CPA Australia backs Taxation Ombudsman’s 2026 work plan and highlights family trust concerns

CPA Australia has welcomed the Taxation Ombudsman’s 2026 Refreshed Work Plan as a timely and well-considered response to the practical challenges facing taxpayers, advisers and small businesses across Australia.

CPA Australia supports the Ombudsman’s proposed reviews which focus on several priority areas where improved administration and guidance would deliver fairer and more efficient outcomes. 

Among these, the administration of family trust elections is a key concern for CPA Australia members and the broader community.

“Family trusts are a longstanding feature of Australia’s tax system, but the rules governing them are among the most complex,” said Jenny Wong, CPA Australia’s Tax lead.

“Errors in family trust elections can result in disproportionate tax liabilities, placing family businesses at risk of financial distress.”

While legislative reform remains the preferred solution, administrative improvements – such as clearer guidance, simplified processes and a more balanced compliance approach – would provide immediate relief, says CPA Australia. 

“Our members have reported increased uncertainty and compliance costs due to the ATO’s current approach,” said Ms Wong. “A review by the Taxation Ombudsman is an important step toward restoring fairness and reducing the risk of unintended consequences.”

CPA Australia also supports reviews into the ATO’s administration of deceased estates, use of Director Penalty Notices, and readiness for the implementation of Payday Super. Each of these areas has significant implications for CPA Australia members and the wider community, particularly small businesses and families navigating complex tax obligations.

“The Taxation Ombudsman is demonstrating its commitment to improving the integrity and accessibility of Australia’s tax system, and for that it deserves credit and support,” said Ms Wong. “We look forward to continuing our engagement with stakeholders to ensure the system works better for everyone.”

Media contact

Simon Downes, External Affairs Lead
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