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10/11/2025

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
External
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Finance's Leadership values    The Department of Finance acknowledges the Traditional Owners and Custodians throughout Australia and their continuing connection to land, water and community.