SMSF Association Submission – Tax Ombudsman Review: ATO’s administration of Director Penalty Notices

The SMSF Association welcomes the Tax Ombudsman’s review of the Australian Taxation Office’s (ATO) administration of Director Penalty Notices (DPN), and particularly its focus on whether the ATO appropriately and consistently identifies and responds to vulnerability, coerced directorship and financial abuse. Although our submission does not address the operation of the DPN regime generally, the review provides an important opportunity to identify practical learnings that can be applied across the ATO when dealing with victim-survivors of financial abuse, coercive control and family and domestic violence.