Australian Taxation Office Outcome 1

Entity

Description

Confidence in the administration of aspects of Australia's taxation and superannuation systems, including through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law; and in delivering effective and efficient business registry services

#	Program	Body	Contribution
1.1	Australian Taxation Office 1.1	Australian Taxation Office	Australian Taxation Office The objective of the ATO is to administer aspects of Australia's tax and superannuation systems providing confidence that the right amount of payments are being made and collected
1.2	Australian Taxation Office Program 1.2	Australian Taxation Office	Tax Practitioners Board (TPB) The TPB is responsible for the administration of the Tax Agent Services Act 2009 (TASA) and the registration and regulation of tax practitioners. These include tax agents and business activity statement (BAS) agents. The TPB also has the responsibility to deter the use and activities of unregistered preparers. The TPB's functions and powers are defined in the TASA and they are supported by staff made available by the Commissioner of Taxation. 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
1.3	Australian Taxation Office 1.3	Australian Taxation Office	Australian Business Registry Services Australian Business Registry Services has been established to assist the Registrar to carry out their functions. The Registrar has separate and distinct responsibilities from the Commissioner of Taxation, including administering director identification numbers and assisting the Australian Securities and Investments Commission (ASIC) to manage its registry functions. The Commissioner of Taxation remains Registrar of the Australian Business Register (ABR) under the A New Tax System (Australian Business Number) Act 1999The Registrar of Australian Business Registry Services is now responsible for assisting ASIC to perform its registry functions (under a delegation from ASIC). As ASIC registers are migrated to the new registry system, the Registrar will assume primary responsibility for registry functions and associated reportingAustralian Business Registry Services is a custodian of trusted business information and world-class provider of associated services used by businesses, governments and communities to unlock economic and social value for Australia
1.4	Australian Taxation Office Program 1.4	Australian Taxation Office	Australian Charities and Not-for-profits Commission The Australian Charities and Not-for-profits Commission (ACNC) is the independent national regulator of charities. The ACNC Commissioner (the Commissioner) has a number of statutory functions and regulatory powers set out in the Australian Charities and Not-for-profits Commission Act 2012 (Cth) (ACNC Act), the Charities Act 2013 (Cth) (the Charities Act) and accompanying regulations
1.5	Australian Taxation Office Program 1.5	Australian Taxation Office	Administered programs The ATO administers a range of payments and transfers on behalf of the Australian Government, including incentives and rebates delivered through the taxation and superannuation systems
1.6	Australian Taxation Office Program 1.6	Australian Taxation Office
1.7	Australian Taxation Office Program 1.7	Australian Taxation Office
1.8	Australian Taxation Office Program 1.8	Australian Taxation Office
1.9	Australian Taxation Office 1.9	Australian Taxation Office
1.10	Australian Taxation Office Program 1.10	Australian Taxation Office
1.11	Australian Taxation Office Program 1.11	Australian Taxation Office
1.12	Australian Taxation Office 1.12	Australian Taxation Office
1.13	Australian Taxation Office Program 1.13	Australian Taxation Office
1.14	Australian Taxation Office Program 1.14	Australian Taxation Office
1.15	Australian Taxation Office Program 1.15	Australian Taxation Office
1.16	Australian Taxation Office Program 1.16	Australian Taxation Office
1.17	Australian Taxation Office Program 1.17	Australian Taxation Office
1.18	Australian Taxation Office Program 1.18	Australian Taxation Office
1.19	Australian Taxation Office Program 1.19	Australian Taxation Office

