The Australian Taxation Office (ATO) is seeking feedback on its approach to remission of interest and failure to lodge penalties, lodgment and payment deferrals, and payment plans.

ATO Assistant Commissioner Sonia Corsini said that the ATO is looking to refresh its approach so that its settings are clear, consistent, and aligned to the legislative intent.

“As the first step, we have developed 5 draft principles to clarify our position and support taxpayers and their representatives to understand how the ATO will make decisions into the future,” Ms Corsini said.

The proposed 5 principles of the ATO’s refreshed approach are:

  • Fairness
  • Conditionality
  • Context
  • Engagement
  • Exclusions

“We aim to make decisions fairly and consistently, to help keep the tax system strong and trustworthy.”

“These principles will help shape our practice statements and guidance materials, which we will consult on as our next step later in the year. They are not a checklist or a replacement for our policies. Instead, they guide how we make decisions and what you can expect us to consider.”

“The review aims to achieve a framework that is fair, and supports those genuinely in need, but at the same time respecting the contribution of those who pay their tax on time,” Ms Corsini said.

The consultation is open from 4 September to 2 October 2025.

 

Comments are closed.