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07. Cooperation

Last updated 26 July 2023

We work with a broad range of external stakeholders to effectively manage and shape the tax, superannuation and registry systems that support and fund services for Australians. We collaborate and engage with our stakeholders to provide input and feedback to improve these systems. This helps us respond to changes in our operating environment and to implement regulations in a collaborative way.

Our relationships are built and maintained through consultation, established partnerships and memorandums of understanding.

Our stakeholder relationships

Government

We work with the whole of government to ensure our administration of tax, superannuation and registry legislation is fair, efficient and transparent. We do this through multiple forums, with a focus on building a more agile and effective public service. For example, we:

  • maintain a close relationship with Treasury, including advising on the implications of policy initiatives and on changes that would improve the administration of laws or minimise compliance costs for the community
  • exchange data with other agencies in accordance with our Data ethics principles to deliver improved services
  • work with state and territory revenue offices to collect and administer particular taxes on their behalf
  • collaborate with regulatory and law enforcement agencies in Australia and overseas jurisdictions to build our capability, identify fraudulent behaviour and protect the community from criminal activity
  • have a role in the Chief Operating Officers Committee, which reports to the Secretaries Board, supporting consistent delivery of government policies.

Our Ministerial Statement of Expectations provides clarity about government policies and objectives relevant to the ATO, including the policies and priorities we are expected to observe in conducting operations. Our Regulator Statement of Intent outlines our response to the Ministerial Statement of Expectations and outlines how we will continue to meet expectations. A Ministerial Statement of Expectations and Regulator Statement of Intent will be developed and made publicly available on our website.

Scrutineers

Our relationships with scrutineers – who are appointed by government – foster transparency and underpin community and government confidence in our administration. The professional and cooperative relationships we have with the Australian National Audit Office, the Commonwealth Ombudsman, the Inspector-General of Taxation and Taxation Ombudsman, the Office of the Australian Information Commissioner, Parliamentary Committees and the National Anti-Corruption Commission continuously improve our administration.

Industry and community

Our relationships with industry and the public we serve are paramount to achieving our purpose. The ATO Charter outlines the commitments we make to everyone we work with, our expectations of them and steps they can take if they are not satisfied. We work with representatives across the community, business, tax, superannuation and financial sectors to harness their specialist knowledge and experience through our stewardship, stakeholder relationships and special purpose working groups. We also use social media interactions, surveys and other research activities to understand perceptions about the way the tax, superannuation and registry systems are administered.

Our partnerships with digital service providers deliver fit-for-purpose services that enable intermediaries, businesses, superannuation funds and individuals to easily interact with us. We also liaise with third-party data providers, including banks, employers, online platforms and share registries, to collect information to support registration and reporting, identify fraud and recover debt.

International partnerships

International partnerships play an integral role to ensure we can act when people attempt to use jurisdictional borders to block our effective administration.

We work with governments and organisations around the world to assist with building the capacity of other revenue administrations so that they can meet obligations under the international tax framework, increase their domestic resource mobilisation, and promote stronger economic governance. Under our Record of understanding with the Department of Foreign Affairs and Trade (DFAT) our 2 agencies work together to implement joint activities using Official Development Assistance funds under the Australian aid program, with a focus on supporting our neighbours in the Pacific.

As a member of the Organisation for Economic Cooperation and Development Forum on Tax Administration (FTA), Australia collaborates internationally with member countries to build effective tax administrations, including sharing our recognised expertise and best practice, to increase the fairness, efficiency, effectiveness and digitalisation of tax administration globally.

Through our participation in FTA forums, including our leadership of the Taskforce on Tax Crime and Other Crimes and of the Joint International Taskforce on Shared Intelligence and Collaboration, we help identify, discuss and influence relevant trends and develop new ideas to enhance tax administrations around the world.

Australia is an active participant in the Global Forum on Transparency and Exchange of Information for Tax Purposes and has also recently joined the Automatic Exchange of Information Peer Review Group (APRG). Through these forums we are working to achieve global tax transparency and higher exchange of information standards around the world. We are also a member of the Joint Chiefs of Global Tax Enforcement, sharing intelligence and conducting joint operations to combat cybercrime, cryptocurrency fraud, and facilitators of offshore tax crime.

The ATO does not have any subsidiaries.

QC73075