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Strategic direction

Learn about the ATO's strategic direction, functions, key activities and performance measures.

Last updated 27 February 2025

About our strategic direction

Our strategic direction is primarily set out in the latest Australian Taxation Office corporate plan. It details our key activities and performance as well as the strategies employed to achieve them.

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 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 the Registrar responsible for:

  • the Australian Business Register (ABR)
  • director IDs
  • 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 is comprised of the ATO, the TPB and the ACNC, including the ACNC Advisory Board.

Purposes

ATO

We collect tax so that government can deliver services for the Australian community.

Tax Practitioners Board

Support public trust and confidence in the integrity of the tax profession, and the tax system, and ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct.

Australian Charities and Not-for-profits Commission

Promote public trust and confidence in Australian charities.

Key activities

We undertake the following key activities to support the achievement of our purposes:

  • Collect the right amount of tax in the most efficient way for government and the taxpayer.
  • Deliver fair, secure and transparent taxpayer interactions to make it easy to comply and hard not to.
  • Manage our responsibilities in the superannuation system to support the future retirement savings of the community.
  • Administer a range of payments and transfers on behalf of government.
  • Increase trust and confidence in the tax and regulatory system by supporting the profession and taking proportionate action to address those practitioners who do the wrong thing. 
  • Maintain a free and accurate register of Australian charities (the Charity Register).

Performance measures

Our key activities are supported by a range of performance measures demonstrating the achievement of our purposes.

More information

For more information about the ATO's role and responsibilities, see the:

 

QC33529