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  • Outcome and program structure

    ATO outcome

    Confidence in the administration of aspects of Australia’s taxation and superannuation systems through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law.

    Agency programs

    1.1 Australian Taxation Office (ATO)

    The ATO effectively manages and shapes the tax and superannuation systems that support and fund services for Australians, by:

    • collecting revenue
    • administering the goods and services tax on behalf of the Australian states and territories
    • administering major aspects of Australia’s superannuation system

    1.2 Tax Practitioners Board (TPB)

    The TPB engages and works collaboratively with key stakeholders to:

    • ensure tax practitioners maintain appropriate knowledge and skills to provide competent services
    • ensure tax practitioners are aware of and understand their obligations, by communicating with them, issuing clear guidance and employing transparent processes in administering the Tax Agent Services Act 2009 (TASA)
    • respond promptly and effectively to complaints about tax practitioners.

    1.3 Australian Business Register (ABR)

    The ABR program works with government, software developers, the business community and other key stakeholders in facilitating more streamlined online interactions between business and government and, ultimately, business and business.

    This will be achieved through:

    • increased use of a complete and single source of business information
    • broader adoption and use of consistent information exchange standards.

    1.4 Australian Charities and Not-for-profits Commission (ACNC)

    The ACNC engages and works collaboratively with key stakeholders in:

    • maintaining and enhancing public trust and confidence in charities
    • supporting charities to be healthy and sustainable
    • making it easier for charities by driving regulatory and reporting simplification
    • developing an independent, transparent and well-governed organisation that is enhanced by a positive culture.

    Administered programs

    Administered programs may be administered by the ATO with policy and delivery assistance from other Commonwealth agencies or directly through the tax and superannuation systems.

    1.5 Australian Screen Production Incentive

    1.6 Exploration Development Incentive

    1.7 Fuel Tax Credits Scheme

    1.8 National Rental Affordability Scheme

    1.9 Product Stewardship for Oil

    1.10 Research and Development Tax Incentive

    1.11 Low Income Superannuation Contribution

    1.12 Private Health Insurance Rebate

    1.13 Superannuation Co-contribution Scheme

    1.14 Superannuation Guarantee Scheme

    1.15 Targeted Assistance Through the Taxation System

    1.16 Interest on Overpayment and Early Payments of Tax

    1.17 Bad and Doubtful Debts

    1.18 Other administered programs:

    • Cleaner Fuels Grant Scheme
    • Seafarer Tax Offset
    • First Home Saver Accounts Scheme
    NOTE: While the TPB and ACNC are included in the ATO program structure and under the ATO outcome, they operate independently of the ATO.
      Last modified: 27 Oct 2017QC 53778