Child safe commitment
The Australian Taxation Office (ATO) is committed to keeping children and young people safe. We aim to provide a respectful, inclusive and welcoming environment for all. We make sure children and young people are treated with respect and their rights and needs are considered.
To support this commitment, we:
- maintain an internal Child Safe Framework outlining staff and contractor responsibilities
- conduct an annual child safety risk assessment and apply strategies to reduce risks
- provide access to Commonwealth Child Safe FrameworkExternal Link (CCSF) eLearn training for completion by appropriate staff.
While most staff have limited contact with children, interactions may occur in some instances, including:
- supporting taxpayers with their tax affairs through our contact centres
- delivering education programs, including conferences and community events
- online platforms such as social media and ATO Community
- recruiting employees under the age of 18 years through our School Leavers Program (6 in 2026).
Respecting equity and diversity
As an Australian Public Service agency, we are committed to fostering diversity in the workplace and recognising the diversity of the Australian community as set out in:
- the Australian Public Service Commissioner’s Direction 2016External Link
- section 10AExternal Link of the Public Service Act 1999.
Compliance with the Commonwealth Child Safe Framework (CCSF)
We comply with all 4 requirements of the Framework by:
- conducting annual child safety risk assessments
- providing access to training and ensuring compliance with relevant legislation
- ensuring relevant staff (depending on the nature of their role) complete Working with Children Checks (or equivalent)
- supporting the National Principles for Child Safe Organisations
- publishing this annual statement of compliance.
In 2026, we reviewed our child safety risk assessment to:
- identify interactions with children and young people
- streamline and strengthen the controls to provide a clearer understanding of control effectiveness and vulnerabilities
- confirm risk rating is appropriate.
Our overall child safety risk rating is very low.
Child safety initiatives
In 2026, we:
- sent reminders to the small number of business areas that may interact with children and young people as part of the risk assessment review, reinforcing awareness of the CCSF and associated eLearn training requirements
- strengthened our Working with Children Check procedures to ensure all applicants are aware of the CCSF eLearn training
- identified our call recording system as a control where recorded interactions with children or young people can be accessed and reviewed where concerns are raised through other detection, monitoring, or compliance processes
- reviewed our internal Child Safe Framework.
Ongoing commitment
We will continue to lead by example, apply best practices, and foster a culture of child safety. We support the rights of children and young people to engage with the ATO in a safe and respectful way.
The framework is reviewed annually, and compliance is monitored through audits, staff feedback, and incident reviews.
Further information
For more information, contact FPIIRisk@ato.gov.au.