As a Commonwealth entity within the Treasury portfolio, the ATO is accountable under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Service Act 1999 (PS Act).
Our role and responsibilities
The Commissioner of Taxation is responsible for administering Australia’s tax system and significant aspects of Australia’s superannuation system. For the purposes of the PGPA Act, the Commissioner is the accountable authority for the ATO, the Tax Practitioners Board (TPB) and the Australian Charities and Not-for-profits Commission (ACNC). He is also Registrar of the Australian Business Register (ABR) and the Australian Business Registry Services (ABRS). The Commissioner was appointed as Registrar of the ABRS on 4 April 2021.
The ATO is the Australian Government’s principal revenue collection agency, administering the legislation governing tax, and supporting the delivery of government benefits to the community. Our roles and responsibilities are set out in more detail, by agency program, in the Outcome and program structure section.
The TPB and ACNC operate independently of the ATO and each produces its own annual report. Their reports are available at tpb.gov.au and acnc.gov.au, respectively.