Number of clients assisted by a tax clinic
Tax clinics assisted 6,533 taxpayers in 2024, an increase of 24% (compared to 5,267 in 2023). Of these:
- 5,173 were individuals, an increase of 18% (compared to 4,390 in 2023)
- 626 were small businesses, a decrease of 9% (compared to 688 in 2023). A critical factor in this result is that small business taxpayers can take significantly greater time to assist due to the inherent nature of their tax affairs, particularly where assistance is required to address obligations over multiple years
- 734 were other taxpayers, an increase of 288% (compared to 189 in 2023). A critical factor in this result arises from changes to the program’s reporting methodologies in 2024.
Vulnerability indicators experienced by clients
Many tax clinic clients experience multiple circumstances that indicate eligibility for tax clinic support, ranging from financial hardship to complex challenges experienced by victims of crime, including domestic and financial abuse. The vulnerability indicators of tax clinic clients in 2024 follow.
In 2024, there were:
- 2,011 reported instances for financial – low income
- 803 reported instances for financial – hardship
- 757 reported instances for migrant or temporary visa holder
- 606 reported instances for incarcerated
- 312 reported instances for Aboriginal and Torres Strait Islanders peoples
- 297 reported instances for financial – financial literacy
- 295 reported instances for remote – living
- 199 reported instances for physical disability or illness
- 182 reported instances for mental health
- 174 reported instances for language – student
- 158 reported instances for abuse (domestic)
- 155 instances for homeless
- 101 reported instances for elderly persons
- 93 reported instances for abuse (financial)
- 77 reported instances for language – English secondary language
- 67 reported instances for family breakdown
- 22 reported instances for addiction
- 1,832 reported instances for other or not recorded.
Clients experiencing multiple simultaneous challenges
Clients experiencing multiple vulnerabilities simultaneously often face additional barriers to re-engaging with the tax system. Multiple vulnerabilities can have a compounding effect on taxpayers, often leaving them unsure as to a pathway forward. For clients experiencing more than one vulnerability indicator, the most common groupings follow.
In 2024, there were:
- 609 reported instances for those on low incomes also experiencing financial hardship
- 107 reported instances for those with low financial literacy also experiencing financial hardship
- 77 reported instances for those with illness or physical disability also experiencing financial hardship
- 55 reported instances for recent migrants also experiencing financial hardship
- 38 reported instances for victims of both domestic and financial abuse.
Clients experiencing highly complex circumstances
Clients experiencing highly complex circumstances are commonly impacted by a combination of personal, financial, addiction and personal safety issues. These clients often require coordinated support from a network of specialised services. Tax clinics often collaborate with community support groups, mental health professionals, domestic abuse services and financial counsellors.
144 clients presented to tax clinics experiencing highly complex circumstances impacting their ability to engage with the ATO and experiencing a combination of at least 4 vulnerability indicators. The most common vulnerability indicators for clients experiencing highly complex vulnerabilities follow.
In 2024, there were:
- 105 reported instances for financial – hardship
- 66 reported instances for financial – financial literacy
- 65 reported instances for mental health
- 55 reported instances for financial – low income
- 43 reported instances for migrant or temporary visa holder
- 42 reported instances for physical disability or illness
- 39 reported instances for abuse (financial)
- 35 reported instances for abuse (domestic)
- 35 reported instances for language – English secondary language
- 17 reported instances for family breakdown.