“Our corporate plan outlines how we will meet our commitments to the government and the community.”
The Australian Taxation Office corporate plan provides coverage of the functions of the Australian Taxation Office (ATO), the Tax Practitioners Board (TPB) and the Australian Charities and Not-for-profits Commission (ACNC). It outlines our key activities, capabilities, partners and enterprise risks that underpin our work to achieve our purposes. It also describes our operating environment and details the measures against which we will assess and report on our performance.
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 the Registrar responsible for the Australian Business Register (ABR), director IDs and the Register of Foreign Ownership of Australian Assets. For the purposes of the PGPA Act, the Commissioner of Taxation is the Accountable Authority for the Australian Taxation Office listed entity1 which is comprised of the ATO, the TPB and the ACNC, including the ACNC Advisory Board.
While the Commissioner of Taxation is the Accountable Authority for the Australian Taxation Office listed entity, the TPB, the ACNC and the ACNC Advisory Board maintain operational independence in the delivery of their functions. The TPB consists of a Chair and Board members appointed by the Assistant Treasurer. The ACNC is led by the ACNC Commissioner, who is supported by the ACNC Advisory Board. Both bodies have specific requirements of their enabling legislation, such as the requirement to prepare an annual report.
Our corporate plan includes separate sections for the ATO, the TPB and the ACNC. This is consistent with the ATO, the TPB and the ACNC being separate programs in the Portfolio Budget Statements (PBS). The 3 bodies do, however, share various services and processes, and comply with common policies and instructions, including Chief Executive Instructions and the Commonwealth Risk Management Policy. In addition, the ATO’s response to the Australian Public Service (APS) Strategic Commissioning Framework covers APS employees across the ATO, TPB and ACNC.
1 For the purposes of the finance law, the following combination of bodies and persons is a listed entity: (i) the Commissioner of Taxation; (ii) the Tax Practitioners Board; (iii) the Australian Charities and Not‑for‑profits Commission (the ACNC); (iv) the Australian Charities and Not‑for‑profits Commission Advisory Board (the ACNC Advisory Board). The listed entity is to be known as the Australian Taxation Office (Public Governance, Performance and Accountability Rule 2014 (PGPA Rule), Schedule 1, Clause 7(a) and (b)).
Australian Taxation Office
The ATO is the Australian Government’s principal revenue collection agency, administering legislation governing the tax system, along with aspects of the superannuation, and business registry systems, and supporting the delivery of government benefits to the community.
The ATO has an important role in assuring the amount of tax collected and ensuring that under-reported tax is effectively and efficiently pursued. Addressing risks in the tax system maintains community confidence, which in turn supports voluntary participation and compliance. In delivering on its responsibilities, a core focus for the ATO is to collect the right amount of tax in accordance with the law in the most efficient way for government and the taxpayer.
The ATO plays an important role in administering aspects of the superannuation system, working closely with the Australian Securities and Investments Commission (ASIC) and the Australian Prudential Regulation Authority (APRA) as co-regulators to support the future retirement savings of the community. The ATO ensures employers meet superannuation guarantee obligations, assists with lost and unclaimed super and regulates self-managed super funds.
The Commissioner is the Registrar responsible for of the ABR, director IDs and Register of Foreign Ownership of Australian Assets.
Tax Practitioners Board
The TPB is an independent statutory body created under the Tax Agent Services Act 2009 (TASA) and as a national body, has responsibility for the registration and regulation of tax agents and business activity statement agents (collectively referred to as ‘tax practitioners’).
The TPB is located within the Treasury portfolio and the Chair and Board members are appointed by the Assistant Treasurer. The TPB is supported by staff, including the Chief Executive Officer/Secretary, provided by the Commissioner of Taxation.
The TPB supports public trust and confidence in the integrity of the tax profession and tax system by ensuring that tax practitioners comply with appropriate standards of professional and ethical conduct as per the TASA, including the Code of Professional Conduct.
Australian Charities and Not-for-profits Commission
The ACNC is established under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act) as the independent regulator of charities at the Commonwealth level. The statutory functions and regulatory powers of the ACNC Commissioner are set out in the ACNC Act, the Charities Act 2013 and accompanying regulations. The ACNC is supported by staff provided by the Commissioner of Taxation.
The ACNC is responsible for maintaining a public register of Australian charities (the Charity Register).
The ACNC is committed to promoting confidence in charities, helping charities to understand their obligations and working across governments to reduce red tape.