15/05/2017 Client Centred Tax Administration: Getting the balance right Presented by Emma Rosenzweig Acting Deputy Commissioner Small Business Australian Taxation Office May 2017 Design Principles of Administration Make it easy to comply and difficult not to Provide certainty Influence social norms through the use of behavioural insights Involve taxpayers and stakeholders in the design and delivery Use natural systems 2 What is Reinventing the ATO? “ Reinvention is about challenging and stretching ourselves, experimenting with different ways of working and trying new things that push us towards improvements. ” 3 1
15/05/2017 Every Year Counts 4 Services and support for tax professionals 2
15/05/2017 Services and Support for Tax Professionals Helping Tax Professionals 7 New Portal Homepage 8 New Client Summary Page 9 3
15/05/2017 Communication Preferencing Control Visibility Choice Relevance 10 Services and support for small business Transforming the small business experience “From cops to coaches…things are changing in the Australian Taxation Office – and that change has come from within.” (Stephen Easton - The Mandarin) From To Minimal engagement at registration Proactive early engagement and education Expecting small businesses to know what to do, Timely prompts with information on ‘what to when and how do, when to do it and how to do it’ Using risk models to identify problems after Using data for services to prevent problems they arise ‘Enforcement’ compliance approach Assurance engagement with assistance to build understanding and compliance Responding after objections and disputes arise Early engagement to listen, clarify potential issues and resolve disputes 12 4
15/05/2017 The ATO app Access tax & superannuation information on the go Features include: online services including myTax voice authentication tools and calculators reminders and alerts access to ABN Lookup business performance check tool benchmarks send expense information to you over email or pre-fill 13 Simpler BAS From 1 July 2017, small businesses will only be required to report : 1A GST on sales 1B GST on purchases G1 Total sales. 14 Single Touch Payroll (STP) All employers can choose to start STP reporting from 1 July 2017 if they are using an STP certified product. From 1 July 2018, employers with 20 or more employees must be part of the STP reporting. 15 5
15/05/2017 Cash flow management education Designed in collaboration: used at different stages of business prevent cash flow problems intervene early to get back on track empowers business to take action simple language and concepts 16 New business – educational contact through first year New-to-business welcome email whole of government support understand registrations plan for success go online, save time find help & support quarterly emails linked to education tips free assistance programs online & face to face 17 Dealing with those who don’t do the right thing Presented by Emma Rosenzweig Acting Deputy Commissioner Small Business Australian Taxation Office May 2017 6
15/05/2017 Cash and Hidden Economy It is only a minority of small businesses that don’t comply Internationally, all jurisdictions find this a challenge and address it in various ways It is multi-faceted and ever changing, driven by evolving influences The ANAO has found that the ATO’s approach is consistent with international best practice, sound and increasingly cost effective 19 Drivers of behaviour The level of guilt felt by participants is greatly reduced where the perceived fairness of the system is low 1. Perception – low likelihood of being caught or consequences far less than benefits of non-compliance 2. Motivation – self interest and customer demand 3. Rationalisation of behaviour and a community norm – behaviour appears to be victimless 20 Report a concern Community engagement is important • over 10,000 referrals were made to our tax evasion referral centre last year on cash economy matters from members of the community • Report a concern at: www.ato.gov.au/reportaconcern • Ensure a level playing field 21 7
15/05/2017 Transparency of Tax Debt 2015/16 Tax Liabilities - All Entities Paid on time 2015/16 Tax Liabilities - Small Not paid/late Business Paid on time Not paid/late 22 Transparency of Tax Debt 2015/16 Total Collectable Debt $19.2 billion Small Business Collectable Debt - $12.5 billion Remaining Collectable Debt - $6.7 billion With Exclusions Approximate Small Business Debt Population 100,000 Approximate Debt $7 billion 23 Thank You and Presented by Emma Rosenzweig Acting Deputy Questions Commissioner Small Business Australian Taxation Office May 2017 8
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