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  • ATO and Treasury roles

    The Treasury and the ATO are joint stewards of Australia's tax system and aspects of Australia's superannuation system.

    The ATO's role is to effectively manage and shape the tax and superannuation systems to support and fund services for Australians.

    In this role, we administer the tax law and key elements of the superannuation law, and provide advice to Treasury to support the development of tax legislative measures.

    The Treasury is responsible for the design of the tax system and its components, and retirement income policy, in relation to economic efficiency, equity, income distribution, budgetary requirements and economic feasibility.

    ATO and Treasury working arrangements

    Our working arrangements with Treasury are governed by a Tax and Superannuation Protocol, which encourages collaboration and early engagement, assurance on the quality of new tax and superannuation law, and the earliest possible identification and communication of issues.

    See also

    Development of new law guidance products - Treasury and ATO Review of process for supporting new tax laws with extrinsic material and ATO guidance

    Treasury and the ATO undertook a review of the process for the development of guidance products (Explanatory Memorandums and ATO public advice and guidance products) to support new tax laws. The review sought to clarify what was working well and what could be improved. The review also aimed to establish a common understanding of the purpose of the guidance products, how they are intended to be used and what is best practice in their preparation. A report Review of process for supporting new tax laws with extrinsic materials and ATO guidance was published in 2022 including recommendations in relation to the processes for the development of legislation and new law guidance. 

    Last modified: 09 Dec 2022QC 43474