Rules as Code Proof of Concept (PoC) working group meeting – 21 August 2025

The purpose of the Rules as Code (RaC) Proof of Concept (PoC) working group is to leverage members collective knowledge and experience in co-designing and evaluating the ATO’s Rules as Code PoC. The Department of Finance is providing a Rules as Code sandpit for the PoC, along with resources to implement a limited-scope ATO use case.

This meeting was held on Thursday 21 August 2025.

Key outcomes

Summary

Below is a summary of key outcomes. Note: the full key messages and any artefacts are available in DSP Hub.

A representative from the Tax Practitioners Board (TPB) attended this session to provide guidance on navigating the PoC in relation to the Tax Agent Services Act 2009 (TASA).

The focus has shifted from GST Registration to PAYG Instalment Use Case and a draft ruleset is being developed.

Key meeting points:

• feedback is welcome on how RaC can enhance the taxpayer experience
• language used in ATO legislation needs further improvements to make it easy to understand
• rules need breaking down into actionable steps to reduce the complexity.

TPB advice as legislation currently reads:   

• The TPB provided general guidance on current law, which states that a service falls under TASA if it provides tailored advice, users rely on it, and a fee is charged.
• Applying TASA to a solution that integrates live ATO rulesets with taxpayer data in business accounting software requires careful consideration of key factors, especially what qualifies as tailored advice. 

Discussion points and DSP conversation around TASA and TPB policy

The differences between fixed logic and tailored advice was discussed. If software only follows ATO rules, it is not usually considered tailored. If it changes based on user input and gives specific advice, it may be seen as tailored. The TPB advised that each DSP product must be assessed individually. 

Moving forward and current standpoint

Salsa digital is currently converting the PAYGI ruleset into code. DSPs will then test how their systems connect to the API. Security features are being considered and DSPs highlighted the need for calculations to be easy to integrate into their platforms, with clear terms to prevent misuse. 

Next Steps

• DSPs who nominated to build and test the PAYGI ruleset in their software will meet with the ATO Salsa and DoF to showcase their work.
• The group will be reconvened to share insights from the testing of the PAYGI ruleset API.For any questions about Rules as Code Proof of Concept (PoC) working group, please raise a ticket in the DSP Service desk.