Australian Taxation Office
ATO
1973 – present
Previously Federal Taxation Office (1914–1973).
The Commonwealth's principal revenue collection agency, headed by the Commissioner of Taxation, which administers income tax, the goods and services tax, excise and other taxes and key parts of the superannuation system.
Names over time
- Federal Land Tax Office1910–1914
- Federal Taxation Office1914–1973
- Australian Taxation Office1973–present
How it came into existence
The Federal (Commonwealth) Taxation Office adopted the name Australian Taxation Office in 1973, an administrative change that did not alter the statutory position of the Commissioner of Taxation under the Taxation Administration Act 1953.
Legislation: Taxation Administration Act 1953
Changes during its life
- 1 July 2000Began administering the goods and services tax and the pay-as-you-go system introduced by the A New Tax System reforms.
- Excise on domestically produced goods
Customs kept excise-equivalent duties on imported goods.
- Regulation of self-managed superannuation funds
- Property valuation services
Descent from the taxation office's valuation branch is not confirmed.
- Child support registration, assessment and collection
- Determination of charitable status
Main functions
- Assessment and collection of income tax
- Administration of the goods and services tax on behalf of the states
- Excise administration
- Superannuation guarantee and regulation of self-managed superannuation funds
- Australian Business Register and ABN system
- Administration of tax-related payments and offsets
Where it sits
In the portfolio of Department of the Treasury.
- Type of body
- Non-corporate Commonwealth entity
- Portfolio
- Treasury
- Accountable authority
- Commissioner of Taxation – Public Governance, Performance and Accountability Rule 2014 schedule 1 item 7(c)
- ABN
- 51 824 753 556
Lineage
Loading lineage…
Sources
Primary sources
- List of Commonwealth entities and companies under the PGPA Act, 1 July 2026 (Department of Finance)
- Australian Government Organisations Register (Department of Finance, data.gov.au) (listed from 11 December 2014 to the latest release (30 June 2026))
Government records and websites
Other sources
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.