ATO functions
The Australian Taxation Office (ATO) is comprised of the functions conferred on the:
- Commissioner of Taxation
- Tax Practitioners Board (TPB)
- Australian Charities and Not-for-profits Commission (ACNC)
- Commissioner of the Australian Charities and Not-for-profits Commission
- Australian Charities and Not-for-profits Commission Advisory Board.
The Commissioner of Taxation is the Accountable Authority under the finance law for the Australian Taxation Office entity.
The Tax Practitioners Board, the Australian Charities and Not-for-profits Commission and the Australian Charities and Not-for-profits Commission Advisory Board each maintain operational independence under their enabling legislation.
Commissioner's responsibilities
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 also the Registrar for:
- the Australian Business Register (ABR)
- Australian Business Registry Services
- the Register of Foreign Ownership of Australian Assets.
For the purposes of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), the Commissioner of Taxation is the accountable authority for the Australian Taxation Office listed entity, which includes the Commissioner of Taxation (supported by the ATO), the TPB, the ACNC and the ACNC Advisory Board.
Our purposes
The purposes of the listed entities are as follows:
- ATO – collect tax so that government can deliver services for the Australian community
- TPB – support public trust and confidence in the integrity of the tax profession and the tax system
- ACNC – promote public trust and confidence in Australian charities.
We operate under the Public Governance, Performance and Accountability Act 2013, within the Treasury portfolio, and are accountable under the Public Service Act 1999.
Our vision
Our vision is an Australia where every taxpayer meets their obligations because:
- complying is easy
- help is tailored
- deliberate non-compliance has consequences.
To learn more about our strategic direction and compliance activities, see:
- Managing the tax and super system
- speeches and media releases we publish to our Media centre.