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The self-employed and the ATO
A business survey

May 2009

The ATO has completed a survey of self-employed people and their approaches to administration and payment of their tax obligations. The survey gives some insights into our behaviours and attitudes as self-employed people. It reflects perhaps our competencies also as business operators.

To obtain an overview of the survey results read Ken Phillips' article from Business Spectator (click here). The survey report should be available on the ATO website shortly. ICA will supply a link.

Test yourself: Here are three groups of categories the ATO was able to identify. Where do you fit?

'Advice Dependents'
  • Totally reliant upon professional help, and had no issues with tax as a result.
  • Likely to be a large proportion of the micro-business segment, given the prevalence of accountants and tax agents, and 31% of respondents saying that they know that they lodged on time 'because their accountant told them'.
'Tax competents'
  • Do the reporting themselves, often quite efficiently on a day-to-day basis, but rely on their accountants to check their work and lodge.
  • Likely to be a reasonable size of the micro-business segment, as indicated by 14% of respondents saying that they 'know from their own experience /knowledge' that their tax reporting is correct.
'Willing but lack tax proficiency'
  • More vulnerable group. Do virtually all their own bookkeeping and accounting purely to save money, regardless of interest & aptitude.
  • Likely to be prone to mistakes, especially when dealing with new rules or the unexpected.
'Unwilling and lacking tax proficiency'
  • Particularly vulnerable taxpayers, who have neither the interest nor the aptitude for tax matters.
  • Often this group is saved by a long-suffering partner, although if this relationship breaks down, this arrangement can result in problems.
  • Likely to be a small segment, accounting for less than 10% of the micro-business segment, although arguably the segment in greatest need of support.


Attitudinal Segment Key observations Behaviour & motivations
'The Fearful' Afraid of being targeted by the Tax Office.
  • Includes those who are right to be fearful, and those who are simply fearful due to their existing perceptions of the Tax Office.
 More likely to rely on accountants, less likely to seek help in case they incriminate themselves.
  • Would be suspicious of any help offered by the Tax Office.
'The Cynics' See the Tax Office as solely interested in collecting revenue and catching taxpayers out.
  • Have a strong 'us versus them' mentality.
  • Whilst not necessarily afraid, they do not expect help or advice from the Tax Office.
 Relatively unwilling to see the Tax Office as helpful.
  • Generally exhibit very low expectations of the quality of advice on offer.
  • Find it difficult to understand why the Tax Office would want to help.
  • Ultimately this segment would only be interested in getting help to minimise their tax.
'The Appreciators' Often made up of people who have had problems with their tax and are pleasantly surprised how helpful the Tax Office actually is.
  • Business owners in this segment started off in other segments, but have changed their minds due to positive experiences with the Tax Office.
 Having experienced the helpfulness of the Tax Office they are very likely to continue to seek help and advice.
  • Have few concerns about being slightly late, and are potentially powerful advocates.
  • The key to this segment is to continually meet their expectations and finding ways of leveraging their positive attitudes and perceptions.
'The Pragmatists' May have had relatively little contact with the Tax Office.
  • Tend to pay their taxes without any real issues.
  • See the Tax Office as just 'doing their job', but don't necessarily realise the level of additional support that is offered.
Often much more focused on efficiency---and how to do their tax more quickly, efficiently and with less fuss.
  • Would be happy to use advice and help offered by the Tax Office.
  • Key to engaging this segment is by demonstrating the usefulness of Tax Office resources in helping them to achieve their aims.


Do you pay your tax?
  • Only 59% reported paying on time, all of the time in the past twelve months.
  • 29% said that they had paid on time 'most of the time'.
  • 8% said that they had paid on time 'some of the time'.
  • 2% said that they had paid on time 'not at all'.