ATO National Tax Equivalent Regime

PART 3: ADMINISTRATION OF THE NTER

Commissioner to administer NTER

18. The Commissioner will undertake administration of the NTER and may delegate any or all of the NTER-related activities, listed at Attachment 2, to officers of the Australian Taxation Office.

Relationship between entities and the Commissioner

19. The relationship between the Commissioner and the NTER entities will be based substantially on the same rights and responsibilities which exist between taxpayers and the Commissioner under the federal income tax laws.

20. However, the clear intention is for the NTER to be carried on in a spirit of cooperation between the Commissioner, the states and territories and the NTER entities. As such, the relationship between the Commissioner and the entities should be less formal than a relationship based purely on the law.

21. Unless a contrary intention is provided in this Manual, the Commissioner will be subject to the same performance standards, principles and obligations with respect to dealings with the NTER entities as exist under the federal income tax laws and the Commissioner's administrative practices in relation to taxpayers.

22. The standards, principles and obligations to be followed by the Commissioner in the NTER include those contained in the relevant taxation laws and the ATO Charter.

[ History: Paragraph 22 amended:

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February 2012 (Version 8), with effect from 1 February 2012, by deleting reference to '2006'

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April 2016 (Version 10), by deleting reference to 'the ATO's annual Compliance program and the ATO publication titled Large business and tax compliance' and inserting 'the ATO's online publication titled Building Confidence and the ATO's annual Large business focus document

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February 2020 (Version 11), by deleting reference to 'the ATO's online publication titled Building Confidence and the ATO's annual Large business focus document.' and inserting reference to 'the ATO's online publication titled Insight: building trust and confidence'

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July 2025 (Version 13), by deleting reference to ', the Taxpayers' charter and the ATO's online publication titled Insight: building trust and confidence .' and inserting reference to 'and the ATO Charter'. ]

NTER-related activities of the Commissioner

23. The Commissioner will undertake administration of the NTER by undertaking the NTER-related activities listed at Attachment 2.

24. The Commissioner will also report periodically to state and territory Treasuries, providing information about payments due and payable by or to their NTER entities, NTER-related activities and general 'health of the system' matters.

NTER-related information

24A. The state or territory to which an NTER entity belongs will be entitled to copies of any NTER-related information (for example, NTER PAYG instalment reports, NTER annual returns) about that entity provided to or held by the Commissioner in undertaking the administration of the NTER.

24B. Section 3C of the TAA (requiring the Commissioner to publish specified information about large corporate tax entities) will not apply notionally to NTER entities. Therefore, the Commissioner will not be required to make publicly available the NTER-related information mentioned in subsection 3C(3) of the TAA in respect of any NTER entity.

[ History: 'NTER RELATED INFORMATION' heading and paragraph 24B inserted April 2014 (Version 9), with effect from the 2013-14 income year. ]

ATO contact details for NTER

25. The address of the Commissioner for lodgment of all NTER-related material (including general correspondence, requests, returns and statements), and the contact details where NTER-related enquiries are to be directed, are provided at Attachment 5.

Version history

Prior versions of the ATO National Tax Equivalent Regime, from Version 6, can be requested from atolawsupport@ato.gov.au , if required.