ATO addresses concerns around staff training, vulnerable taxpayers

"We operate in a complex and high-volume system and sometimes we will fall short. However, we are constantly investing in improving our training and the experience of our staff to build consistency," said Heferen.

"We are establishing bespoke functions, such as the Tailored Support Hub, where we need to apply greater levels of judgment. We always aim to provide helpful and accurate advice, and will keep that aim."

Heferen noted that frontline staff handle a high volume of inquiries, often involving complex and sometimes deeply personal circumstances, so no two interactions are exactly the same.

"That means consistency in what we say and our decisions is something we have to keep working hard to support. And this is difficult," he said.

The commissioner said the ATO understood that exceptional circumstances can arise, which mean that clients are not able to meet their obligations on time, and that its frontline staff would always try to support taxpayers.

"It's important to reiterate what our vulnerability framework says – we cannot change taxpayers’ tax obligations or waive debt, even for those experiencing vulnerability or hardship," said Heferen.

"What we can and should do is make sure our staff are as equipped as they can be to help these taxpayers lodge on time and explore assistance options like payment plans."

The commissioner said that when dealing with taxpayers experiencing vulnerability, including chronic illness, homelessness, and family violence, the ATO relies on the relationship that tax professionals have with their clients to help recognise when someone is in serious difficulty.

"As trusted advisers, you are often the first to see when a client is facing significant challenges, and you play an important role in helping them navigate complex situations, stay engaged with the tax system and access the support available to them," he said.

"You can help by supporting your clients to lodge correctly and on time, pay on time where they can, and when they can’t, engage with us early to discuss tailored support that may be available."