About our privacy policy

Our privacy policy seeks to:

communicate our personal information handling practices
enhance the transparency of our operations
give individuals a better and more complete understanding of the personal information we hold and the way in which we deal with that information.

We review our privacy policy regularly and publish it on ato.gov.au. If you would like to access a copy of our privacy policy in another form, or have feedback on our privacy policy, you can contact us.

The Privacy Act

The Privacy Act 1988External Link (Privacy Act) protects personal information and requires that we comply with the Australian Privacy Principles (APPs) set out in Schedule 1 of the Privacy Act in our handling of personal information.

Under the Privacy Act, ‘personal information’ means 'information or an opinion about an identified individual, or an individual who is reasonably identifiable, whether the information is true or not and whether the information is recorded in a material form or not'.

The ATO also complies with the requirements of the Australian Government Agencies Privacy Code 2017External Link which is registered under the Privacy Act.

Under the Privacy Act, we:

have a Privacy Champion and a Privacy Officer
undertake privacy impact assessments (PIAs) and publish a version of those PIAs on our Privacy impact assessment register.

Our undertaking to you

We undertake to collect personal information about you in a fair and lawful way and in a manner that is not unreasonably intrusive. This means that we will not use any form of deception or threat when we collect personal information, either from you or from anyone else.

We undertake to respect your privacy and to keep your information confidential. We undertake to handle your personal information as required by the Privacy Act and the Australian Government Agencies Privacy Code 2017.

We will be transparent and open about what personal information we collect, hold, use and disclose, as well as how you can make a complaint if you think your privacy has been interfered with.

Why we collect, hold, use and disclose personal information

In administering the tax and superannuation (super) laws, we collect, hold, use and disclose a wide range of personal information. We have detailed privacy notices for every tax and super collection.

We also collect, hold, use and disclose personal information in relation to our other functions and activities, including:

as custodian of the Australian Business Register
for data matching purposes
for prosecution and law enforcement processes
to manage enquiries and other contacts with us
to verify your identity
as the lead agency for the government's digital identity program
in the course of procuring goods and services
as an employer under the Public Service Act 1999.

Personal information we collect, hold, use and disclose

We collect, hold, use and disclose personal information about individuals and taxpayers that is necessary for or related to the administration of tax and super laws and other programs of work the ATO administers.

Taxpayer records

Personal information includes:

names, addresses, email addresses, phone and fax numbers
dates of birth, occupations, gender, marital status, residency status, names of partners and relatives, unique identifiers such as tax file numbers (TFNs) and Australian business numbers (ABNs) and director identification numbers (director IDs)
business and financial information, bank account and financial institution details
income which includes salary and wages
shareholding and investment interest details
student numbers and institution codes
trustee and tax agent details
health fund and super fund details
Australian Transaction Reports and Analysis Centre (AUSTRAC) reports
business ownership details, business transaction reports, business tax debt, property ownership and sales data.

For more information on the different types of personal information in taxpayer records that we collect, hold, use and disclose, see Appendix 1.

Superannuation records

We collect, hold, use and disclose personal information about:

super guarantee obligations and entitlements of employers and employees
self-managed super fund members, trustees and directors of corporate trusts, so the funds can be registered, administered and regulated
lost members, to maintain a central register of lost super member entitlements
individual super holding account special accounts to enable accounts to be established for individuals where we have transferred unclaimed co-contribution or guarantee charge amounts to a special account
individual taxpayer super excess contribution records, to enable excess super contributions to be identified and liabilities for excess contributions tax to be determined and assessed
super co-contribution system records, so that super co-contribution entitlements can be determined and paid for eligible individuals
the super unclaimed money register, to maintain a register of unclaimed super money paid to us.

Tax file numbers

A tax file number (TFN) is a unique identifier. We issue TFNs and use them to help us identify you and administer the tax and super laws.

