Our organisational capability, which includes people, finance and governance, underpins our ability to deliver on our purpose and key activities. It helps ensure we remain effective, resilient and well positioned to deliver on behalf of government and the Australian community.
We operate in an increasingly digital environment, where advances in technology, including AI, are reshaping how we deliver our regulatory responsibilities. Our ongoing work to strengthen our organisational capability, particularly in workforce, data, and digital areas, will support better decision-making, enhance our ability to identify and respond to risks, and improve the efficiency and quality of our regulatory actions.
Our Performance Evolution
The Australian Public Service Commission Capability Review confirmed our position as a high performing and globally respected tax administration, while noting areas for further improvement to respond to future challenges and opportunities. In response, Our Performance Evolution (OPE), released on 11 July 2025, sets out how we are strengthening the enterprise capabilities and culture we need for the future.
OPE focuses on building enterprise capability and culture by enabling us to think bigger, act bolder and deliver together. It sharpens how we align strategy, make decisions and work across organisational boundaries, while building on what we already do well. Importantly, it responds directly to the priority areas for improvement identified through the capability review.
We will continue to use insights, evidence and feedback to evolve and embed capability-led continuous improvement across the ATO.
Looking ahead, OPE positions us to take a more forward looking and strategic approach by anticipating challenges, shaping long-term priorities and ensuring the ATO remains resilient, trusted and effective.
Workforce
We are a high performing organisation, supported by a committed and capable workforce that administers Australia’s tax and superannuation systems with integrity and professionalism.
Our new People Strategy due in 2026–27 will outline how we will continue to build and strengthen the skills, capabilities and culture of our workforce to ensure we are prepared for future challenges and opportunities.
Over the coming year, we will focus on strengthening critical enterprise capabilities, improving strategic workforce planning, and building strong leadership and management capability across the organisation. We will continue to advance AI capabilities to enhance decision-making, increase productivity, and enable a stronger focus on high-value activities. We will support our people to do their best work every day, with a clear emphasis on fostering a positive culture, collaboration, inclusion and wellbeing.
We remain committed to attracting, developing and retaining an adaptable and high performing workforce that drives innovation and delivers quality outcomes for the Australian community, now and into the future.
As required by the APS Strategic Commissioning Framework for 2026–27, we have identified core work activities in all the ATO Job Families. We will continue working to bring core work in-house in line with the APS Strategic Commissioning Framework. We will focus on reducing outsourcing of information technology and service delivery core work. The steps that we will take to reduce outsourcing of core work include workforce initiatives and capability investment in our APS workforce.
Reconciliation
We are committed to transforming our organisation in line with the National Agreement on Closing the Gap and the Commonwealth Priority Reforms Roadmap.
Our Reconciliation Action Plan 2024–27 provides the framework for embedding reconciliation into our day-to-day work. It outlines the initiatives that bring our reconciliation commitments to life.
Our vision is a reconciled Australia where Aboriginal and Torres Strait Islander cultures, perspectives and knowledge are valued. We acknowledge our shared history and are committed to building strong, respectful and enduring relationships as a united country.
Looking forward, we will increase our focus on building cultural capability and representation across the ATO. This will ensure that we better support our Aboriginal and Torres Strait Islander staff and better position Aboriginal and Torres Strait Islander taxpayers to engage with the tax and superannuation systems.
Vulnerability capability
Our vulnerability capability strengthens our ability to provide fair, consistent and compassionate services for people experiencing vulnerability.
We are continuing to enhance our capability to recognise vulnerability, respond appropriately and design services that are accessible, safe and inclusive. Our Vulnerability Framework builds this capability by embedding principles of equity, accessibility, empathy, transparency and continuous improvement across our regulatory services, policies, processes and staff development.
This capability guides the development of tailored support options, inclusive regulatory design and uplift in staff confidence and skills when engaging with taxpayers experiencing vulnerability. We are focused on strengthening our capabilities so we can better recognise when people are experiencing vulnerability, improve communication of available support and make it easier for taxpayers to engage with us when they need additional help to meet their tax obligations.
Looking ahead, we will continue to implement the principles in our ATO Vulnerability Framework and deliver specific actions to support people experiencing vulnerability. This includes enhancing clarity, accessibility and visibility of our available support services, while empowering our staff to support people experiencing vulnerability through targeted tools and training.
Our work will be informed through ongoing partnerships and consultation with stakeholders, including people with lived experience.
Integrity and culture
Integrity is a core organisational capability that underpins community trust and confidence in the ATO. It protects our people, strengthens our processes and supports the integrity of Australia’s tax and superannuation systems now and into the future.
