Chartered Accountants Australia and New Zealand (CA ANZ) has lodged a submission to the Taxation Ombudsman’s work plan refresh for 2026/2027.

Tax practitioners are vital to Australia’s tax system. They lodge 61% of individual and 95% of non-individual income tax returns. Supporting their work helps maintain voluntary compliance and helps government fund essential services.

CA ANZ surveyed its members on the work plan’s review topics. Members identified the following as top priorities:

• ATO’s management of deceased estates. The process remains inconsistent and difficult, often causing delays and extra costs for grieving families. Members report ongoing issues with accessing information, appointing tax agents, obtaining refunds and receiving consistent advice, especially when probate is not required.
• The ATO’s administration of releasing individuals from tax debts. Similar to general interest charge (GIC) remission issues,  criteria for hardship relief is unclear and inconsistently applied. Outcomes vary, and many debt releases relate to GIC.
• The ATO’s management of compromised accounts. Members want better recovery processes to improve the experience for their clients and themselves, including clear steps to cancel fraudulent tax returns.
• ATO’s management of employee notifications of unpaid super. With Payday Super now in effect, a review of how the ATO has managed the shift from quarterly superannuation guarantee compliance to Payday Super is needed.

CA ANZ also supports strategic reviews involving:

• ATO’s management of the test case litigation program. The number of binding public tax guidance products and private binding rulings is declining. The litigation program is crucial for clarifying legal uncertainties, regardless of a taxpayer’s financial resources.
• ATO’s consultation arrangements. Tax practitioners offer practical insights into ATO systems and processes. How their perspectives are considered is vital, especially as a recent Tax Ombudsman review showed their needs can be overlooked.

With ongoing member concerns about inconsistent GIC remission, CA ANZ has also called for further work to complement the ATO’s post-implementation review of the 22 January 2026 GIC changes.
CA ANZ looks forward to the final work plan and ongoing collaboration with the Taxation Ombudsman and the ATO to improve Australia’s tax administration.