Australian Taxation Office

Regulator function

To:

  • administer Australia’s tax system and significant aspects of Australia’s superannuation system
  • operate as the Australian Government’s principal revenue collection agency
  • administer legislation governing tax
  • support the delivery of government benefits to the community.

Legislation

Taxation Administration Act 1953

Key laws administered by the Commissioner include (but are not limited to):

  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • A New Tax System (Goods and Services Tax) Act 1999
  • Fringe Benefits Tax Assessment Act 1986

Regulated community

  • All taxpayers
  • Self-managed superannuation funds (regulatory and tax)

Portfolio

Treasury

Internal to department / external entity

External