National Tax Clinic program in growth
National Tax Clinic program 2025 data does not describe a program that has reached its natural ceiling. It describes a program in growth: in the complexity of cases it takes on, in the communities it reaches, in the number of students it develops, and in the breadth of the network it has built. It also describes a program that is operating against a backdrop of sustained and in some areas growing demand.
Prior year lodgments increased by 39% overall and by over 500% in some categories, indicating that the backlog of non-compliance in vulnerable communities remains significant. Community participation in education events grew by 581%, suggesting that awareness of the program and appetite for financial literacy support is far from saturation. The number of clients presenting with multiple vulnerabilities is not declining. The proportion of small business clients with complex, multi-year obligations is growing.
Too many eligible clients were turned away in 2025 due to capacity constraints. Client and lodgment numbers alone do not convey the resources required for complex tax and legal matters, professional supervision and regional outreach. This represents the visible edge of an invisible problem: the people who never reached a clinic at all.
The total Australian Government funding for the National Tax Clinic program is $5,400,000. Program outputs are achieved through a combination of government funding and significant in-kind contributions from participating institutions. Many institutions also match funding or secure additional external resources to support delivery of the National Tax Clinic program.
An increase in government funding would enable tax clinics to expand their outputs. However, given the current pressures facing the higher education sector, there is a real risk that in-kind contributions may decline. This would directly impact the number of taxpayers who can be assisted. While the National Tax Clinic program has experienced steady government funding since inception in 2019, it is becoming increasingly evident, this cannot sustain the growing demand for tax clinic services.
The case for the National Tax Clinic program is not only that it has done good work. It is that the need it was designed to address has not diminished, that the work it is doing is becoming more complex, and that its reach, relationships and infrastructure represent an investment that grows in value with continued support.
Every year this program operates, it becomes more embedded, more trusted, and more capable. The sustainability of this capability is vital.
Disclaimer statement
This material has been prepared by the National Tax Clinic program Stewardship Committee and the Australian Taxation Office (ATO) for general information purposes only. This does not constitute legal or other professional advice. You should consult your professional adviser for legal or other advice.
The Stewardship Committee and the ATO are not liable for any damages arising in contract, tort or otherwise, from the use of or inability to use this material, or from any action or decision taken as a result of using this material.