The Hon. Michael Sukkar MP
Minister for Housing and Assistant Treasurer
Parliament House
CANBERRA ACT 2600

Senator the Hon. Zed Seselja
Assistant Minister for Finance, Charities and Electoral Matters
Parliament House
CANBERRA ACT 2600

Dear ministers

As the Accountable Authority for the Australian Taxation Office (the ATO), the Australian Charities and Not-for-profits Commission (ACNC) and the Tax Practitioners Board (TPB), I present you with the annual reports for the year ended 30 June 2019 for presentation to Parliament, in compliance with section 46 of the Public Governance, Performance and Accountability Act 2013.

The reports follow the guidelines approved by the Joint Committee of Public Accounts and Audit, as well as other legislative reporting requirements as listed in:

• sections 17AA to 17AJ of the Public Governance, Performance and Accountability Rule 2014
• subsection 60-130(1) of the Tax Agent Services Act 2009 (for the TPB)
• Division 130 of the Australian Charities and Not-for-profits Commission Act 2012 (for the ACNC).

Due to their operational independence and statutory obligations, the TPB and the ACNC have produced their own annual reports.

As required by section 10 of the Public Governance, Performance and Accountability Rule 2014, I certify that we have:

• prepared fraud risk assessments and fraud control plans
• appropriate fraud prevention, detection, investigation and reporting mechanisms that meet the specific needs of the ATO
• taken all reasonable measures to appropriately deal with fraud.

Yours sincerely

Chris Jordan AO
Commissioner of Taxation and
Registrar of the Australian Business Register

08 October 2019

Ian Klug AM
Chair of the Tax Practitioners Board

The Hon. Dr Gary Johns
Commissioner
Australian Charities and Not-for-profits Commission