Tax Ombudsman refreshes work plan for 2025–26

“Preparations for a review into how the ATO engages with First Nations taxpayers are underway. We will be taking time to ensure we approach this review in a culturally appropriate way, to gain broad community input and insights from First Nations people, businesses and representative organisations,” she said.

“The ATO’s Online Services for Agents is a critical digital channel for registered tax agents to engage with the ATO. This was raised frequently in our recent review into the ATO’s registered agent phone line and service offer to agents and, with the ATO agreeing with our recommendations for improved digital channels and services, we will build on that momentum.”

From the revised work plan, Owen said her team aimed to conduct four systemic reviews each year and consult on the workplan twice a year.

This was done to ensure the issues being investigated were relevant and responsive to changing environmental, social and policy priorities.

“Our refreshed work plan outlines the status of current reviews, what’s coming up next and necessary changes made to prioritise emerging reviews and to align or avoid duplication with other government reviews or bodies of work,” she said.

The 2025–26 work plan was originally released in June and has seen the commencement of the review into the ATO’s approach to general interest charge remissions and own-motion review, which examined allegations of maladministration by the ATO in its management of a long-running complex complaint.

Both of these reviews were expected to be finished by early 2026, with the work plan outlining the timings for the rest of the Ombudsman’s objectives.

According to the revised work plan, the review into Online Services for agents would commence in Q3 of 2025–26, the review into compromised accounts had been deferred, the review into the ATO’s engagement with First Nations taxpayers would commence in Q4 of 2025–26, and the review into the ATO’s use of DPNs was to be confirmed.

Owen noted a review into DPNs was on the agenda as the ATO’s approach to the collection of debt remained the highest volume of complaints her office received, with the use of DPNs increasing by 136 per cent in the 2024–25 financial year.

“The ATO uses DPNs to administer and collect certain company debts from directors personally. However, they can have significant impacts on those individuals if they are not aware of their liabilities due to miscommunication, or factors such as personal illness or where the directorships were entered into coercion.”

Owen did note that some topics were missing from the list people had asked her to look into; however, there was not enough time or resources to look into and include all of them in the 2025–26 work plan.

From the topics referred to the Ombudsman, Owen said the ATO’s readiness for payday super and the administration of family trust elections had been put forward by professional bodies.

“There are already cross government reviews underway regarding readiness for payday super and, while we recognise family trust election concerns include administrative matters, there are largely about underlying policy issues,” she said.

“However, we will continue to engage with the profession and the ATO on the administrative aspects of both of these matters.”

Owen added that while there had been changes to some of the planned reviews, she was confident the approach her and her team were taking over the next six months would have the broadest impact for the tax profession and the community.

“In 2026, we will introduce new ways to examine and address issues raised by the community and tax professionals that may not fulfil the criteria for a full systemic review,” she said.

“We look forward to engaging broadly with our many stakeholders as we commence this body of work.”