{
  "entity_id": "B-003133",
  "folder": "Small-Business-Stewardship-Group",
  "name": "Small Business Stewardship Group",
  "type": "Advisory Body",
  "jurisdiction": "Commonwealth",
  "portfolio": "Treasury",
  "website": "https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/",
  "data_status": "stub",
  "completeness": {
    "has_strategy_brief": false,
    "has_strategy_structured": false,
    "has_vision": false,
    "has_kpi_targets": false,
    "has_kpi_results": false,
    "has_strategy_overview": true,
    "has_legislation_text": true,
    "has_legislation_structured": false,
    "has_global_initiatives_text": false,
    "has_ideas": true,
    "has_artifacts": false,
    "n_ideas": 12,
    "n_legislation": 0,
    "n_artifacts": 0,
    "n_kpi_targets": 0,
    "n_kpi_results": 0,
    "n_outcomes": 0,
    "verified_own_data": false
  },
  "strategy_profile": {
    "status": "needs_review",
    "confidence": "low",
    "summary": "",
    "official_site_url": "https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/",
    "source_documents": [],
    "purpose": null,
    "vision": null,
    "strategic_priorities": [],
    "values": [],
    "outcomes": [],
    "performance_measures": [],
    "document_alignment_terms": {
      "must_support": [],
      "watch_terms": [],
      "avoid_claiming_without_evidence": []
    },
    "review_note": "Only low-confidence webpage, media, contact, news, or global-intelligence evidence is available."
  },
  "strategy_brief_md": null,
  "strategy_overview_evidence_md": null,
  "internal_strategy_evidence_md": "# Small Business Stewardship Group - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T22:34:05.449568+00:00\n**Entity ID**: B-003133\n**Entity type**: Advisory Body\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n**Website**: https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| pages | 2 |\n\n## Executive Readout\n\n### Purpose\n\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n\n### Role and Functions\n\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNon-agency members\nMembers shared a range of concerns from their communities and broader networks.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n\n### Strategic Priorities\n\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNon-agency members\nMembers shared a range of concerns from their communities and broader networks.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- These include an information hub featuring modules and toolkits, webinars and the upcoming Women in Small Business Summit scheduled for 18 March 2026 in Sydney, which will provide a platform to share insights and advocate for systemic change.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Payday Super\nThe ATO confirmed that Payday Super becomes mandatory from 1 July 2026, requiring employers to pay superannuation at the same time as wages.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Last updated\n17 April 2026\nPrint or Download\nAbout the Small Business Stewardship Group\nThe Small Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) as a means of improving the client experience and administration of Australia’s tax, super and registry systems.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n\n## KPIs, Targets, and Where They Are At\n\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNon-agency members\nMembers shared a range of concerns from their communities and broader networks.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- These include an information hub featuring modules and toolkits, webinars and the upcoming Women in Small Business Summit scheduled for 18 March 2026 in Sydney, which will provide a platform to share insights and advocate for systemic change.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Payday Super\nThe ATO confirmed that Payday Super becomes mandatory from 1 July 2026, requiring employers to pay superannuation at the same time as wages.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Last updated\n17 April 2026\nPrint or Download\nAbout the Small Business Stewardship Group\nThe Small Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) as a means of improving the client experience and administration of Australia’s tax, super and registry systems.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small business income tax gap\nThe ATO reported key drivers of the small business income tax gap include post-COVID-19 economic impacts, cost-of-living pressures, societal attitudes, the shadow economy, and compliance complexity.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Employers can start paying super more frequently now, and nearly 40% are already paying super contributions more often than the quarterly due date.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Limited preparation time, only 8 months, to prepare for implementation, which may require reconfiguration of natural business systems.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n\n## Key Metrics\n\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNon-agency members\nMembers shared a range of concerns from their communities and broader networks.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- These include an information hub featuring modules and toolkits, webinars and the upcoming Women in Small Business Summit scheduled for 18 March 2026 in Sydney, which will provide a platform to share insights and advocate for systemic change.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Payday Super\nThe ATO confirmed that Payday Super becomes mandatory from 1 July 2026, requiring employers to pay superannuation at the same time as wages.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Last updated\n17 April 2026\nPrint or Download\nAbout the Small Business Stewardship Group\nThe Small Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) as a means of improving the client experience and administration of Australia’s tax, super and registry systems.