Sections 8WA and 8WB of the Taxation Administration Act 1953External Link and the Privacy (Tax File Number) Rule 2015External Link protect TFNs. We handle TFN information in accordance with those pieces of legislation.

For further TFN guidance and advice, see The Privacy (Tax File Number) Rule 2015 and the protection of tax file number informationExternal Link.

If you have concerns about the security of your TFN and are concerned that your TFN has been lost, stolen or misused, refer to our lost or stolen TFN webpage or phone us on 13 28 61 between 8:00 am and 6:00 pm, Monday to Friday.

Digital identity program

We are participating in the government's digital identity program, giving Australian citizens and permanent residents a single and secure way to access online government services.

Under this program, we manage both:

myGovID
Relationship Authorisation Manager (RAM).

Personal information that we collect, hold, use and disclose for the purpose of administering myGovID and the RAM service includes your:

first and last name
date of birth
address
email address
identity document details, to enable us to verify and validate these details with the government authorities that have issued them.

For further information about the collection, use and disclosure of your personal information for these services, see:

Biometric voiceprints and MBUNs

We maintain a voiceprint biometric database. With your consent, voice recordings may be used to create a biometric voiceprint that can be used to identify you.

Where you have given your consent, and you have a myGov account linked to the ATO and other myGov Member Services, the ATO may share your voice biometric information with those linked Member Services.

When sharing your voice biometric information with a linked myGov Member Service, the ATO will also share your ATO (meaningless but unique number (MBUN). This is a unique number linked to your ATO Member Service that is created when you link your myGov account to the ATO. If you have unlinked then relinked your myGov account to the ATO you will have multiple ATO MBUNs. However, we will only share the MBUN created when you last linked your myGov account to the ATO.

Tax practitioner records

We maintain a record of registered tax and business activity statement agents (tax practitioners) who are authorised to interact with us and undertake transactions on behalf of taxpayers.

Personal information about tax practitioners that we hold includes the:

tax practitioner’s first name and surname
business trading name
address
phone number
fax number
registration number
ABN
email address
bank details
client lodgment history.

We hold these records so that we can contact tax practitioners about their clients’ tax affairs and to monitor lodgment of tax agent prepared returns and business activity statements.

Employee records

We collect, hold, use and disclose personal information in personnel records that is reasonably necessary for the purposes of discharging the Commissioner of Taxation's employer powers. ‘Employer powers’ means all the rights, duties and powers of an agency head under the Public Service Act 1999.

Forms on our website

Forms on our website are designed to support your interactions with us and some are designed to help you meet your lawful obligations under tax and super laws. Personal information we collect though online forms is used to contact you, and administer the tax and super laws. If you do not provide that information, we may not be able to take further action on the form you submit.

Our forms clearly indicate the information you must provide (mandatory fields) before you can submit a form.
Where possible, we highlight that you shouldn't include sensitive information in free-text fields.
Any additional information you provide to support your enquiry is done so at your discretion.

Web browsing records

When you visit ato.gov.au we'll collect information from your browser relating to:

your server address, operating system and top-level domain name
the date and time of your visit
the pages you accessed and documents you downloaded
the previous site you visited
the type of browser you used.

No attempt is made to identify users or their browsing activities except in the event of an investigation where a law enforcement agency may exercise a warrant to inspect our internet web server logs.

When you authenticate with online ATO systems directly or indirectly (for example, through myGov), certain information about your device, your browser and the authentication process will also be logged by us, such as:

your internet provider number (IP address)
the date and time of the use of the authentication service
the authentication information you provided
successful and unsuccessful attempts at authenticating.

We may use this information to:

confirm your identity
compile statistics and reports to enhance our systems and services
identify and respond to issues that may indicate authentication integrity is at risk
detect, investigate and prosecute criminal offences.

We don't share this information with other government agencies or other organisations without your permission unless that is required or authorised by law.

Cookies

Cookies are pieces of information that a website can transfer to an individual's computer hard drive or mobile device for record keeping. Cookies can make websites easier to use by storing information about your preferences on a particular website. The information remains on your device after the internet session finishes.

