
However, we consider that further work can be undertaken to ensure that that all vulnerable clients are appropriately identified and provided with more tailored assistance throughout all stages of their interactions with the ATO.
We have had the benefit of reviewing the submission prepared by the Business Law Section of the Law Council of Australia (LCA). We wholly endorse and support the LCA's submission. Please consider the LCA's submission to be a reflection of our views regarding the ways that the ATO can better identify and assist all vulnerable taxpayers.