Transparency portal only

The following list of headings has been included as an aid to access, in lieu of an alphabetical index. Due to the structure of the report in the transparency portal, some headings have been omitted to avoid duplication.

Introduction

• Commissioner's review
• Letter of transmittal
• Contents

Part 1 – Overview

• About us
  • Our role and responsibilities
• Outcome and program structure
  • Agency programs
  • Administered programs
• ATO client landscape
• Our ministers
• The ATO Executive
  • The Commissioner of Taxation
  • Executive team responsibilities
• Organisational structure

Part 2 – Annual performance statement

• Statement by the Accountable Authority
• Program 1.1 Australian Taxation Office
  • Purpose
  • Program overview
  • Strategic initiatives overview
    • Our progress in 2020–21
  • Strategic objective: G1 Government – Performance summary
    • Supporting the community through the COVID-19 pandemic
    • Ensuring integrity in the tax and superannuation systems
  • Strategic objective: G2 Government – Performance summary
    • ​Designing for a better tax and superannuation system
    • Providing advice and guidance​
  • Strategic objective: C1 Client – Performance summary
    • Supporting clients impacted by COVID-19
    • Better as Usual
    • Improving the online client experience
    • Whole-of-government service delivery
    • Single Touch Payroll enhancements
  • Strategic objective: C2 Client – Performance summary
    • Engaging with tax practitioners
      • Working with the Tax Practitioners Board
    • Digital service providers
    • International partnerships
  • Strategic objective: W1 Workforce – Performance summary
    • Supporting staff to adapt to changing ways of working
    • Driving positive cultural change
    • Transforming our workforce capability
  • Strategic objective: O1 Operational – Performance summary
    • Delivering high quality services
    • Improving data and analytics capability
    • Improving data sharing governance
  • Strategic objective: O2 Operational – Performance summary
    • Designing systems and digital services to meet increasing demands
    • Providing secure and integrated online services
    • Investing in cybersecurity
  • Strategic objective: F1 Financial – Performance summary
    • Improvements through innovation and change
    • Developing our strategic procurement capability
    • Financial management in a dynamic environment
  • Performance results overview
    • Performance results – program 1.1
    • Results analysis – program 1.1
• Program 1.2 Tax Practitioners Board
  • Purpose – TPB
  • The annual performance statement for the TPB is included in the Tax Practitioners Board annual report 2020–21, which is available at tpb.gov.au.
• Program 1.3 Australian Business Registry Services
  • Purpose – ABRS
  • Program overview – Program 1.3
    • Performance summary
  • Performance results overview – Program 1.3
    • Performance results
    • Results analysis
• Program 1.4 Australian Charities and Not-for-profits Commission
  • Purpose – ACNC
  • The annual performance statement for the ACNC is included in the Australian Charities and Not-for-profits Commission acnc.gov.au.
• Administered programs 1.5 to 1.9
  • Purpose
  • Performance results overview
    • Performance results – programs 1.5 to 1.13 and 1.15 to 1.19
    • Results analysis
    • Performance results – program 1.14
    • Results analysis – program 1.14

Part 3 – Revenue performance

• Revenue collection
• Tax performance
  • Tax gap estimates
  • Tax assured
• Total revenue effects
  • Income tax
  • Goods and services tax
  • Excise and other indirect taxes
  • JobKeeper and Cash Flow Boost
  • Penalties and interest
  • Working holiday maker framework