The first time you visit our website one cookie will be stored on your device. On each visit to our website the system checks whether there is an ato.gov.au cookie on your device. If so, it simply notes its presence and records your visit as a 'previous user'. If not, it will store one and record your visit as a 'first time visitor'. This cookie will be stored permanently unless you choose to delete it. The information is used by us to help improve our website by understanding how it is used. There is no attempt made to identify individual users in any way.

On each use a 'session cookie' is temporarily placed on your device, which is used to maintain navigation information during your site visit. These session cookies are deleted from your device at the end of each internet session.

In addition, we make use of third-party sites such as Twitter, VioStream, Facebook, LinkedIn and YouTube to deliver content. Such third-party sites may send their own cookies to your device. We do not control the setting of third-party cookies and suggest you check the third-party websites for more information about their cookies and how to manage them.

We use Google Analytics to understand how our websites are being used in order to improve the services we offer. Google Analytics uses cookies to analyse how you use our websites. No identifying information is collected by Google Analytics and parts of your IP address are masked so your identity remains anonymous. Data captured by Google Analytics is processed and stored in the USA. If you don’t want your data being used by Google Analytics – when visiting our website – you can opt out by using the opt out service provided by GoogleExternal Link.

You can also disable cookies and JavaScript in your browser. However, this may prevent you from accessing certain services and functionality.

ATO app Google API service

The ATO app includes the myDeductions tool to make it easier and more convenient for you to keep your expense and income records in one place. We have provided myDeductions to you only as a record keeping tool.

If you are an Android user, we have provided you with the option to connect the ATO app to your personal Google Drive account, to make backing up myDeductions records quick and easy. We do not access, collect, use, store or share the personal information you input into the myDeductions tool, or the personal information you back up to your Google Drive account, including your Google user data. Whilst the ATO does not access personal information you input into the myDeductions tool, you can choose to upload myDeductions data to prefill your tax return.

For more information about your privacy when using Google’s services, go to the Google Privacy PolicyExternal Link.

How we collect personal information

We collect personal information:

directly from you
from other persons acting on your behalf
from third parties, including
- other government agencies
- employers
- your clients or customers (if applicable)
- publicly available sources.

We collect personal information when we ask for it, or by using our formal access and information-gathering powers.

If we receive unsolicited information, we will handle it in accordance with Australian Privacy Principle 4.

When we ask a third party for information about you

Tax and super laws allow us to obtain information about you from other parties. We will normally tell you about this before seeking to obtain it.

However, there are some circumstances where it may not be reasonable or practicable in the circumstances to tell you that we are collecting your personal information from a third party. This may include when we collect information about a large number of individuals in similar circumstances, such as when we collect information from:

financial institutions
government agencies
tax authorities in other jurisdictions
investment managers
listed public entities such as companies and trusts
share registries
health funds and super funds
employers.

How we hold personal information

We take steps to ensure that the personal information we collect about you is accurate, up-to-date and complete. These steps include updating personal information when you tell us that your personal information has changed and at other times as necessary.

We take steps to protect the personal information we hold against:

misuse
interference
loss
unauthorised access, modification and disclosure.

We apply industry-best security methods, including:

information technology and physical security audits
penetration testing
industry best practice risk management
system security technologies.

Our staff may not access personal information contained in records we hold unless they are doing so in the course of exercising powers or performing functions under or in relation to the tax, super or other relevant laws.

When you contact us

We must be certain of your identity before we can discuss your tax or super affairs with you. If you contact us to discuss your affairs, you must be able to prove your identity. This ensures that we are able to protect your personal information by only giving it to you or someone who can prove that they are lawfully authorised to act on your behalf.

For example, if you phone us, you can prove your identity by giving us your:

date of birth
address (as notified to us previously)
details from an ATO-generated notice.

Other information can be used as proof of identity, depending on the circumstances.

