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What is the societal challenge?Ìý

In Australia in 2022, (13.4% of the total population) were recorded as living below the poverty line. This number is likely to be higher following the removal of COVID welfare and social services support from government, increased cost of living pressures and the ongoing housing affordability crisis.

Of these Australians in serious financial hardship, need – but cannot access – accounting and tax advice. These financially vulnerable people most often require assistance with long-term overdue tax returns and tax debt collection matters, and are more likely to be experiencing complex disadvantages including mental health issues, domestic violence, and disability. This presents an access-to-justice issue for financially vulnerable people and small businesses.

*these three impact categories represent complex and overlapping opportunities to achieve societal impact. UNSW’s definition may evolve and change based on insights gathered during the consultations and further research.

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Impact category*

Social cohesion, health and wellbeing, Economic prosperity for all

Project lead

Associate Professor Ann Kayis-Kumar,ÌýFounding Director of the UNSW Tax & Business, UNSW Business School

  • UNSW Tax and Business Advisory Clinic offers a free, year-round, state-wide business clinic for people in serious financial hardship. Garnering of meaningful community engagement, and described as (CEO of Financial Counselling Australia), this service enables the most disadvantaged to navigate a system that is almost impossible to navigate without professional representation.

    Further, the clinic presents an . ( Specifically, client data is anonymously aggregated to identify systemic issues faced by financially vulnerable cohorts, then triangulated with further interdisciplinary research. By 'making the invisible visible', the clinic is uniquely positioned to engage in evidence-based advocacy to affect positive systems change.

    UNSW students are immersed at the frontline from day one of their Work Integrated Learning (WIL) experience; including running client interviews and managing client files under supervision, and delivering in-community outreach education workshops.

  • The UNSW Tax and Business Advisory Clinic has supported over 300 clients since 2019. These are mostly microbusinesses experiencing high or overwhelming financial distress, 71% with mental health problems, 55% of women experiencing domestic violence), amounting to over $3 million in free advice, and lodging over 850 individual tax returns and over 750 business (BAS) returns.

    By providing this service to clients experiencing significant hardship who cannot navigate the system without professional advice or afford such services, the Clinic empowers the most socially and economically disadvantaged in the community. Ìý

    The UNSW Tax and Business Advisory Clinic is an international-first at and was awarded the Cedric Sandford Medal for Best Paper at the 14th International ATAX Tax Administration Conference in 2021.Ìý

    Also, representatives from the clinic have advocated at multiple Parliamentary , ATO-internal , workshops and seminars (resulting in the ), and industry groups including the Law Council of Australia and the Tax Institute of Australia consulting on .

Project collaborators

UNSW Gendered Violence Research Network

UNSW Centre for Social Impact

Black Dog Institute

*impact categories represent complex and overlapping opportunities to achieve societal impact. UNSW’s definition may evolve and change based on insights gathered during the Societal Impact Framework consultations and further research.

Contact us

If you have any questions or suggestions regarding the Societal Impact Framework or the consultation process, please get in touch.