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  • 1. Accountability framework

    Our relationship with federal, state and territory governments

    The ATO’s responsibilities and formal accountabilities under the framework established by the Council of Australian Governments (COAG) require specific reporting on its administration of GST.

    The ATO works collaboratively with government, the tax profession and the broader community to deliver on the GST Administration Performance Agreement.

    Figure 2: Accountability framework

    GST Policy and Administration Subgroup (GPAS) right arrow, GST Administration Subcommittee (GSTAS) right arrow, Council on Federal Financial Relations (CFFR) right arrow. Council of Australian Governments (COAG). Council on Federal Financial Relations (CFFR) down arrow, Intergovernmental Agreement on Federal Financial Relations down arrow, Australian Taxation Office GST Administration Performance Agreement, State and Territory Treasuries, Commonwealth Treasury left arrow, Cover of the 2019–20 GST Annual Performance Report arrow to the beginning.

      Last modified: 30 Aug 2021QC 64820