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Guidelines for contractors and suppliers

See health and safety requirements, information security and record-keeping standards for ATO contractors and suppliers.

Last updated 10 July 2023

Supplier commitment, values, and ethical business relationship statement

Our commitment

We are committed to working with businesses in an efficient, effective, economical and ethical manner to achieve better outcomes for all our goods and services providers.

We expect suppliers to act in an ethical manner and support our values so we can achieve mutual trust in our relationships. This is to ensure business dealings withstand public scrutiny.

Businesses and government agencies working with an ethical business relationship statement consistently achieve better results and reduce costs.

Benefits include:

  • improved business relationships
  • reduced disagreements
  • quicker and easier problem resolution
  • support for considering innovations from business
  • helping businesses advance their organisational objectives.

Our values

We value:

  • fairness and professionalism
  • the rule of law
  • challenges and opportunities applying equally to us when conducting business with suppliers.

We are committed to the Australian Public Service (APS) Code of Conduct and APS values set out in the Public Service Act 1999. These identify government and community expectations about APS professionalism and integrity, and the values and principles that guide public administration.

Ethical business relationship statement

The ethical business relationship (EBR) statement details codes of conduct and mutual responsibilities in business dealings between the ATO and our suppliers.

Work health and safety requirements for contractors and suppliers

We are committed to the health, safety, and wellbeing of our workers.

We regularly assess and control risks that may affect the health and safety of workers and third parties.

When doing business with us, contractors and suppliers are expected to contribute to a safe and healthy workplace by complying with certain principles and legislative requirements.

Refer to Work health and safety requirements for contractors and suppliers to the ATO.

Information security guidelines for contractors

The Australian Government expects us to maintain a security environment that protects our functions and official resources.

The Protective Security Policy FrameworkExternal Link (PSPF) sets out the policies, practices and procedures all government departments and agencies must comply with.

Refer to ATO information security guidelines for contractors.

The National Anti-Corruption Commission

The National Anti-Corruption Commission (NACC) is an independent Australian Government agency.

The NACC's role is to prevent, detect, investigate and report on serious or systemic corruption in the Commonwealth public sector.

People who provide goods or services or who carry out functions under a Commonwealth contract fall under the NACC jurisdiction. This includes contractors, consultants and suppliers.

The Commissioner of Taxation has mandatory obligations to refer certain issues to the NACC for potential investigation. This includes corrupt conduct that has occurred in the past, even if the person has left the ATO.

How to report matters

You must report any suspected or witnessed corruption. You can do this through:

For more information, visit Link.

Records management

Records management is a crucial part of all government administration and accountability. It is the basis for maintaining documentary evidence of government activities and decisions that support good business practice.

It ensures records are managed in accordance with business, community and legal requirements.

The need for records management applies whether our business is conducted within government agencies or outsourced.

Refer to Information management for our contractors.


This section includes details about:

Invoice requirements

All invoices must be sent to Invoices should no longer be sent directly to your ATO contact.

When you submit invoices to us, they must:

  • include an invoice number
  • include a purchase order number
  • include the ATO contact name and email address (where there is no purchase order)
  • be in PDF format (one invoice only per PDF attachment)
  • have only one purchase order per invoice.

Supporting documentation

Supporting documentation can be provided but:


eInvoicing is the ATO’s preferred channel to receive invoices and enables us to pay suppliers faster. eInvoicing is the standardised exchange of invoice information between suppliers' and buyers' accounting software through the secure Peppol network.

To start using eInvoicing:

Purchase orders

ATO suppliers under a contract or work order arrangement will automatically receive a purchase order (PO) notification when engaged to provide goods and services. A PO will also be issued when changes are made to an existing arrangement.

Payment terms

When and how you receive payment depends on the contract's cost, duration and complexity.

For some procurements, payment may be made in instalments, or at different stages of the contract. These are referred to as milestone payments. If this applies to you, refer to your contract for dates. Also check if performance or other dependencies are linked to payment terms.

Providing all required information on your invoice will ensure we can meet our obligations under the Australian Government's pay on-time policyExternal Link.