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  • ATO accountability framework

    Our relationship with federal, state and territory governments

    The ATO operates and has responsibilities and formal accountabilities under the framework established under the Council of Australian Governments which requires specific reporting on the administration of GST by the ATO.

    The ATO presents the GST administration annual performance report to the States and Territories at the GST Policy and Administration Subgroup (GPAS) meeting. The report is then submitted by GPAS to the GST Administration Subcommittee (GSTAS). GSTAS provides detailed oversight of GST administration including costs and performance. The report then makes its way from GSTAS to the Council on Federal Financial Relations (CFFR) to the Council of Australian Governments (COAG).

      Last modified: 22 Dec 2014QC 43515