The Regulatory Wall (read first)

This is the make-or-break constraint — and it is exactly why even AI-first players keep a human on lodgement.

• TPB tax agent registration — https://www.tpb.gov.au/tax-agent-registration — preparing/lodging returns for a fee generally requires being a registered tax agent. Software that helps a person prepare their own return differs from one that provides tax agent services.
• ATO Digital Service Provider requirements — https://softwaredevelopers.ato.gov.au/RequirementsforDSPs — plus the Practitioner Lodgment Service / SBR path — https://www.ato.gov.au/tax-and-super-professionals/digital-services/practitioner-lodgment-service — lodging to the ATO for others is gated behind DSP operational-security + SBR.
• CDR accreditation (open banking) — https://www.cdr.gov.au/for-providers/become-accredited-data-recipient — automatic bank-data ingestion needs accredited-data-recipient status (a high bar).
• Individuals can always self-lodge free via myTax — https://www.ato.gov.au/individuals-and-families/your-tax-return/how-to-lodge-your-tax-return/lodge-your-tax-return-online-with-mytax

Implication: the safe v1 is a preparation assistant that outputs figures for the user to self-lodge in myTax — this avoids TPB/DSP/SBR. Full auto-lodgement is a later, heavier play needing registration or an agent partnership (the LodgePro / Hnry model). CDR is the trustworthy long-term ingest path but is not table stakes for a PDF/CSV v1.