ATO delivery plan 2011-12

Roles and functions

We are the government's principle revenue collection agency, administering Australia's taxation system, regulating aspects of the superannuation system, and supporting the delivery of government benefits to the community.

Our objective is to administer aspects of Australia's tax and superannuation systems fairly by helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law.

We do this both as a single agency and through managing a number of whole-of-government initiatives that deliver a range of services. We also provide support to the Tax Practitioners Board, the Australian Business Register and the Australian Valuation Office.

We also administer a range of subsidies and benefits, including fuel tax credits, research and development tax offsets and superannuation incentives. These initiatives or schemes involve eligibility rules and conditions set out in legislation. Several of these administered programs, where we act as a service-delivery agency, contribute to the delivery of the outcomes of other government agencies.

Specifically, we administer:

• Product stewardship for oil program
• Cleaner fuels grant scheme
• Australian screen production incentive
• Research and development tax offset
• Private health insurance rebate
• Superannuation co-contribution scheme
• Superannuation guarantee scheme
• Fuel tax credits scheme
• Education tax refund
• National urban water and desalination plan
• National rental affordability scheme
• First home saver accounts
• Baby bonus
• Interest on overpayments and early payments of tax
• Bad and doubtful debts and remissions
• Other administered.

Sections within Corporate governance and accountability

• Roles and functions
• Our management arrangements
• Corporate committees and consultative forums
• Our budget 2011-12
• Our effectiveness indicators