If you have a general enquiry that does not involve discussing your personal information, you do not have to provide identification. In these situations, you will be able to deal with us without identifying yourself.

When we contact you

You have the right to be told why we are asking for your personal information and what legal authority we are relying on to request it from you.

Generally, when we collect personal information from you, we will tell you:

about your rights and obligations under the law as early as possible, including the main consequences of not providing the requested information
of any other entity to whom we usually disclose your personal information
whether your personal information is likely to be disclosed overseas
how you can make a complaint if you think your privacy has been compromised.

Data matching and data exchange

We do checks to test whether taxpayers are complying with relevant law. These checks include audit and verification programs and device-based information matching.

This is known as data matching. It allows information from a variety of sources to be brought together, compiled and applied to a range of public policy purposes.

In the ATO, data matching helps us to both identify people who are not complying with their obligations and to detect fraud against the Commonwealth. If we check your information, it doesn’t mean we think you’re dishonest in your tax affairs. But if we find discrepancies, we’ll take follow-up action.

Data sources we acquire

Some of our data sources include investment income information from banks, financial institutions and investment bodies, employment information and welfare payment information. The supply of this data is authorised by law. We match this data with our own information to detect those who may not be correctly reporting all of their income.

We also undertake large scale activities involving information exchange with other government agencies. These exchanges of information are authorised by law. We also undertake data-matching projects relating to particular risks, issues or industries.

Action we take with data

We compare externally sourced data with information that we already hold.

We check the external data with information provided to us in tax returns, business activity statements and other forms. We may use this information to detect people who are not in the tax system or are not meeting other obligations, such as:

lodging documents
paying debts
meeting super obligations.

The data is also used to check trends within industries and helps us to focus on future compliance risks.

Protecting your personal information in data matching

Detailed rules set out in the Data-matching Program (Assistance and Tax) Act 1990 apply to some data-matching activities. To better protect your privacy, we also comply with voluntary guidelines about data matching issued by the Privacy Commissioner.

See our website to learn more about our current data-matching protocols.

For more information on the different types of data-matching records we hold, see Appendix 1.

Disclosures authorised by law

The law prohibits tax officers from disclosing taxpayer information, except in specified circumstances.

Tax officers can disclose taxpayer information in the course of performing their duties. They are also permitted to disclose it to a range of Commonwealth, state and territory entities for government purposes, to Ministers, and for law enforcement and related purposes.

For more information see Procedures for disclosing protected information.

Disclosing to advisers, contractors and outsourcing

Sometimes we engage recognised expert advisers from outside the ATO, such as independent legal advisers, for assistance and advice. The taxpayer confidentiality provisions in the tax legislation allow us to disclose personal information to these advisers.

If a third party is contracted to carry out some of our functions, such as processing forms, the contractor and its employees are bound by privacy and taxpayer confidentiality provisions when dealing with your information. We also ensure that the privacy and confidentiality of your personal information is addressed in these contracts.

How we dispose of personal information

When we receive personal information about you (whether solicited or unsolicited) the information will, in almost all cases, be treated as a Commonwealth record.

We are bound by the Archives Act 1983 to retain Commonwealth records until we can lawfully dispose of them, generally either in accordance with:

a ‘records authority’ issued or agreed to by the National Archives – a records authority determines how long we hold information and when we dispose of it
‘normal administrative practice’ – which permits the destruction of information that is duplicated, unimportant or of short-term facilitative value.

Disclosing personal information to overseas recipients

While most of the personal information we collect about you is retained in Australia, there are circumstances where we provide personal information to overseas recipients. We do this in accordance with international tax treaties and tax information exchange agreements.

Tax treaties

Tax treaties are also referred to as tax conventions or double tax agreements. The purpose of these agreements is to exchange tax information relevant to the tax administration of the respective countries to the agreement. We do this to prevent double taxation, tax fraud and tax evasion.

