iscoverThe Tax Office is pledging to assist vulnerable taxpayers with tailored assistance and access to appropriate discretion as part of a strengthened vulnerability framework.
ATO unveils long awaited strengthened vulnerability framework
23 October 2025
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8 minute read
The ATO has taken a refreshed focus and approach to its vulnerability framework to ensure taxpayers who are faced with vulnerability can access tailored assistance and needed materials.
This strengthened framework comes after the ATO opened the draft version up for consultation from the tax and accounting community.
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CA ANZ said inclusivity and empathy should be heavily featured within the framework, as well as amendments to strengthen clarity and effectiveness.
As part of its numerous recommendations to help the ATO’s aim of fostering a more inclusive and empathetic tax administration, CA ANZ proposed recognising tax agents as partners, a broader definition of vulnerable taxpayers and reference to the AFSA vulnerability framework.
As previously reported by Accountants Daily, CA ANZ tax, superannuation and financial services leader Susan Franks, said the approach of the framework was “aspirational” yet believed the ATO needed to be more operational and client-focused in its design stage.
“It sets out the different vulnerabilities in more detail and sets our specific action items under each of their focus areas of support and services. AFSA’s vulnerability framework may assist the ATO with the development of their processes to deal with various vulnerabilities, including how staff may identify vulnerability,” she said.
“To develop effective processes to deal with people with vulnerabilities, the ATO should ensure it is given adequate time and resourcing to enable people with lived and living experiences to take part in the co-design of these processes.”
Having also taken feedback from other professional and advocacy bodies, such as The Tax Institute, the ATO noted it understood anyone could experience vulnerability on an unexpected basis, which could make tax and super obligations more challenging.
Rob Thomson, ATO assistant commissioner, said practically, the framework informed the ATO’s continued investment in improvements to the way it supported taxpayers.
“The framework sharpens our focus on improving the capability of our people as they engage with challenging taxpayer interactions,” he said.
“We know making lasting change like this takes time and we are committed to working with out partners to ensure sustainable progress into the future.”
Over a six-month period, Thomson said multiple changes had been made to the framework to improve its purpose and functionality, with changes including:
· Combining all support teams helping different aspects of vulnerability into a single dedicated hub.
· Rolling out new training to all telephony staff to help them identify and refer taxpayers to the hub.
· Increased resourcing in the hub to over 100 experienced staff who had been specifically trained to ensure sustainable progress into the future.
According to Thomson, alongside CA ANZ and The Tax Institute, the framework was shaped by 70 contributors across the community in a bid to improve the experience of vulnerable taxpayers.
Thomson said if a taxpayer was finding it hard to manage their tax or super obligations, they should reach out to their tax professional, or nominate someone they trusted to contact the ATO.
“While the framework cannot change tax obligations, it will inform our approach for how we listen, communicate and connect people to the right support,” he said.
“While we’re bound by law to collect tax and ensure fairness, we also have principles that guide how we engage – with empathy, respect and care. The framework helps us do that better.”
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