The National Tax Clinic program was established in 2019 by the Australian Government to improve access to the tax system for individuals who are unable to afford professional advice or who face barriers in engaging with the tax system. The National Tax Clinic program brings together universities, TAFEs, students, community service providers, and tax, accounting and legal professionals to deliver practical support to vulnerable members of the community.
Since its inception in 2019, the program has expanded across Australia. 5 new clinics began operating in 2025, taking the total to 20 tax clinics nationally.
Embedding tax clinics within higher education – universities and TAFEs – has strengthened both community outcomes and work-integrated learning opportunities for students.
The National Tax Clinic program reflects a broader commitment to fairness, inclusion and integrity within the tax system. Financial support from the Australian Government enables the operation of clinics that are free, confidential and accessible. This ensures that individuals experiencing vulnerability can access appropriate assistance. This includes:
- people on low incomes
- migrants
- people with limited digital or financial literacy, culturally or systemically excluded communities
- people experiencing physical or mental health challenges, and
- those facing financial hardship.
The funding also supports the supervision of students by tax and legal professionals, ensuring services meet regulatory and ethical standards.
At its core, the National Tax Clinic program provides tax assistance to individuals who may otherwise fall through the gaps of the traditional tax advisory system.
Clinics support clients with:
- preparing and lodging tax returns, small business and business activity statement returns,
- resolving outstanding tax debts, setting up payment plans, company tax, and
- navigating systems such as myGov.
Importantly, clinics also represent under–represented and vulnerable taxpayers, helping them engage with the ATO and ensuring their circumstances are understood and appropriately considered.
Beyond direct assistance, the program plays a significant educational role. Students gain hands-on experience through work-integrated learning (WIL), developing not only technical tax knowledge or clinical legal education but also professional skills such as communication, empathy, and ethical decision-making. This service-learning model contributes to the development of socially responsible accounting professionals who are better equipped to serve diverse communities.
The tax clinics also engage in advocacy and research activities. Insights gained from client interactions provide valuable evidence on systemic issues within the tax system, including barriers to access, administrative complexity, and emerging areas of vulnerability. These insights inform submissions, policy discussions, and academic research, contributing to continuous improvement of the tax system.
Several submissions were submitted on behalf of the National Tax Clinic program committee in 2025, including:
- 'Refreshing' the ATO’s approach to taxpayer relief provisions
- submission on the Inquiry into the Financial Services Regulatory Framework in relation to financial abuse in Australia Parliamentary Joint Committee’s Financial Abuse Inquiry, and
- a response to the ATO’s Vulnerability Framework.
In 2025, the National Tax Clinic program supported 6,773 vulnerable individuals and small businesses across Australia, demonstrating its critical role in promoting both equity in tax administration and innovation in accounting education.