The Modernisation of Tax Administration Systems (MTAS) is a multi-phased ATO wide strategy aimed at improving the integrity of the tax system by working with Trustees, Tax Practitioners, and Digital Service Providers (DSPs) to improve the quality, accuracy and transparency of trust and beneficiary data.
Phase 2 will deliver enhancements to trust and beneficiary reporting over the next two years.
This MTAS Phase 2 working group meeting was held 11 December 2025 at 12:00pm AEDT.
Key Outcomes
Below is a summary of key outcomes. Note: the full outcomes and any presentation materials are available in the Online services for DSPs .
Use of BBRP instead of SRP for Trust Tax Return services (TT27)
The potential move from Single Request Processor (SRP) to Bulk Request processing (BBRP) for 2027 trust tax return services was discussed with the request for feedback from DSPs required by 13 January 2026.
The volume of statements of distributions (SODs) and associated validations are of ATO concern, rather than payload size alone. Performance testing is in scope to determine the threshold for the number of SODs that can be processed in real time. Indicative statistics for transmission of SODs submitted during the 2025 financial year were shared with the group to assist in determining potential impact for their users
DSP Feedback on items discussed on 1.12.25
- Pre-fill for non-individuals
- Nudge messaging for non-individuals
A refresh of three possible approaches for the non-individual pre-fill service was provided to the group, with initial feedback indicating a preference for the generic non-individual pre-fill service.
There was discussion regarding whether certain data elements would be better provided via prefill rather than interactive validations, to support error avoidance during tax return preparation.
Access Manager will be used to control API access; however, the inherited permissions and agent experience require further consideration.
Forward plan
The forward plan for MTAS Phase 2, detailing key dates, law reform initiatives, user experience priorities, and validation improvements was shared with the group.
Next steps and wrap up
The group will reconvene in late January to discuss law reform and TFN mandate for closely held trusts and the outcome of the approach for non-individual pre-fill and nudge messaging.
For any questions about the MTAS Phase 2 working group, raise a ticket via the DSP service desk in Online services for DSPs .
No previous versions available.