The Australian Taxation Office (ATO) has introduced a new Vulnerability Framework to strengthen its commitment to supporting people who experience vulnerability in their interactions with the tax system.

The ATO recognises that small business owners may face unexpected challenges — such as illness, natural disasters, or personal hardships — that can make it more difficult to manage tax obligations. The Framework outlines clear principles and focus areas to guide how the ATO engages with the community, ensuring its services remain fair, consistent, and inclusive.

This Framework helps shape ATO policies, processes, and staff capability, enabling the organisation to act with empathy, communicate clearly, and connect people with appropriate support when needed.

The ATO has also released new online resources to help the community understand the support available, including:

• The full Framework and an easy-read summary
• Examples and information about current support options
• Details on how the ATO is implementing the Framework and building staff capability

The ATO has expressed appreciation to everyone who provided feedback during the public consultation, which helped shape the final Framework and the actions now being implemented.

While implementation will take time, the ATO remains committed to ongoing consultation, transparency, and continuous improvement in the way it supports the community.

Source ATO