We welcome the fact that the ATO is putting principles on the table, and particularly that vulnerability is explicitly recognised. However, the framing is still very much about ‘protecting the system from abuse’ rather than a trauma-informed and person-centred approach. There is a big push needed here for stronger recognition of lived experience; that many people want to pay their tax debts but just can’t; and that everybody benefits from a more flexible approach to relief. There is also the broader issue of the overall ATO accessibility, which means people often don’t even get through the door to access hardship support or other services they need from the ATO.