Part 4 – Management and accountability

• Corporate governance
  • Our governance structures
    • The Accountable Authority
  • Fraud and risk management
    • Fraud management
      • Internal fraud prevention and investigations
      • Crime in the tax and superannuation systems
    • Risk management
      • Internal audit
      • Audit and Risk Committee
      • Conformance with obligations
  • Open and transparent operations
    • External scrutiny
      • Judicial reviews and administrative tribunals
        • See also Appendix 5: Strategic litigation
      • Australian Information Commissioner
        • Freedom of information
      • Auditor-General
      • Parliamentary committees
        • House committees
        • Senate committees
        • Joint committees
      • Inspector-General of Taxation and Taxation Ombudsman
      • Commonwealth Ombudsman
    • Disability reporting
  • Being accountable to our stakeholders
    • Taxpayers' Charter
      • See also Appendix 2: Taxpayers' Charter - our performance
    • Complaints handling
    • Reporting on tax administration
      • Disclosures to ministers
      • Requests and disclosures made to law enforcement agencies
        • See also Appendix 11: Information provided to law enforcement agencies
      • Disclosure of protected information
      • Exercise of the Commissioner's remedial power
• Workforce management
  • Statistics on our employees
    • Our workforce
      • All employees – current year – by level and employment type
      • All employees – previous year – by level and employment type
      • Ongoing employees – current year – by level and gender
      • Ongoing employees – previous year – by level and gender
      • Non-ongoing employees – current year – by level and gender
      • Non-ongoing employees – previous year – by level and gender
    • Diversity
      • Indigenous employees
    • Job families
    • Locations
      • All employees – by location and employment type – current and previous year
      • Ongoing employees – current year – by location and gender
      • Ongoing employees – previous year – by location and gender
      • Non-ongoing employees – current year – by location and gender
      • Non-ongoing employees – previous year – by location and gender
    • Employee retention and separation
  • Our employment arrangements
    • Workplace agreements
    • Remuneration
      • Salary ranges
      • Key management personnel
      • Senior executives
      • Other highly paid staff
        • See also – remuneration reported for Audit and Risk Committee members
    • Non-salary benefits
  • Work health and safety
    • Details of work health and safety investigations
  • Carer recognition
• Financial performance
  • Operating expense budget
  • Capital budget
  • Administering GST
  • Agency resource statement
    • Budgeted expenses and resources
  • Efficient administrative practices
    • Asset management
    • Procurement
      • Contracting
      • Consultancy contracts
      • Non-consultancy contracts
      • Small and medium enterprises
      • Indigenous procurement policy
    • Grants
    • Compliance with finance law
    • Ecologically sustainable development and environmental performance
      • Appropriations - Departmental funding for ecologically sustainable development
      • Appropriations - Administered funding

Part 5 – Financial statements

• About the financial statements
  • Independent Auditor's Report
    • See also - Opinion
  • Statement by the Commissioner of Taxation and Chief Finance Officer
• Financial Statements
  • Statement of Comprehensive Income
  • Statement of Financial Position
  • Statement of Changes in Equity
  • Cash Flow Statement
  • Administered Schedule of Comprehensive Income
  • Administered Schedule of Assets and Liabilities
  • Administered Reconciliation Schedule
  • Administered Cash Flow Statement
  • Notes to and forming part of the financial statements
  • 1: Expenses
  • 2: Own-source revenue
  • 3: Financial assets
  • 4: Non-financial assets
  • 5: Payables
  • 6: Interest bearing liabilities
  • 7: Provisions
  • 8: Financial instruments
  • 9: Contingent assets and liabilities
  • 10: Key management personnel remuneration
  • 11: Related party disclosures
  • 12: Current/non-current distinction for assets and liabilities
  • 13: Administered - expenses
  • 14: Administered - income
  • 15: Administered - non-financial assets
  • 16: Administered - provisions
  • 17: Administered - contingent liabilities
  • 18: Administered - current/non-current distinction for assets and liabilities
  • 19: Appropriations
  • 20: Special accounts
  • 21: Regulatory charging summary
  • 22: Departmental restructuring

Part 6 - Appendixes

• Appendix 1: Laws conferring powers on the Commissioner
• Appendix 2: Taxpayers' Charter - our performance
• Appendix 3: Public advice and dispute management
• Appendix 4: Legal services expenditure
• Appendix 5: Strategic litigation
• Appendix 6: Debt management
• Appendix 7: Compensation statistics
• Appendix 8: Service commitments and activities
• Appendix 9: Advertising, direct mail, media placement and market research
• Appendix 10: Use of access powers
• Appendix 11: Information provided to law enforcement agencies
• Appendix 12: Fraud or evasion exception
• Appendix 13: Corrections

Content to aid accessibility – Transparency portal only

• Organisational structure (as text)
• Table of total revenue effects, 2018–19 to 2020–21
• Opinion
• List of headings (this list)

Reference material

• Glossary
• Abbreviations
• Key resources
• Compliance index
• Publication information