Our Integrity Framework brings together the policies, governance and assurance mechanisms that embed integrity across the organisation. It reflects how the APS Values and our organisational culture guide the way we deliver for the community and work with each other, reinforcing fairness, accountability and transparency in our decisions and actions.
These foundations support a capable and professional workforce that acts with integrity, speaks up when standards are not met, and upholds our obligations relating to privacy, confidentiality and security. Strong governance ensure integrity risks are identified, managed and addressed in a consistent and transparent way.
Our culture commitments align with the OPE ways of working – to think bigger, act bolder and deliver together enabling us to build trust, adapt to change and deliver outcomes that matter.
Our culture is one of our greatest strengths. Together, our APS Values, organisational culture and governance arrangements ensure integrity is embedded in how we lead, decide and deliver.
Technology
Technology plays a critical role in enabling us to deliver trusted, high-quality regulatory services on behalf of government to the Australian community. It underpins our ability to administer the tax system and aspects of the superannuation system with integrity, efficiency and transparency, while responding to community expectations, increasing data volumes and an increasingly complex operating environment.
We deliver reliable and intuitive technology and digital solutions, building trust and confidence in the tax and superannuation systems. We continue the shift to digital first service delivery, embedding upfront integrity into system design, and ensuring our technology supports equitable, ethical and secure interactions for taxpayers, intermediaries and staff across diverse circumstances.
Looking ahead, we will strengthen our participation in the broader digital ecosystem, delivering services with, and through, others to support key programs, whole-of-government priorities and the government’s digital, data and cyber agendas.
This work will help inform a renewed ATO Technology Strategy to guide our future direction and investment. It will improve efficiency, decision-making and operational resilience by prioritising the modernisation of core platforms, reducing technical debt, uplifting the data and analytics capability and increasing the use of safe, well-governed automation.
We maintain resilient and secure technology foundations, ensuring availability of critical services, protecting systems and data integrity, and strengthening cyber and information management practices so the community can rely on our systems.
Data and analytics
Data and analytics are critical enterprise capabilities enabling us to deliver trusted, data-driven outcomes and create value for government and the Australian community.
We leverage data, analytics and insights to strengthen decision-making and support taxpayers to meet their obligations. These capabilities help us identify risks, tailor engagements, influence behaviour, detect fraud and support debt recovery.
We maintain strong data governance, ethics and stewardship. We ensure data is managed, used and shared responsibly and in line with our data ethics principles. This extends to the use of data in automated solutions.
We continue to improve operational efficiency through targeted data solutions, including automation and AI, underpinned by a focus on uplifting staff data and AI literacy.
Looking ahead, we will implement the refreshed ATO Data and Analytics Strategy, which will underpin our increasing use of AI and automation, strengthen our enterprise approach and position the organisation to meet future challenges and opportunities. This aligns with the Digital Transformation Agency’s Policy for the responsible use of AI in government, and the National Framework for the Assurance of AI in government.
Financial investment
Our financial practices support compliance with the PGPA Act and are guided by clear policies and robust governance practices. Together these support the efficient, effective, economical and ethical delivery of our regulatory services.
We administer public money provided to us by government responsibly and transparently, with a strong focus on financial stewardship and a commitment to best practice budget management.
Investment and resources are aligned to the highest organisational priorities to deliver the greatest benefit to government and the Australian community. Our procurements deliver highest value-for-money outcomes in accordance with the Commonwealth Procurement Rules.
Looking ahead, we will continue to strengthen our financial capability and modernise our financial systems. By lifting financial literacy, improving system integration and implementing the responsible use of AI, we will enhance organisational productivity and efficiency, streamline processes, and improve the quality of financial insights that support decision-making and outcomes for the broader community.
Governance
Governance is a core capability that underpins the delivery of our commitments to government and the Australian community. Our governance arrangements promote integrity, transparency and accountability, supported by clear structures for oversight, decision-making and effective internal control.
Our governance arrangements include:
- committee system and engagement forums (such as consultation and stewardship groups)
- policies, strategies and frameworks
- delegations and authorisations
- financial and performance reporting
- assurance and internal audit activities
- strong risk management, integrity, privacy and security practices.
Together these arrangements create clear lines of authority and support consistent, impartial decisions that drive delivery and performance outcomes.
ATO committee system
The ATO Executive Committee is our primary governance committee, setting strategic direction, establishing our risk appetite and advising the Commissioner in his role as Accountable Authority. The Commissioner is further supported by an independent Audit and Risk Committee, providing objective advice and assurance to strengthen the integrity of our governance arrangements. Our enterprise and corporate committees support the ATO Executive Committee to perform its governance functions.
Looking ahead, we will continue to strengthen our committee system and decision-making to ensure practices remain contemporary and fit-for-purpose.
ATO committee system