#	Program	Body	Contribution
1.1	Australian Criminal Intelligence Commission Program 1.1	Australian Crime Commission (Australian Criminal Intelligence Commission)	The Australian Criminal Intelligence Commission (ACIC) works collaboratively with the ATO to protect the financial system from criminal abuse, including through joint operations and task forces and the sharing of data and intelligence. The ACIC's special operations and investigations focus on the highest risk transnational, serious and organised crime activities impacting Australia, including money laundering and serious financial crime.
1.1	Australian Federal Police 1.1	Australian Federal Police	The Australian Federal Police (AFP) provides ATO with intelligence and expertise for investigations, policy and taskforces combating serious financial crimes and its harm.
1.1	Australian Financial Security Authority Program 1.1	Australian Financial Security Authority	Australian Financial Security Authority exchanges information with the ATO and administers the bankruptcy notices and payment arrangements to support this service.
1.1	Australian Securities and Investments Commission 1.1	Australian Securities and Investments Commission (ASIC)	Australian Securities and Investments Commission (ASIC) exchanges information with the ATO in relation to self-managed superannuation fund auditor registration, and financial crime intelligence. ASIC contributes to the management and governance of the Standard Business Reporting program.
1.1	Australian Transaction Reports and Analysis Centre 1.1	Australian Transaction Reports and Analysis Centre (AUSTRAC)	Australian Transaction Reports and Analysis Centre (AUSTRAC) exchanges information with the ATO and delivers financial crime intelligence that assists partner agency operations.
1.1	Department of Climate Change, Energy, the Environment and Water 1.1	Department of Climate Change, Energy, the Environment and Water	The Department of Climate Change, Energy, the Environment and Water (DCCEEW) works with the Australian Taxation Office in the following ways: * DCCEEW shares information with the ATO to confirm trees meet certain conditions when a taxpayer claims a deduction under the Carbon Sink Forest measure. * ATO administers financial aspects of the Product Stewardship for Oil program, pays the benefits on recycled motor oil and collects the levy on new oil entering the market from domestic sources.
2.3	Department of Climate Change, Energy, the Environment and Water 2.3	Department of Climate Change, Energy, the Environment and Water	The Department of Climate Change, Energy, the Environment and Water (DCCEEW) works with the Australian Taxation Office in the following ways: * DCCEEW shares information with the ATO to confirm trees meet certain conditions when a taxpayer claims a deduction under the Carbon Sink Forest measure. * ATO administers financial aspects of the Product Stewardship for Oil program, pays the benefits on recycled motor oil and collects the levy on new oil entering the market from domestic sources.
2.4	Department of Education Program 2.4	Department of Education	The Department of Education exchanges information with the ATO in relation to the Higher Education Loan Program.
2.1	Department of Employment and Workplace Relations Program 2.1	Department of Employment and Workplace Relations	The Department of Employment and Workplace Relations exchanges information with the ATO in relation to the VET Student Loans and Trade Support Loans.
2.2	Department of Employment and Workplace Relations Program 2.2	Department of Employment and Workplace Relations	The Department of Employment and Workplace Relations exchanges information with the ATO in relation to the VET Student Loans and Trade Support Loans.
2.1	Department of Health and Aged Care 2.1	Department of Health and Aged Care	The Department of Health and Aged Care contributes to the administrative arrangements for the Government's Private Health Insurance Rebate. Health and Aged Care also works with the ATO to deliver the Multi-agency Data Integration Project.
2.3	Department of Health and Aged Care 2.3	Department of Health and Aged Care	The Department of Health and Aged Care contributes to the administrative arrangements for the Government's Private Health Insurance Rebate. Health and Aged Care also works with the ATO to deliver the Multi-agency Data Integration Project.
2.4	Department of Health and Aged Care 2.4	Department of Health and Aged Care	The Department of Health and Aged Care contributes to the administrative arrangements for the Government's Private Health Insurance Rebate. Health and Aged Care also works with the ATO to deliver the Multi-agency Data Integration Project.
1.1	Department of Home Affairs 1.1	Department of Home Affairs	Department of Industry, Science, and Resources works with the ATO to enable the growth and productivity of globally competitive industries through programs delivered through the tax system, including the Research and Development Tax Incentive, tax incentives for early stage investors, venture capital related tax concessions, Pooled Development Funds tax concessions and the Junior Minerals Exploration Incentive.
1.2	Department of Home Affairs 1.2	Department of Home Affairs	Department of Industry, Science, and Resources works with the ATO to enable the growth and productivity of globally competitive industries through programs delivered through the tax system, including the Research and Development Tax Incentive, tax incentives for early stage investors, venture capital related tax concessions, Pooled Development Funds tax concessions and the Junior Minerals Exploration Incentive.
1.3	Department of Home Affairs 1.3	Department of Home Affairs	Department of Industry, Science, and Resources works with the ATO to enable the growth and productivity of globally competitive industries through programs delivered through the tax system, including the Research and Development Tax Incentive, tax incentives for early stage investors, venture capital related tax concessions, Pooled Development Funds tax concessions and the Junior Minerals Exploration Incentive.
3.3	Department of Home Affairs Program 3.3	Department of Home Affairs	Department of Home Affairs exchanges information with the ATO, administers the Tourist Refund Scheme and collects border revenue for: Excise Equivalent Goods, Goods and Services Tax, Luxury Car Tax and Wine Equalisation Tax on behalf of the ATO. Department of Industry, Science, and Resources
1.1	Department of the Treasury 1.1	Department of the Treasury	The Department of the Treasury (Treasury) contributes to the administration of the National Tax Equivalent Regime. Treasury co-regulates the foreign investment framework, consisting of the Foreign Acquisitions and Takeovers Act 1975, the Foreign Acquisitions and Takeovers Fees Impositions Act 2015 and their associated regulations, with the ATO regulating foreign investment proposals concerning residential land, while the Treasury regulates all other proposals covered by the framework. The ATO also maintains current registers of foreign ownership of water, agricultural land and residential land. These registers will be amalgamated into an expanded Register of Foreign Ownership of Australia Assets, which ATO will maintain once commenced as expected from 1 July 2023.
1.2	Services Australia 1.2	Services Australia	Services Australia supports individuals, families and communities to achieve greater self-sufficiency by providing administration and payments services on behalf of the ATO.

