In 2018–19, the ATO had one outcome and was funded to deliver this through four agency programs and 14 administered programs. All deliverables for administered programs are achieved through making payments to eligible recipients in accordance with relevant laws.
Confidence in the administration of aspects of Australia’s taxation and superannuation systems through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law.
1.1 Australian Taxation Office
The ATO effectively manages and shapes the tax and superannuation systems that support and fund services for Australians, by:
- collecting revenue
- administering the goods and services tax on behalf of the Australian states and territories
- administering major aspects of Australia’s superannuation system.
1.2 Tax Practitioners Board (TPB)
The TPB ensures that tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct by:
- administering a system to register tax practitioners, ensuring they have the necessary competence and personal attributes
- providing guidelines and information on relevant matters
- investigating conduct that may breach the Tax Agent Services Act 2009 (TASA), including non-compliance with the Code of Professional Conduct (the code), and breaches of the civil penalty provisions
- imposing administrative sanctions for non-compliance with the code
- applying to the Federal Court in relation to contraventions of the civil penalty provisions in the TASA.
1.3 Australian Business Register (ABR)
The ABR program works with government, digital service providers, the business community and other key stakeholders to support a fairer business environment that fosters greater economic growth and job creation. This will be achieved through increased use of a trusted national business dataset and use of consistent information exchange standards.
1.4 Australian Charities and Not-for-profits Commission (ACNC)
The ACNC effectively manages a regulatory system for the Australian charitable sector by:
- registering eligible not-for-profit entities as charities in accordance with the ACNC Act 2012 and the Charities Act 2013
- providing information, guidance and advice about good governance practices and assisting charities to meet their obligations to maintain charity registration
- assessing concerns raised about registered charities, investigate where appropriate and initiate compliance action against charities that contravene the ACNC Act governance standards
- working with other government agencies (Commonwealth, state and territory) to reduce red tape on charities and align regulatory obligations through various mechanisms, including the ACNC’s Charity Passport.
While the TPB and ACNC are included in the ATO program structure and under the ATO outcome, they operate independently of the ATO and have produced their own annual reports. These are available at tpb.gov.au and acnc.gov.au respectively.
Administered programs may be administered by the ATO with policy and delivery assistance from other Commonwealth agencies, or directly through the tax and superannuation systems. Our administered programs for 2018–19 were:
1.5 Australian Screen Production Incentive
1.6 Junior Minerals Exploration Incentive
1.7 Fuel Tax Credits Scheme
1.8 National Rental Affordability Scheme
1.9 Product Stewardship for Oil
1.10 Research and Development Tax Incentive
1.11 Low Income Superannuation Tax Offset
1.12 Private Health Insurance Rebate
1.13 Superannuation Co-contribution Scheme
1.14 Superannuation Guarantee Scheme
1.15 Targeted Assistance Through the Taxation System
1.16 Interest on Overpayment and Early Payments of Tax
1.17 Bad and Doubtful Debts and Remissions
1.18 Other administered programs - Seafarer Tax Offset