Tax information exchange agreements

We also use tax information exchange agreements (TIEA) to combat overseas tax evasion. The agreements allow us to exchange information with our TIEA partners. TIEAs promote fairness and enhance our ability to administer and enforce Australia’s own domestic tax laws.

Countries and other jurisdictions personal information is disclosed to

The countries and other jurisdictions that currently have tax treaties and tax information exchange agreements with Australia are listed in Appendix 2.

How you can access your personal information and seek its correction

You can update your own personal information via our online services.

You can access copies of your personal taxation information via myGov. Personal taxation records that can be accessed include:

your income tax returns
notices of assessments
payment summaries and income statements.

Your authorised representative may also have access to your personal information or can request it on your behalf through our Online services for agents. For more information about accessing your personal taxation information through our online services, please refer to our copies of tax documents request webpage.

Where you require access to documents that you cannot obtain through our online services or through our administrative access arrangements, you can lodge a request for those documents under Australian Privacy Principle (APP) 12 or the Freedom of Information Act 1982 (FOI Act).

Access to personal information – Australian Privacy Principle 12

You have a right to request access to your own personal information under APP 12.

However, if we can refuse to give you access to the requested personal information under the FOI Act or any other Commonwealth Act, we do not have to give you access to the personal information under APP 12.

We will respond to your request for access to your personal information within 30 days.

In circumstances where we refuse to provide you with access to your own personal information, we will give you a written notice that sets out the reasons for the refusal (unless it would be unreasonable to do so).

We will advise you how to complain about a refusal.

We will not charge you for making a request or for giving you access to your own personal information.

Correction of personal information – Australian Privacy Principle 13

We will take reasonable steps to correct personal information that we hold about you to ensure that, having regard to the purpose for which the information is held, it is accurate, up to date, complete, relevant and not misleading. We will also take reasonable steps to correct personal information in circumstances where you request us to correct the information.

We will respond to an amendment request within 30 days.

If we refuse your amendment request, we will give you a written notice that sets out the reasons for the refusal, except to the extent that it would be unreasonable to do so.

We will advise you how to complain about a refusal.

We will not charge you for making an amendment request or for correcting personal information about you.

Making an FOI request

You can also make a Freedom of Information (FOI) request.

The FOI Act gives you the right to:

access copies of documents (except exempt documents) held by us
ask for information concerning you to be amended or annotated if it is incomplete, out of date, incorrect or misleading
seek a review of our decision not to allow you access to a document or not to amend your personal record (this review can be done by us or by the Information CommissionerExternal Link).

A FOI request must:

be in writing
state that the request is an application for the purposes of the FOI Act
provide such information concerning the document requested as is reasonably necessary to enable a tax officer to identify it
provide details of how notices under the FOI Act may be sent to you (for example, by providing an email or postal address for correspondence).

You can send your request to us by email at FOI@ato.gov.au with your name and the words FOI REQUEST in the subject line. You can use the FOI application form available on ato.gov.au.

We prefer email but you can also send your FOI request to the postal address of our central or regional offices as given in a current phone directory, clearly marked FOI REQUEST on the envelope and on the enclosed request.

For more information about FOI requests see accessing information under the FOI Act.

What to do about a suspected breach of privacy

You can enquire or complain about a suspected breach of the Australian Privacy Principles (APPs) or the Australian Government Agencies Privacy Code 2017.

General privacy questions

If you have a general question about privacy or wish to report an instance where you think your privacy may have been compromised, you can call our Privacy Hotline on 1300 661 542 and speak to a tax officer. If the officer is not available to speak with you, leave a message and an ATO officer will contact you to respond to your question or to obtain further information.

Privacy complaints

If you are not satisfied with how we have collected, held, used or disclosed your personal information, or another matter in relation to the APPs or the Australian Government Agencies Privacy Code 2017, you can make a formal complaint.

