Australia's tax and superannuation systems are community assets. Access to information improves transparency and can increase trust and respect.
The following help ensure public access to information:
- The Freedom of Information Act 1982 (FOI Act)
- promotes a pro-disclosure culture across government
- builds a stronger foundation for greater openness and transparency in government.
- The Information Publication Scheme (IPS)
- aims to transform the FOI framework from one that responds to individual requests for information, to one that requires government agencies to proactively publish information.
Find out about:
The FOI Act is one way the community can gain access to government-held information.
It does this by:
- requiring the government to proactively publish certain information
- giving people the right to access government-held documents.
The ATO Information Publication Scheme (IPS) agency plan:
- provides guidance on how to plan and maintain our IPS entry
- supports our value of being open and accountable.
This contains information on the way we are organised, including:
- Organisational structure – describes our reporting structures, such as sub-plans, management arrangements that include the ATO organisational chart and details about our business and service lines.
- ATO Executive Committee – introduces the ATO Executive Committee members and the committee charter. This includes the Commissioner of Taxation.
This includes information that helps us make decisions or recommendations affecting the community, including:
- About us – summarises our role.
- ATO strategic intent – outlines our vision for the future and how we will work with the community and government in the years ahead.
- ATO corporate plan – outlines at a high level, the priority work we intend to do as an agency this financial year.
- Taxpayers' charter – what you need to know – sets out
- your rights and obligations
- what you can expect when dealing with us
- what you can do if you are not satisfied with our decisions or actions.
- Laws giving powers to the Commissioner of Taxation – lists the main tax and super laws giving powers or functions to the Commissioner of Taxation. This information is published under the IPS (section 8 of the FOI Act) and appears in the ATO annual report each year.
This includes information that helps us perform or exercise the functions or powers in making decisions or recommendations. We progressively publish key operational information.
Current information is available on our Operational information web page.
We routinely provide the following information to parliament in response to requests and orders from the parliament.
- Annual reports – provides links to current and previous annual reports.
- Senate Order No 8: Production of departmental file lists, also known as Senate Procedural Orders of Continuing Effect No. 12 – contains file lists which are tabled before parliament and make the operations of government more transparent to the Australian public.
- Appendix in annual report: Advertising, direct mail, media placement and market research – lists contracts for advertising, direct mail, media placement and market research.
Our FOI disclosure log:
- lists documents released under freedom of information (FOI) access requests, which are publicly available
- provides a summary of disclosure log entries of information we have provided access to more than once in response to FOI requests.
We recognise the important role the community has as owners of Australia's taxation and superannuation systems. Accordingly, we consult widely with taxpayers, business and professional associations.
- ATO consultative forums – provides access to detailed information about our consultative forums. This includes forums for taxpayers, business and professional associations.
- Tax Issues Entry SystemExternal Link – provides an opportunity for the community to raise issues about the care and maintenance of Australia's tax and superannuation systems.
This includes additional corporate information about our:
- existing and future priorities
- information technology and business transformation initiative
- business research
- service standards – outlines the service standards you can expect when you deal with us and our performance.
- research – details results of some recent research from surveys, product testing and user research.
This includes additional financial information about our financial records, procurement procedures and tendering.
- ATO tenders and procurement – provides information about ATO tenders, contracts and other procurement related matters.
- Annual reports – including our audited financial statements – links to our audited financial statements.
- Advertising certifications – chief executive certifications for government advertising campaigns.
- Discretionary grants and sponsorship – details the grants we've issued in accordance with the Commonwealth Grant Guidelines.
- Media centre – lists ATO media releases, speeches, Commissioner's online updates and letters to the editor.
- data.gov.auExternal Link – links to available our datasets on data.gov.au
- Research and statistics – lists information from a variety of sources that can be used to produce statistics.
- Information Publication Scheme agency plan
- Freedom of information disclosure log
- Taxpayers' charter – accessing information under the Freedom of Information Act