The Treasury and the Australian Taxation Office (ATO) share stewardship of Australia’s tax system, and aspects of the superannuation, foreign investment, and registry systems (the Systems).
As a central policy agency, the Treasury is expected to anticipate and analyse policy issues with a whole of economy perspective, understand government and stakeholder circumstances and consider changing events and directions.
The ATO is the Government's principal revenue collection agency, and part of the Treasury Portfolio. The ATO administers and implements the Systems and can provide practical insights to the Treasury about the operation of the Systems, as well as current or proposed laws.
The ATO–Treasury Protocol (the Protocol) provides the agreed collaborative working arrangements between the Treasury and ATO across a range of matters.
The Protocol operates within the roles, expectations and relationships outlined in the Statement of Expectations and Statement of Intent between the Treasurer and the ATO. Australian Government best practice will underpin all work carried out within the Treasury and the ATO.
For more information see:
- ATO–Treasury protocol
- Review of process for supporting new tax laws with extrinsic materials and ATO guidanceOpens in a new window