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    National Tax Liaison Group (NTLG)

    The National Tax Liaison Group (NTLG) is a stewardship group that focuses on significant matters in the national interest and supports key relationships reflecting the broader community.

    The NTLG provides an opportunity to discuss the strategic direction of the tax system and provides opportunities for improvements to the administration of the tax system.

    Contact details

    The secretariat of the National Tax Liaison Group can be contacted via email at


    The National Tax Liaison Group is co-chaired by:

    • Andrew Mills, Second Commissioner Law Design and Practice
    • Grant Wardell-Johnson, Chartered Accountants Australia and New Zealand

    The group's membership is comprised of representatives of the major tax, law, and accounting professional associations and senior members of the Australian Taxation Office (ATO).




    Andrew Mills (Co-chair)


    Neil Olesen

    Department of Treasury

    Maryanne Mrakovcic

    Department of Treasury

    Robert Raether

    Chartered Accountants Australia and New Zealand

    Grant Wardell-Johnson (Co-chair)

    Chartered Accountants Australia and New Zealand

    Michael Croker

    Corporate Tax Association

    Michelle de Niese

    CPA Australia

    Paul Drum

    Institute of Public Accountants

    Tony Greco

    Law Council of Australia

    Adrian Varrasso

    Law Council of Australia

    Clint Harding

    The Tax Institute

    Matthew Pawson

    The Tax Institute

    Tim Neilson

    NTLG Charter

    Terms of Reference

    The National Tax Liaison Group is one of the ATO’s nine stewardship groups which addresses strategic issues to benefit Australia’s taxation and superannuation system.

    The NTLG identifies significant issues and drives improvements in relation to the following aspects of the tax system:

    • tax law interpretation, administration, design and policy (including technical issues);
    • confidence in and compliance with the tax system; and
    • ATO service delivery.


    The NTLG Co-chairs are:

    • Second Commissioner, Law Design and Practice
    • an independent external representative drawn from the NTLG membership.
      This position is refreshed every two years with external members nominating and electing the external Co-chair.

    NTLG members are:

    • senior ATO officials
    • senior Treasury officials, and
    • representatives of major tax, law and accounting associations who are appointed on the basis of their capacity and commitment to actively represent the community.

    Other representatives from the ATO, Treasury, industry or community may be invited to contribute to meetings from time to time, at the discretion of the Co-chairs.

    Responsibilities and accountabilities

    In line with the interests of the ATO, Treasury and major professional associations in a well-functioning tax system, each will ensure strategic matters impacting the tax system from either a Government or community perspective are raised and impartially addressed at the NTLG.

    NTLG members are responsible for:

    • positively influencing the functioning of the tax system by contributing to the identification and resolution of current issues, as well as addressing future challenges and opportunities
    • tracking and reporting on the implementation of strategic initiatives or major improvements
    • facilitating constructive input from industry and the broader community on ATO operations and the functioning of the tax system
    • progressing action items arising from meetings, and
    • assessing the effectiveness of the NTLG’s work program and activities.

    NTLG members are accountable for:

    • fulfilling the responsibilities listed, and
    • communicating the NTLG’s objectives, work program and effectiveness to the community.

    Ground rules of operation

    All NTLG members:

    • must observe the ATO Consultation Protocol
    • will collaboratively set and drive progress on the Group’s work program
    • will ensure that time set aside for meetings is used productively to identify and address major issues, facilitate progress on the Group’s work program or exchange intelligence on the tax system from members’ varying perspectives
    • are responsible for providing information in a timely manner
    • ensure adequate preparation prior to attending meetings
    • are expected to ensure they meet legislative requirements regarding their personal tax obligations and maintain integrity of their tax affairs.

    Preparatory work required to drive progress on the Group’s work program should be undertaken out of session.

    Updates or requests for information should be answered out of session, with allowance for discussion during meetings consistent with the NTLG's objective of encouraging open interaction between members.

    The NTLG will be supported by an ATO Secretariat and can be contacted via email at

    Meeting protocols

    • Meetings are convened quarterly.
    • All members should advise the Secretariat if they are unable to attend a meeting and/or seek agreement to have an alternative person attend in their place.


    Minutes of meetings held in the past three years are available below.

    If you require any minutes for the National Tax Liaison Group (NTLG) or any of its closed sub-committees or sub groups they are available on our Legal Database.

    Last modified: 11 Sep 2017QC 43724