Appendix: Major digital project lists

Counter Fraud Program (Protecting against fraud and strengthening system integrity)

The Counter Fraud Program will strengthen the Australian Taxation Office’s ability to prevent, detect, contain and bring consequence to fraud and financial crime against the tax and superannuation systems.

2026 Medium-High

2025 Medium-High

Payday Super Program

The Payday Super project will address the systemic issue of unpaid and underpaid super guarantee by employers, by moving the obligation to pay from a quarterly to payday cycle. 
 

The Australian Taxation Office is building and improving data matching capabilities to match employers’ payroll data with super contribution data, providing it with near real-time visibility as to whether employers have met their obligations. The government will also redesign the super guarantee legislation in line with the move to payday super. Penalties and charges will reflect the serious nature of unpaid or underpaid super guarantee and will be recalibrated to encourage prompt rectification of non-payment with scalable consequences to deter severe or repeated non-compliance.
 

At the time of preparing this report, this project is subject to the escalation protocols set out in the Assurance Framework for Digital and ICT Investments. These protocols are designed to support agencies in the timely resolution of delivery challenges. The delivery confidence of the program has improved following the passage of legislation in November 2025.

2026 Medium-Low

2025 Low

2024 Not reported 

Better Targeted Superannuation Concessions (BTSC)

The BTSC measure aims to reduce tax concessions for individuals with a total superannuation balance exceeding $3 million, effective from 1 July 2026. This project is enabling the delivery of this measure with first assessments expected to be issued in the second half of 2027–28.

2026 Medium-High

2025 Medium-High

2024
Not reported
 

Implementation of a Global and Domestic Minimum Tax (Pillar 2)

The Global Minimum Tax and Domestic Minimum Tax are part of a coordinated effort to address tax challenges arising from the digitalisation of the economy.
 

Australia, along with more than 130 other jurisdictions, agreed to a statement that set out the framework for Pillar 2 (the Global Anti-Base Erosion [GloBE] Model Rules). Implementing Pillar 2 will further strengthen Australia’s ability to address multinational tax avoidance.
 

The investment provides the Australian Taxation Office with the means to ensure resources are available for the ICT and data requirements to implement and administer this measure, as well as ensuring a strong ongoing compliance, advice and education focus to support the in-scope population.
 

At the time of preparing this report, this project is subject to the escalation protocols set out in the Assurance Framework for Digital and ICT Investments. These protocols are designed to support agencies in the timely resolution of delivery challenges.

2026 Medium-High

2025 Medium

2024
Medium

Modernisation of Tax Administration systems (MTAS)

Improvements to Australian Taxation Office systems will reduce compliance costs on an ongoing basis for trustees, beneficiaries and tax agents – making lodgement easier and enabling the vast majority of trust tax returns to be lodged electronically. The improvements will also enable prefill of trust income for beneficiaries, in the same way salary and wages, bank interest and other types of income are currently prefilled.
 

Prefill capability will be enhanced by proposed legislative amendments that require trustees to report the Tax File Numbers of beneficiaries on the trust income tax return’s Statement of Distribution when they have an entitlement to trust income.