Who is eligible for free help from a Tax Clinic?

Tax Clinics serve 'unrepresented taxpayers' (those without a registered tax agent or BAS agent) on low incomes. Eligibility typically requires the taxpayer's total income to be below a threshold set by the clinic (commonly around the tax-free threshold for individuals). Small business clinics serve micro businesses with low turnover and complex tax issues. Clinics cannot provide ongoing representation but can help with one-off issues.

What services do Tax Clinics provide?

Tax Clinics provide free help with tax returns, business activity statements, ATO debts and payment arrangements, objections under Part IVC of the Taxation Administration Act 1953, and specialist advice on issues such as small business CGT concessions and superannuation. They are operated by university accounting and law students under the supervision of qualified tax practitioners and are funded by the ATO and partner universities.

ATO Tax Clinic Program: Pro Bono Tax Help for Low-Income Taxpayers

The Tax Clinic program funded by the ATO and partner universities: free pro bono tax help for low-income individuals and small businesses, eligibility and clinic locations.

Program overview

The Tax Clinic program is a free pro bono tax help initiative. It is funded by the Australian Taxation Office (ATO) and delivered through partner universities. The program began as a pilot in 2019 and has since been expanded to a national program.

Funding for the program comes from the ATO’s community engagement budget, while partner universities provide academic supervision. Tax Clinics offer free tax advice, assistance with tax returns, and support for tax disputes.

Clinics are staffed by university accounting and law students. These students operate under the supervision of qualified tax practitioners. Services are available to eligible low-income individuals and small businesses.

Eligibility criteria

Tax Clinics offer assistance to 'unrepresented taxpayers', meaning those who do not have a registered tax agent or BAS agent. To be considered for assistance, taxpayers generally need to meet an income threshold determined by the individual clinic. This threshold is often aligned with the tax-free threshold for individuals.

Small business clinics are specifically designed to support micro businesses. These businesses typically operate as sole traders or have a low turnover and are experiencing complex tax issues.

Clinics provide support for specific, one-off issues such as ATO disputes, debts, and lodgement obligations. They are not intended to replace the ongoing services of a registered tax agent for taxpayers who are able to engage one.

Services offered

Tax Clinics offer assistance with a range of tax-related matters. This includes help with preparing and lodging tax returns, business activity statements, and other lodgement obligations. Clinics also provide guidance regarding interactions with the ATO, such as managing existing ATO debts, establishing payment arrangements, and seeking remission of penalties or interest.

Further support is available for taxpayers wishing to formally dispute an ATO decision. Clinics can assist with objections under Part IVC of the Taxation Administration Act 1953. Specialist advice is provided on complex topics, including small business CGT concessions, capital gains tax, and superannuation.

Beyond direct assistance, Tax Clinics are committed to improving taxpayer understanding. They achieve this through delivering workshops and engaging in community outreach activities to promote taxpayer education.

Clinic locations

Tax Clinics are hosted by a number of Australian universities, including Curtin University (WA), University of New South Wales (NSW), RMIT University (Vic), Griffith University (Qld), and University of Tasmania (Tas), among others. The program extends to several other universities across Australia.

The Australian Taxation Office (ATO) maintains a current list of participating Tax Clinics on its website. This list is the definitive source for identifying clinics and their contact details.

Clinics offer services both in person and remotely. Some clinics operate via telephone or video, providing assistance to taxpayers in remote and regional areas. Operating hours and intake processes differ between clinics, and taxpayers must contact the individual clinic directly to arrange an appointment and understand their intake process.