I certainly won't be bothering to become an ATO, until as late as I possibly can.
I really hope you can get something done to negate the need to change to an ATO, it'll just be a pointless increase in overheads. I guess it could end up just like the total b***s up they made with the engineering, that's already costing us thousands a year extra, for no benefit. The absolute last thing we need at the moment, is more regulatory costs.