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Outcome and program structure

In 2020–21, the ATO had one outcome and was funded to deliver this through four agency programs and 15 administered programs. All deliverables for administered programs are achieved through making payments to eligible recipients in accordance with relevant laws.

ATO outcome

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.

Agency programs

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
  • making it easy for the community to understand and comply with obligations
  • administering the goods and services tax (GST) on behalf of the Australian states and territories
  • administering major aspects of Australia’s superannuation system.
1.2 Tax Practitioners Board (TPB)

The TPB has the general administration of the Tax Agent Services Act 2009 (TASA) and is responsible for the registration and regulation of tax practitioners. These include tax agents, business activity statement (BAS) agents and tax (financial) advisers.

The TPB’s role is to ensure that tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct.

The TPB seeks to protect consumers of taxation services by regulating tax practitioners in a fair, consistent and practical way, thereby strengthening the integrity of the tax practitioner profession by:

  • protecting consumers of tax practitioner services
  • enhancing the integrity of the registered tax practitioner profession
  • implementing the government’s reform program.

While the TPB is included in the ATO program structure and under the ATO outcome, it operates independently of the ATO and produces its own annual report. The TPB’s annual report is available at tpb.gov.au.

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.

In line with the Commissioner of Taxation’s appointment as Registrar of the Australian Business Registry Services (ABRS), from this point references to Program 1.3 will be referred to as Australian Business Registry Services (ABRS).

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 Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act) 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 or external conduct standards
  • working with other government agencies (Commonwealth, state and territory) to reduce unnecessary regulation on charities and align regulatory obligations through various mechanisms, including the ACNC’s Charity Passport.

While the ACNC is included in the ATO program structure and under the ATO outcome, it operates independently of the ATO and produces its own annual report. The ACNC’s annual report is available at acnc.gov.au.

Administered programs

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 2020–21 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 Seafarer Tax Offset

1.19 Economic Response to the Coronavirus