ato logo

Government entities

Appropriate governance measures cover areas such as structures, procedures, systems, skills, staff and support.

Last updated 4 September 2017

While most government departments and agencies are exempt from income tax, many have a range of tax and super obligations such as:

  • fringe benefits tax
  • goods and services tax
  • pay as you go withholding
  • super guarantee
  • excise and taxable payments reporting.

To comply with tax and super obligations, government departments and agencies should employ appropriate governance measures.

Find out about:

See also:

Government organisations must use the ABR's Application for ABN registration for government organisations.

Detailed information for government entities.