The Australian Taxation Office (ATO) is comprised of the functions conferred on the Commissioner of Taxation, the Tax Practitioners Board, the Australian Charities and Not-for-profits Commission, the Commissioner of the Australian Charities and Not-for-profits Commission and the Australian Charities and Not-for-profits Commission Advisory Board.
The Commissioner of Taxation is the Accountable Authority under the finance law for the ATO entity, noting the Tax Practitioners Board, the Australian Charities and Not-for-profits Commission and the Australian Charities and Not-for-profits Commission Advisory Board maintain operational independence under their enabling legislation.
In addition to these responsibilities and the general responsibilities under the taxation law, the Commissioner is also the registrar for the:
- Australian Business Register
- Australian Business Registry Services
- Register of Foreign Ownership of Australian Assets.
The Commissioner also has responsibilities for aspects of the superannuation system.
The role of the ATO is to contribute to the economic and social wellbeing of Australians by fostering willing participation in the tax, superannuation, and registry systems.
The role of the Tax Practitioners Board is to support public trust and confidence in the integrity of the tax profession, and the tax system, and to ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct.
The role of the Australian Charities and Not-for-profits Commission is to promote public trust and confidence in Australian charities.
- The ATO aspires to provide confidence in the administration of aspects of Australia’s taxation and superannuation systems including through helping people understand their rights and obligations
- improving ease of compliance and access to benefits, and
- managing non-compliance with the law; and in delivering effective and efficient business registry services.
We will undertake the following key activities to support the achievement of our purpose by:
- building community confidence by sustainably reducing the tax gap, providing assurance across the tax, superannuation and registry systems
- designing for better tax, superannuation and registry systems to make it easy to comply and hard not to
- delivering client experience and interactions that are well designed, tailored, fair and transparent
- working with and through others to deliver efficient and effective tax, superannuation and registry systems
- providing data, information and insights to deliver value for our clients and inform decision making across everything we do
- having a high performing workforce with a focus on integrity, the right culture, capability and tools to deliver the best client and staff experience
- striving for operational excellence to achieve efficiency and quality outcomes
- provide support to tax practitioners, strengthen the regulation of tax practitioners to increase confidence in the integrity of the tax profession and tax system and address tax practitioner risk and compliance behaviour
- maintaining a free and accurate register of Australian Charities (the Charity Register).
Our key activities are supported by a range of performance measures demonstrating:
- the achievement of our purposes and our contribution to the social and economic wellbeing of Australians
- our culture of integrity
- continuing to enhance trust and confidence in the community.
More information
For more information about the ATO's role and responsibilities, see:
- Corporate plan
- Annual report
- How we help and influence taxpayers
- Statement of Expectations and Statement of IntentExternal Link – on The Treasury website
- Portfolio Budget Statements (PBS)External Link (on The Treasury website).