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n\n## Key Achievements\n\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- To address this, tailored education is required, ideally delivered by trusted third parties like tax practitioners, community groups, tax concierge services rather than by the ATO.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNon-agency members\nMembers shared a range of concerns from their communities and broader networks.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- These include an information hub featuring modules and toolkits, webinars and the upcoming Women in Small Business Summit scheduled for 18 March 2026 in Sydney, which will provide a platform to share insights and advocate for systemic change.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Payday Super\nThe ATO confirmed that Payday Super becomes mandatory from 1 July 2026, requiring employers to pay superannuation at the same time as wages.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Last updated\n17 April 2026\nPrint or Download\nAbout the Small Business Stewardship Group\nThe Small Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) as a means of improving the client experience and administration of Australia’s tax, super and registry systems.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small business income tax gap\nThe ATO reported key drivers of the small business income tax gap include post-COVID-19 economic impacts, cost-of-living pressures, societal attitudes, the shadow economy, and compliance complexity.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n\n## Key Issues, Risks, and Recommendations\n\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Issues with Australian Taxation Office (ATO) payment plans were highlighted, defaults occur even when businesses try to pay early or extra, and perceived inconsistencies in approvals erode confidence.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- While affecting only a small number of small businesses, complex issues surrounding family trust election distributions are creating concern.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Small business litigation funding program closure\nThe ATO provided updates on dispute resolution options for small businesses, including alternative dispute resolution (ADR) pathways at audit, objection, and litigation stages.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- The group will focus on:\nidentifying opportunities to improve the tax and super system to make it easy to get things right and hard not to, through an understanding of the effects on the small business sector\ngaining insights into issues faced by the small business sector to improve future approaches and processes\nbeing a conduit for information-sharing between the ATO and small businesses via engagement, education and communication within networks.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNon-agency members\nMembers shared a range of concerns from their communities and broader networks.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- These include an information hub featuring modules and toolkits, webinars and the upcoming Women in Small Business Summit scheduled for 18 March 2026 in Sydney, which will provide a platform to share insights and advocate for systemic change.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Payday Super\nThe ATO confirmed that Payday Super becomes mandatory from 1 July 2026, requiring employers to pay superannuation at the same time as wages.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Last updated\n17 April 2026\nPrint or Download\nAbout the Small Business Stewardship Group\nThe Small Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) as a means of improving the client experience and administration of Australia’s tax, super and registry systems.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n\n## Corporate Values and Operating Culture\n\n- 6 November 2025\n4 September 2025\n26 May 2025\n6 March 2025\n26 November 2024\n6 August 2024\n2 May 2024\n6 March 2024\n2 November 2023\n9 August 2023\n3 May 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Menu\nSearch\nSmall Business Stewardship Group key messages 6 November 2025\nKey topics discussed at the Small Business Stewardship Group meeting 6 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- External services such as the Australian Small Business and Family Enterprise Ombudsman (ASBFEO) Tax Concierge Service and National Tax Clinics are available, and efforts are underway to improve website navigation for ADR information.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Members\nGroup membership details\nOrganisation\nMembers\nATO\nRowan Fox (Co-chair), Small Business\nATO\nAnna Longley, Frontline Risk and Strategy\nATO\nBen Kelly, Superannuation and Employer Obligations\nATO\nElissa Walker, Enterprise Solutions and Technology\nAustralian Automotive Aftermarket Association\nLesley Yates\nAustralian Chamber of Commerce and Industry\nSushmitha Kasturi\nAustralian Retailers Association\nBen Cornel\nAustralian Small Business and Family Enterprise Ombudsman\nLynda Mcalary-Smith\nChartered Accountants Australia and New Zealand\nKaren Liew\nCouncil of Small Business Organisations Australia\nAdele Sutton\nDirect Selling Association of Australia\nNina Rossi\nIndigenous Business Australia\nChris Germain\nInstitute of Certified Bookkeepers\nMatthew Addison\nInstitute of Public Accountants\nTony Greco\nReal Estate Institute of Australia\nShalini Raj\nRural Doctors Network\nRichard Colbran\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/)`\n- Small Business Stewardship Group key messages 6 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNon-agency members\nMembers shared a range of concerns from their communities and broader networks.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n- These include an information hub featuring modules and toolkits, webinars and the upcoming Women in Small Business Summit scheduled for 18 March 2026 in Sydney, which will provide a platform to share insights and advocate for systemic change.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py <entity>` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `pages/about.html` - pages - https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025\n- `pages/homepage.html` - pages - https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Small-Business-Stewardship-Group/\n\n## Gaps To Fix\n\n- No corporate plan text source found.\n- No annual report text source found.\n- No global comparison/case-study sources found.",
