Tax Ombudsman kicks off review into OSfA

Feedback from agents indicated that OSfA fell short in some key areas of functionality, resulting in inefficiencies, delays and increased reliance on phone-based support.

Practice Mail, the only secure messaging channel available to agents, was also described as slow and unreliable in the review.

The Tax Ombudsman said that when systems do not function as intended or required, registered agents have no choice but to revert to less efficient channels such as phone calls or paper-based correspondence.

The new review into OSfA will examine will examine whether OSfA and Practice Mail are effective tools for the ATO and agents to interact, offer appropriate functionality and effectively support agents to assist their clients. It will be shaped by feedback from the agent community, focusing on their key concerns.

"The review will identify and articulate the current priority improvement areas for OSfA and Practice Mail and support greater transparency about how improvement priorities are set and progressed," said Owen.

In addition to reviewing submissions and system documentation, the Tax Ombudsman will also observe how agents interact with OSfA and Practice mail in real time to better understand what is working and where the pain points lie.

The Ombudsman will also engage with the ATO to host system walk throughs and technical sessions to explore what can feasibly be implemented given system constraints, resourcing and broader cost-benefit considerations.

"Our aim is to make recommendations in line with the ATO’s digital strategy and architecture so that they can be adopted into the future roadmap," said Owen.

The scope of the review will be focused on what the top priority improvements should be for enhancing the efficiency and effectiveness of OSfA and Practice Mail, in supporting taxpayers to comply with their tax obligations via their registered agents and, where appropriate, reduce demand in phone and postal contract.

It will also explore whether the ATO has an established process for identifying, prioritising and implementing improvements to OSfA and Practice Mail, including capturing and considering feedback from the agent community and ensuring that system changes appropriately consider user experience and user support.

The Ombudsman also outlined that online access to taxpayers' information by other professionals other than registered tax or BAS agents is not included in the scope of the review.

The Tax Ombudsman is encouraging tax and BAS agents who use the ATO's Online Services for tax agents to provide feedback on the system in terms of what's working, what's not and any suggested improvements.

“I’m looking for feedback on the top 5 improvements agents would like to see made to OSfA and Practice Mail,” said Owen.

Owen noted that tax agents relied heavily on ATO online services to help millions of taxpayers to meet their tax and super obligations each year, and it was important online services were effective. 

“In undertaking our Review of the Registered Agent Phone Line last year, we received a lot of feedback from agents about ATO online services not meeting their needs,” she said.

“Agents reported transactions not available online and inefficiencies; calling for improvements to OSfA and Practice Mail to help them better support clients without needing to call the ATO.” 

Consultation for the review is open until 10 April. Registered agents can participate by registered for a webinar, on 27 March or 2 April, completing a short survey or making submission.

The review report is expected to be delivered by August 2026.