Australian Taxation Office
From Wikipedia, the free encyclopedia
The Australian Taxation Office (ATO) is the Australian government agency that collects taxes and enforces taxation legislation (except customs and external revenues, which are handled by the Australian Customs Service). The ATO also has some responsibility for Australia's longer term financial planning, shared with the Department of Treasury and the Reserve Bank of Australia.
It is primarily responsible for enforcing the following areas of legislation:
- Income tax
- Pay As You Go (PAYG) withholding
- Australian Business Numbers and Australian Business Register
- Goods and Services Tax
- Fringe Benefits Tax
- Higher Education Loan Programme (formerly the Higher Education Contributions Scheme)
- Excise duty
- Environmental grants for the commercial use of alternative fuels.
- Superannuation (including the superannuation guarantee, small superannuation accounts, ‘lost’ members, and self-managed superannuation funds)
The ATO is headed by the Commissioner of Taxation, who since January 2006 has been Michael D'Ascenzo. Previously, the Commissioner was Michael Carmody, and D'Ascenzo was the Second Commissioner (Law). The other commissioners are Jennie Granger, Second Commissioner (Compliance), Greg Farr, Second Commissioner (I.T.), and Kevin Fitzpatrick, A/g Second Commissioner (Law).
Each of the business areas within the ATO (known as Business Lines) are headed by a SES band 2 officer, variously described as a Deputy Commissioner (for core business lines), First Assistant Commissioner (usually for service lines, such as HR or finance functions), or Deputy Chief Tax Counsel (for OCTC).
Under the Deputy Commissioners are a number of Assistant Commissioners, and thereunder, the variously described office staff.
There are approximately 22,000 staff employed in the ATO, performing various tasks from operations, audits, enforcement and administration / management.
[edit] See also
- Negative gearing, on Australian tax treatment of such investments