  "legislation_md": "# Small Business Stewardship Group - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:21:42.915352+00:00\n**Entity ID**: B-003133\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n\n> This is an evidence-based discovery list from scraped department material. A mention does not always mean the department administers the legislation; high-confidence and official register links should be reviewed.\n\n## Summary\n\n- Source files scanned: 2\n- Unique legislation references found: 0\n\n## Legislation References\n\n_No Act/Regulation/Instrument references found in the local corpus._\n\n## Files Scanned\n\n- `pages/about.html` (page)\n- `pages/homepage.html` (page)",
  "global_initiatives_md": null,
  "strategy": null,
  "ideas": [
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Citizen Participation",
      "scale": "small",
      "title": "Consultation feedback summaries with response tracking",
      "idea": "Summarise consultation submissions by theme and publish what changed in response.",
      "quote": "The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Citizen Participation",
      "scale": "large",
      "title": "Always-on policy participation platform",
      "idea": "Create a standing participation platform where citizens and stakeholders can propose, vote, and track ideas.",
      "quote": "The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Risk & Assurance",
      "scale": "small",
      "title": "Recommendation tracker for audits, reviews, and inquiries",
      "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.",
      "quote": "The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Risk & Assurance",
      "scale": "large",
      "title": "Integrated assurance and lessons-learned system",
      "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.",
      "quote": "The strategy uses a phased, risk-based approach:\nSupport for vulnerable taxpayers through simplified engagement and faster referrals.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Regulation & Policy",
      "scale": "small",
      "title": "Regulatory burden scan for forms, guidance, and reporting",
      "idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.",
      "quote": "Small business income tax gap\nThe ATO reported key drivers of the small business income tax gap include post-COVID-19 economic impacts, cost-of-living pressures, societal attitudes, the shadow economy, and compliance complexity.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Regulation & Policy",
      "scale": "large",
      "title": "Adaptive regulation program with live feedback loops",
      "idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.",
      "quote": "Small business income tax gap\nThe ATO reported key drivers of the small business income tax gap include post-COVID-19 economic impacts, cost-of-living pressures, societal attitudes, the shadow economy, and compliance complexity.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Citizen Services",
      "scale": "small",
      "title": "Plain-language service pages and proactive status updates",
      "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.",
      "quote": "To address this, tailored education is required, ideally delivered by trusted third parties like tax practitioners, community groups, tax concierge services rather than by the ATO.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Citizen Services",
      "scale": "large",
      "title": "Single front door for life-event based services",
      "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.",
      "quote": "To address this, tailored education is required, ideally delivered by trusted third parties like tax practitioners, community groups, tax concierge services rather than by the ATO.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Data & Performance",
      "scale": "small",
      "title": "KPI evidence register with named owners",
      "idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.",
      "quote": "Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Data & Performance",
      "scale": "large",
      "title": "Outcome dashboard linking budget, delivery, and public impact",
      "idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.",
      "quote": "Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
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      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Case Processing",
      "scale": "small",
      "title": "Triage queue for stuck or ageing cases",
      "idea": "Use existing case data to flag ageing, duplicate, incomplete, or high-risk cases for earlier intervention.",
      "quote": "Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Applicants / case officers",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
      "entity_id": "B-003133",
      "entity_name": "Small Business Stewardship Group",
      "folder_name": "Small-Business-Stewardship-Group",
      "category": "Case Processing",
      "scale": "large",
      "title": "End-to-end case processing redesign",
      "idea": "Redesign the case pathway around risk-based triage, reusable evidence, and automated eligibility checks.",
      "quote": "Publicly available credit reporting is enabling fringe advisers to target vulnerable businesses with misleading claims, resulting in poor decision-making and economic coercion.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Applicants / case officers",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/small-business-stewardship-group/small-business-stewardship-group-key-messages-6-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    }
  ],
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