You can lodge a complaint by:

using our online complaints form
phoning our complaints line on 1800 199 010
phoning the National Relay Service on 13 36 77 (if you have a hearing, speech or communication impairment)
phoning the Translating and Interpreting Service (for people of non-English speaking backgrounds) on 13 14 50.
sending us a fax on 1800 060 063
writing to
- ATO Complaints
  PO Box 1271
  ALBURY NSW 2640

How we deal with privacy complaints

We treat complaints seriously and try to resolve them fairly and quickly.

If you make a complaint, we aim to contact you within 3 working days. We will work with you to resolve your complaint and keep you informed of its progress.

If you are not satisfied with how we deal with your complaint, the Privacy Commissioner at the Office of the Australian Information Commissioner may be able to help you. Visit the Office of the Australian Information Commissioner websiteExternal Link for more information, or you can phone 1300 363 992.

Privacy information for ATO employees

The ATO cares about the privacy of its employees and we take our obligations under the Privacy Act seriously. If you are an ATO employee and wish to make a complaint about a privacy matter relating to your tax affairs, you may wish to do so using the complaints process described above.

If you are an ATO employee and have concerns that your privacy has been breached at work, or your personal information has not been treated as required under the Privacy Act at work, you can do one or more of the following:

refer to the ATO Intranet page on privacy breaches and concerns
speak to your manager – we would recommend this in the first instance where possible
contact the People Helpline by phone or email (details available on the intranet).

If you are not satisfied with how we deal with your complaint, the Privacy Commissioner at the Office of the Australian Information Commissioner may be able to help you. Visit the Office of the Australian Information Commissioner websiteExternal Link for more information, or you can phone 1300 363 992.

Appendix 1 – What information we collect, hold, use and disclose, and why

Australian Business Register records

The Australian Business Register (ABR) records unique identifiers called Australian business numbers (ABNs). The ABR also records other identity information about entities that carry on enterprises in Australia or that when they carry on an enterprise; make their supplies in connection with Australia.

The ABR records the details of individuals that a business entity has nominated (called ‘nominated representatives’) or of individuals who carry on a business themselves, to facilitate that business’ electronic dealings with government agencies.

Some of the ABR information is publicly accessible through the ABN Lookup tool at business.gov.au. This is where the public version of the ABR is maintained. A person who does not wish to have their personal details publicly displayed can apply to the Registrar (who is also the Commissioner of Taxation) to not have those details disclosed in ABN Lookup.

Information that is not publicly available may be disclosed to certain government agencies under section 30 of the A New Tax System (Australian Business Number) Act 1999 so that those other agencies can carry out their functions. Personal information contained in the ABR may also be disclosed to courts and tribunals in connection with proceedings under a tax law.

Director identification numbers (director IDs)The Commonwealth Registers Act 2020 and related amendments to a range of existing laws creates a new Commonwealth business registry regime, the Australian Business Registry Services (ABRS)External Link. The ABRS is administered by the Registrar (who is also the Commissioner of Taxation). The Registrar has support from the ATO to administer registry work. The Registrar maintains its own records, and information about its privacy policy is available Our privacy policy | Australian Business Registry Services (ABRS)External Link .

Prosecution and law enforcement records

We investigate fraud and suspected abuses of the tax system. Alleged offenders may be prosecuted.

We maintain a database of prosecution matters for breaches of tax, super and excise laws.

Personal information collected, held, used and disclosed can include:

names
contact details
phone numbers
TFNs
details of alleged offences
company and trust affiliations
known assets and liabilities
land title information
information from AUSTRAC
related persons details
information from financial institutions and other jurisdictions.

We receive requests for personal information from law enforcement agencies in relation to both tax and non-tax matters. We disclose personal information to law enforcement agencies according to the legislative provisions that permit these disclosures. We also make disclosures to law enforcement agencies of our own volition and according to these provisions.

We keep a record of law enforcement agency requests for personal information and of the personal information we disclose to law enforcement agencies.

Prescribed taskforces

Tax laws permit the disclosure of personal information to multi-agency prescribed taskforces. Prescribed taskforces are established to address priority issues and must have protecting the public finances of Australia as one of their purposes.

