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  • ATO and Treasury roles

    The Treasury and the ATO are joint stewards of Australia's tax system and aspects of Australia's superannuation system.

    The ATO's role is to effectively manage and shape the tax and superannuation systems to support and fund services for Australians.

    In this role, we administer the tax law and key elements of the superannuation law, and provide advice to Treasury to support the development of tax legislative measures.

    The Treasury is responsible for the design of the tax system and its components, and retirement income policy, in relation to economic efficiency, equity, income distribution, budgetary requirements and economic feasibility.

    ATO and Treasury working arrangements

    Our working arrangements with Treasury are governed by a Tax and Superannuation Protocol, which encourages collaboration and early engagement, assurance on the quality of new tax and superannuation law, and the earliest possible identification and communication of issues.

    See also:

    Last modified: 16 Mar 2017QC 43474