Highlights

• Tax Ombudsman Ruth Owen released the draft work plan on 1 September 2026, and feedback closed on Tuesday 29 September.

• The tenth topic is the TPB's handling of complaints and alleged breaches of the Tax Agent Services Act 2009.

• The proposed FHSS review would examine the ATO's processes for receiving and approving applications, the scheme's governance, and whether guidance about it is clear.

• Two of the topics would look at moments when taxpayers are already under strain.

An application for first-home savings, an account security breach and an estate tax return seem unrelated. Yet all three can expose how complicated tax administration becomes when people need clear answers quickly.

Ten Candidates, Four Places

Tax Ombudsman Ruth Owen released the draft work plan on 1 September 2026, and feedback closed on Tuesday 29 September. According to her office, topics are drawn from complaint trends, stakeholder feedback, topical issues and areas of interest for Government and Parliament. Feedback could be given through an online survey, by email or by phone. Our systemic reviews help to shine a light on system-wide tax and super administration problems and recommend practical improvements to benefit the whole community, the release said. The distinction matters because the headline rule rarely tells the entire story. Timing, eligibility and supporting records can change the outcome for two people facing seemingly similar circumstances.

the Research and Development Tax Incentive

The tenth topic is the TPB's handling of complaints and alleged breaches of the Tax Agent Services Act 2009. Our four review topics will be selected based on relevance, impact and the potential to improve tax administration for the community, Ms Owen said. A practical decision starts with the numbers, but should not end there. Compare the likely benefit with compliance costs, the chance that assumptions change and any restrictions that apply.

The First Home Super Saver Scheme on the List

The proposed FHSS review would examine the ATO's processes for receiving and approving applications, the scheme's governance, and whether guidance about it is clear and accessible. That matters because the scheme is procedurally unforgiving. Tax guidance indicates first-home buyers can count voluntary super contributions of up to $15,000 in any one financial year, with a total cap of $50,000. The ATO is also blunt about timing: You must request the determination before settlement of a property contract. Under the scheme, 100% of eligible non-concessional contributions count, but only 85% of concessional contributions, including salary sacrifice. This is where the administrative detail becomes financially important. A policy can create an opportunity while still leaving taxpayers responsible for checking the conditions and keeping suitable evidence.

Hacked Accounts and Deceased Estates

Two of the topics would look at moments when taxpayers are already under strain. The compromised accounts review would test whether the ATO's handling of hijacked taxpayer accounts meets principles of good administration, including ease of access, low cost of compliance and putting it right. The deceased estates review would examine whether the ATO's services, guidance and processes are clear and consistent for people managing the tax affairs of someone who has died. One observation is useful context, not a guarantee about what happens next.

Debt Relief, Unpaid Super Alerts and R&D

The proposed tax debt review would look at how the ATO considers applications from people seeking release from tax debts because of serious hardship. Payday Super took effect on 1 July 2026, requiring employers to pay super with wages. Cash flow, deadlines and documentation deserve attention before any commitment.

Already on the Ombudsman's Desk

Two systemic reviews are already under way. The first, into ATO engagement with First Nations taxpayers, finished consulting on 4 September, and a final report is expected in February 2027. Proposed rules and draft administrative guidance should be distinguished from provisions already enacted.

General information only. This article is educational and does not constitute personal financial, tax or legal advice.