	Body	Outcome	Outcome owner	Contribution
Australian Taxation Office 1.1	Australian Taxation Office	Australian Criminal Intelligence Commission Outcome 1	Australian Crime Commission (Australian Criminal Intelligence Commission)	The Australian Criminal Intelligence Commission works collaboratively with law enforcement and national security partners to protect Australia from transnational serious and organised crime, which is a major threat to Australia's sovereignty, security and safety.
Australian Taxation Office 1.1	Australian Taxation Office	Australian Federal Police Outcome 1	Australian Federal Police	The AFP relies on ATO intelligence and expertise for investigations, policy and taskforces combating serious financial crimes and its harm.
Australian Taxation Office 1.1	Australian Taxation Office	Australian Financial Security Authority Outcome 1	Australian Financial Security Authority	AFSA provides regulatory advice and information to the AFP to support proceeds of crime work and financial investigations such as foreign bribery and fraud. AFSA exchanges information with the Australian Taxation Office and administers the bankruptcy notices and payment arrangements to support this service.
Australian Taxation Office 1.1	Australian Taxation Office	Australian Securities and Investments Commission Outcome 1	Australian Securities and Investments Commission (ASIC)	The Australian Taxation Office (ATO) exchanges information with ASIC in relation to self-managed superannuation funds auditor registrations, and financial crime intelligence. ATO contributes funding for the latter as well as for the Modernising Business Registers program.
Australian Taxation Office 1.1	Australian Taxation Office	Australian Transaction Reports and Analysis Centre Outcome 1	Australian Transaction Reports and Analysis Centre (AUSTRAC)	Law enforcement, national security, revenue and other government entities and regulators collaborate with AUSTRAC to protect the Australian financial system from criminal abuse through actionable financial intelligence and risk-based regulation.
Australian Taxation Office 1.1	Australian Taxation Office	Department of Climate Change, Energy, the Environment and Water Outcome 1	Department of Climate Change, Energy, the Environment and Water	The Australian Taxation Office administers the Carbon Sink Forest Tax measure, which makes a tax deduction available to carbon sequestration tree-planting projects. This contributes to reducing Australia's greenhouse gas emissions.
Australian Taxation Office 1.1	Australian Taxation Office	Department of Home Affairs Outcome 3	Department of Home Affairs	On behalf of the Australian Taxation Office, the Department of Home Affairs administers the Tourist Refund Scheme and collects border revenue for: Excise Equivalent Goods, Goods and Services Tax, Luxury Car Tax and Wine Equalisation Tax.
Australian Taxation Office 1.1	Australian Taxation Office	Services Australia Outcome 1	Services Australia	Outcome 1 contributes to the linked programs above by the provision of a range of information, services and payments on behalf of the entities listed within Australia and where applicable, overseas.
Australian Taxation Office 1.12	Australian Taxation Office	Services Australia Outcome 1	Services Australia	Outcome 1 contributes to the linked programs above by the provision of a range of information, services and payments on behalf of the entities listed within Australia and where applicable, overseas.
Australian Taxation Office 1.3	Australian Taxation Office	Australian Bureau of Statistics Outcome 1	Australian Bureau of Statistics	Australian Business Register provides essential infrastructure to the operation of ABS business surveys.
Australian Taxation Office 1.3	Australian Taxation Office	Australian Securities and Investments Commission Outcome 1	Australian Securities and Investments Commission (ASIC)	The Australian Taxation Office (ATO) exchanges information with ASIC in relation to self-managed superannuation funds auditor registrations, and financial crime intelligence. ATO contributes funding for the latter as well as for the Modernising Business Registers program.
Australian Taxation Office 1.9	Australian Taxation Office	Department of Climate Change, Energy, the Environment and Water Outcome 2	Department of Climate Change, Energy, the Environment and Water	The Australian Taxation Office administers the Product Stewardship for Oil program on behalf of the department by providing incentives to increase used oil recycling and encourage environmentally sustainable management and re-refining of used oil and its re-use.

Contributing programs

Appropriations

Appropriation	Appropriation subtype	2023-24	2022-23
Appropriation	Appropriation subtype	Budget Estimate	Estimated Actual
	Special Accounts	0.00	0.00
Administered	Non-operating	0.00	0.00
Administered	Operating	6,266,000.00	9,750,000.00
Administered	Special Appropriation	15,722,877,000.00	14,156,662,000.00
Administered	Special Purpose Payments	0.00	0.00
Administered	Assets and Liabilities	0.00	0.00
Administered	Subtotal	15,729,143,000.00	14,166,412,000.00
Departmental	External Revenue	160,939,000.00	141,078,000.00
Departmental	Non-operating	0.00	0.00
Departmental	Operating	4,180,223,000.00	4,091,046,000.00
Departmental	Special Appropriation	0.00	0.00
Departmental	Equity Injections	26,174,000.00	23,522,000.00
Departmental	Subtotal	4,367,336,000.00	4,255,646,000.00
	Total	20,096,479,000.00	18,422,058,000.00