Proposed changes to penalties for small business and individuals - consultation

Consultation has concluded

Consultation findings report released.

In 2016, we asked for your input to help reshape our approach to penalties to make it easier for those who want to do the right thing, while remaining firm on those who choose not to.

We thank you for taking the time to provide feedback on the ATO Penalty consultation paper, ‘Proposed changes to penalties for small businesses and individuals’. The findings report summarising what you told us is now available.

We will consider your feedback and share more information in the future.

Consultation findings report released.

In 2016, we asked for your input to help reshape our approach to penalties to make it easier for those who want to do the right thing, while remaining firm on those who choose not to.

We thank you for taking the time to provide feedback on the ATO Penalty consultation paper, ‘Proposed changes to penalties for small businesses and individuals’. The findings report summarising what you told us is now available.

We will consider your feedback and share more information in the future.

Consultation has concluded
  • For Consultation

    7 months ago

    We are continually seeking to find ways to actively encourage people to be willing participants in the tax and superannuation system.

    The ATO seeks your input to help reshape our approach to the application of penalties for situations where we consider that there has been a failure to take reasonable care or a failure to lodge (an activity statement or an income tax return) on time.

    We want to hear what you think about the ideas in this paper to make it easier for people making a reasonable effort to comply, but for various reasons make an error in an income tax return or activity statement or lodge late. Early discussions with the community led to the suggestion that clients should be given one chance before receiving a penalty. Additionally, when an error is made, the community wants advice and education on how to fix it, so they get it right in the future.

    We are continually seeking to find ways to actively encourage people to be willing participants in the tax and superannuation system.

    The ATO seeks your input to help reshape our approach to the application of penalties for situations where we consider that there has been a failure to take reasonable care or a failure to lodge (an activity statement or an income tax return) on time.

    We want to hear what you think about the ideas in this paper to make it easier for people making a reasonable effort to comply, but for various reasons make an error in an income tax return or activity statement or lodge late. Early discussions with the community led to the suggestion that clients should be given one chance before receiving a penalty. Additionally, when an error is made, the community wants advice and education on how to fix it, so they get it right in the future.