Personal information disclosed to prescribed taskforces includes:

names, addresses, contact details
TFNs
information from third party sources including AUSTRAC and Australian Securities and Investment Commission (ASIC)
details of real and personal property
travel movements.

Excise records

The purpose of these records is to control the manufacture, storage, delivery and movement of excisable goods under the Excise Act 1901. Personal information collected, held, used and disclosed includes:

names and addresses
email addresses and phone numbers
TFNs
criminal history checks
financial, social security and land titles information.

We also receive information from ASIC, AUSTRAC, the Australian Border Force and the Department of Home Affairs.

Databases and data matching records

We maintain databases and also undertake data-matching related activities which include:

on-line selling and trade suppliers
credit and debit card transactions
property (including real property) transactions
information from other government agencies, including states and territories
compiling statistics and deidentified information for research purposesExternal Link

The purpose of these records is to inform improvements to policy and also increase our understanding of the behaviour and compliance profile of businesses and individuals involved in particular industries by:

identifying employers whose registration status may not accurately reflect their business status
determining whether tax returns have been lodged correctly
identifying compliance risks, trends and patterns.

Call recordings

We record all inbound and outbound phone calls routed by our call management system within our contact centre environment. The call recording system also contains a screen capture facility. We use this information to assist with the administration of tax and super laws. We may also use call recordings and screen captures for:

coaching and quality assurance purposes
gathering business data
managing complaints
staff training
fraud investigations
making system and business improvements.

Vendor records

We collect, hold and use personal information about tenderers and suppliers to the ATO. The information is used to evaluate responses from tenderers for our procurement requirements and to manage supplier arrangements. Personal information collected, held and used may include:

names and addresses
contract details
tender responses
curricula vitae and employment histories of individual contractors
bank account and payment details
financial statements, credit ratings, cash securities and bank guarantees
declarations of pecuniary interests
character check records
security clearances
confidentiality undertakings
contract performance reports.

Some personal information relating to contractors may be published on the Australian government’s procurement information system (AusTender). This will include the names of contractors, how much the contract was awarded for, business address and ABN.

Employee records

We collect, hold, use and disclose personal information in personnel records for the purpose of discharging the Commissioner's employer powers. ‘Employer powers’ means all the rights, duties and powers of an agency head under the Public Service Act 1999.

Section 103 of the Public Service Regulations 2023 provides that an agency head may use or disclose personal information in their possession or control where the use or disclosure is necessary or relevant to the performance or exercise of the agency head’s employer powers.

Appendix 2 – Countries and other jurisdictions we disclose personal information to

Countries and other jurisdictions that have a tax treaty with Australia

Argentina
Austria
Belgium
Canada
Chile
China
Czech Republic
Denmark
Fiji
Finland
France
Germany
Hungary
India
Indonesia
Ireland
Israel
Italy
Japan
Kiribati
Republic of Korea
Malaysia
Malta
Mexico
The Netherlands
New Zealand
Norway
Papua New Guinea
Philippines
Poland
Romania
Russia
Singapore
Slovakia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Taiwan
Thailand
Turkey
United Kingdom
United States of America
Vietnam

Countries and other jurisdictions that have a tax information exchange agreement with Australia

Andorra
Anguilla
Antigua and Barbuda
Aruba
The Bahamas
Bahrain
Belize
Bermuda
British Virgin Islands
Brunei
The Cayman Islands
Cook Islands
Costa Rica
Dominica
Gibraltar
Grenada
Guatemala
Guernsey
Isle of Man
Jersey
Liberia
Liechtenstein
Macao
Marshall Islands
Mauritius
Monaco
Montserrat
Netherlands Antilles
Samoa
San Marino
St Kitts and Nevis
St Lucia
St Vincent and the Grenadines
Turks and Caicos Islands
Uruguay
Vanuatu

In detail

ATO Determination 2024

ATO enterprise agreement 2017