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  • Outcome and program structure

    In 2017–18, the ATO had one outcome and was funded to deliver this through four agency programs and 14 administered programs. All deliverables for administered programs are achieved through making payments to eligible recipients in accordance with relevant laws.

    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 ensures that tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct by:

    • administering a system to register tax practitioners, ensuring they have the necessary competence and personal attributes
    • providing guidelines and information on relevant matters
    • investigating conduct that may breach the Tax Agent Services Act 2009 (TASA), including non-compliance with the Code of Professional Conduct (the code), and breaches of the civil penalty provisions
    • imposing administrative sanctions for non-compliance with the code
    • applying to the Federal Court in relation to contraventions of the civil penalty provisions in the TASA.

    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 effectively manages a regulatory system for the Australian charitable sector by:

    • registering eligible not-for-profit entities as charities
    • assisting charities to meet their obligations
    • assessing and investigating concerns, and initiating compliance action
    • working with other government agencies to reduce red tape for charities and align regulatory obligations.

    While the TPB and ACNC are included in the ATO program structure and under the ATO outcome, they operate independently of the ATO and have produced their own annual reports. These are available at Link and Link respectively.

    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. Our administered programs for 2017–18 were:

    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 Tax Offset

    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:

    • Seafarer Tax Offset

    As announced by the Government on 2 September 2017, the Junior Minerals Exploration Incentive replaced the Exploration Development Incentive.

      Last modified: 26 Oct 2018QC 57057