Draft Vulnerability Framework
The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) regarding the consultation paper on the ATO’s draft Vulnerability Framework (draft Framework) (Consultation Paper). We also thank the ATO for presenting a dedicated information session on the draft Vulnerability Framework for our members on 3 July 2025.
In the development of this submission, we have closely consulted with our National Technical Committees to prepare a considered response that represents the views of the broader membership of The Tax Institute.
We are pleased that the ATO has developed a draft Vulnerability Framework and is genuinely committed to supporting vulnerable taxpayers. The proposed Vulnerability Framework includes a number of principles and objectives that, in order to be achieved, will require significant investment in the implementation phase. For example, developing actionable steps, a clear roadmap and timeline for implementation, training ATO staff, ensuring transparency, consistency and accountability across different areas of the ATO, and developing tailored educational materials and resources to help taxpayers understand their obligations and rights. Attention to these matters will help to ensure that the Vulnerability Framework meets its objectives. We acknowledge that not all the changes required will be able to be given immediate effect. It will be therefore important to identify how these and other related matters will be prioritised and actioned.
Our detailed response to the questions in the Consultation Paper is contained in Appendix A. While we have limited our feedback at this stage to these questions, we look forward to continuing to constructively engage with the ATO on the implementation of the Vulnerability Framework and related matters noted above.
The Tax Institute is the leading forum for the tax community in Australia. We are committed to shaping the future of the tax profession and the continuous improvement of the tax system for the benefit of all. In this regard, The Tax Institute seeks to influence tax and revenue policy at the highest level with a view to achieving a better Australian tax system for all.