Overview of the National Tax Clinic program
The mission of the National Tax Clinic program is to enhance fairness and integrity in Australia’s tax system by increasing support for eligible vulnerable and unrepresented taxpayers to address their tax affairs. The National Tax Clinic network delivers support services through university partners who also provide practical learning opportunities in tax clinics for students studying tax-related courses as future leaders in the tax profession.
The National Tax Clinic program is an Australian Government-funded initiative supporting educational institutions to operate independent tax clinics.
Tax clinics offer services to support eligible vulnerable individuals and small businesses who cannot access tax assistance due to economic, social, or personal factors.
There are 4 key program activities, in which tax clinics:
- provide advice to clients to better understand the tax system
- represent unrepresented taxpayers and small businesses when they need to interact with the ATO
- undertake educational activities to better inform students, taxpayers, and the broader community on matters of interest and concern
- Advocate on behalf of clients when systemic taxation related issues are identified in their dealings with regulatory or government agencies.
Tax clinics may also conduct research on tax compliance behaviours of unrepresented / disadvantaged individuals and businesses in supporting improvements to existing tax related processes and platforms.
Since inception in 2018, the National Tax Clinic program has assisted over 15,000 vulnerable taxpayers throughout Australia to address and resolve a host of tax related issues. This has shaped key program outcomes, including:
- increasing tax awareness and literacy within our community
- improving taxpayer confidence in managing their obligations and compliance activities
- improving access to and understanding of information that supports taxpayer rights and entitlements
- providing invaluable learning opportunities and practical experience for students who are the future of Australia’s tax profession
- strengthening collaboration and partnership between universities, tax professionals, community organisations and government agencies
- reducing unnecessary stressors related to managing tax affairs.
The National Tax Clinic program helps to ensure fair and equal access to Australia’s tax and superannuation systems for all members of our community.
Our history
Starting as a pilot clinic at Curtin University, and drawing from experiences in the US, the Australian Tax Clinic program has gone from strength to strength since 2018. This is thanks to the vision and support of the Australian Government and the dedicated efforts and brain-power of universities, tax professionals, staff and students nationwide.
2018
Curtin University established the first tax clinic in Perth, Western Australia, as a pilot program in 2018.
During the pilot, the clinic was inundated with requests for assistance.
It was soon evident the clinic filled an immense gap in Australia’s tax system and it was essential the program be expanded.
It also provided incomparable practical experience for accounting, tax and law students, exposing them to the realities of the Australian tax system.
2019
In response to the clear benefits for both vulnerable taxpayers and participating students, the Australian Government established the National Tax Clinic program trial in 2019, providing funding to establish a 12-month trial program of 10 clinics in universities across Australia.
During this time, the clinics shared materials and learnings and started to build a national presence and vision for the program.
2019–21
The trial being a clear success, in December 2019 the government extended the national program by four years and increased available funding.
As administrators of the program, the ATO was tasked with transitioning to a wider, competitive grant program and with welcoming more grantees wishing to participate.
COVID-19 didn’t slow the clinics down. Introducing more remote client meetings, the clinics were able to educate and advise taxpayers during a challenging time.
2021–23
By 2021, the program’s profile and impact were continuing to grow, as was the demand, in particular from small businesses and vulnerable client groups.
In response, and as part of a raft of measures to support small business, the government extended the clinic program in the 2023 Federal Budget.
By 2025, this will see an increase of the number of funded clinics from 14 to 19 and an expansion into TAFE institutions.
The ATO is also funded to help create a website to further integrate and streamline the clinics nationally.