The Australian Taxation Office corporate plan sets out how the Australian Taxation Office (ATO), the Tax Practitioners Board (TPB) and the Australian Charities and Not-for-profits Commission (ACNC) will work to achieve their purposes over the planning period. It outlines our key activities, capabilities, partners and enterprise risks, describes the operating environment in which we work and details how we will measure and report on our performance.
The Commissioner of Taxation is responsible for administering Australia’s tax system and significant aspects of Australia’s superannuation system. In addition to these responsibilities, the Commissioner is the Registrar responsible for the Australian Business Register (ABR), director IDs and the Register of Foreign Ownership of Australian Assets.
The Commissioner of Taxation is the accountable authority for the Australian Taxation Office listed entity for the purposes of the PGPA Act. The listed entity comprises the Commissioner of Taxation (supported by the ATO), the TPB, the ACNC and the ACNC Advisory Board. All staff of the listed entity are ATO employees and are made available by the Commissioner to the TPB and the ACNC to support their operations.
Operationally, the ATO is the largest body within the listed entity with broad responsibilities across the tax and superannuation systems. The TPB and the ACNC maintain independence in the performance of their statutory functions, consistent with their enabling legislation. Each body has distinct responsibilities and governance requirements, including obligations to prepare an annual report. The 3 bodies share a range of services, processes and policies, including compliance with Accountable Authority Instructions and the Commonwealth Risk Management Policy.
Reflecting these arrangements, this corporate plan includes separate sections for the ATO, the TPB and the ACNC, consistent with their treatment as separate programs in the Portfolio Budget Statements (PBS).
‘Our corporate plan outlines how we will meet our commitments to the government and the Australian community.’
Australian Taxation Office
The ATO is the Australian Government’s principal revenue collection agency, administering legislation governing the tax system and aspects of the superannuation system to support the delivery of government services to the Australian community.
The ATO has a vital role in collecting tax and ensuring that unpaid and under-reported tax is effectively and efficiently pursued. Addressing risks in the tax system helps maintain community confidence, which in turn supports voluntary participation and compliance. In delivering on its responsibilities, a core focus for the ATO is to collect the right amount of tax in the most efficient way for government and the taxpayer.
The ATO plays an important role in administering aspects of the superannuation system, working closely with the Australian Securities and Investments Commission (ASIC) and the Australian Prudential Regulation Authority as co-regulators to protect the retirement savings of the Australian community. As part of this role, the ATO ensures that employers meet superannuation guarantee obligations, assists with lost and unclaimed superannuation and regulates self-managed superannuation funds.
Tax Practitioners Board
The TPB is an independent statutory body created under the Tax Agent Services Act 2009 (TASA). As a national body, it has responsibility for the registration and regulation of tax agents and business activity statement agents (collectively referred to as ‘tax practitioners’).
The TPB Chair and Board members are appointed by the Assistant Treasurer. The TPB is supported by staff, including the Secretary, provided by the Commissioner of Taxation.
The TPB supports public trust and confidence in the integrity of the tax profession and tax system by ensuring that tax practitioners comply with appropriate standards of professional and ethical conduct as per the TASA, including the Code of Professional Conduct.
Australian Charities and Not-for-profits Commission
The ACNC is established under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act) as the independent regulator of charities at the Commonwealth level. The statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the Charities Act 2013 and accompanying regulations.
The ACNC Commissioner is appointed by the Assistant Minister for Productivity, Competition, Charities and Treasury. The ACNC is supported by staff provided by the Commissioner of Taxation.
The ACNC maintains a public register of Australian charities (the Charity Register).
The ACNC is committed to:
- promoting confidence in charities and supporting a robust sector
- helping charities to understand their obligations
- working across governments to reduce red tape for the sector.
Members of the ACNC Advisory Board are appointed by the relevant minister. The role of the Board is to support and advise the ACNC Commissioner.