Child safe commitment
The Australian Taxation Office (ATO) is committed to keeping children and young people safe. We aim to provide a respectful, inclusive and welcoming environment for all. We make sure children and young people are treated with respect and their rights and needs are considered.
To support this commitment, we:
- maintain an internal Child Safe Framework outlining staff and contractor responsibilities
- conduct an annual child safety risk assessment and applies strategies to reduce risks
- provide access to Commonwealth Child Safe FrameworkExternal Link (CCSF) eLearn training for completion by appropriate staff.
While most staff have limited contact with children, interactions may occur in some instances, including:
- supporting taxpayers with their tax affairs
- delivering education programs
- recruiting employees under the age of 18 years.
Respecting equity and diversity
As an Australian Public Service agency, we are committed to fostering diversity in the workplace and recognising the diversity of the Australian community as set out in:
- the Australian Public Service Commissioner’s Direction 2016External Link
- section 10AExternal Link of the Public Service Act 1999.
Compliance with the Commonwealth Child Safe Framework (CCSF)
We comply with all 4 requirements of the Framework by:
- conducting annual child safety risk assessments
- providing training and ensuring compliance with relevant legislation
- ensuring relevant staff (depending on the nature of their role) complete Working with Children Checks (or equivalent)
- supporting the National Principles for Child Safe Organisations
- publishing this annual statement of compliance.
In 2025, we reviewed our child safety risk assessment to:
- identify interactions with children and young people
- confirm risk ratings and controls remain appropriate
- ensure controls are current and effective.
Our overall child safety risk rating is VERY LOW.
Child safety initiatives
In 2025, we:
- promoted CCSF eLearn training
- reviewed our internal Child Safe Framework
- updated the ATO Employment Policy and complaints procedures to include reference to the Commonwealth Child Safe Framework.
Ongoing commitment
We will continue to lead by example, apply best practices, and foster a culture of child safety. We support the rights of children and young people to engage with the ATO in a safe and respectful way.
The framework is reviewed annually, and compliance is monitored through audits, staff feedback, and incident reviews.
Further information
For more information, contact: FPIIRisk@ato.gov.au
This content was prepared with the assistance of artificial intelligence and has been reviewed and approved by ATO staff to ensure accuracy and alignment with our standards.