The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and associated matters. Responsibility for the operations of the ATO lies within the portfolio of the Federal Treasurer and the Department of the Treasury.

As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Higher Education Loan Program, delivering many Australian government payments and administering key components of Australia's superannuation system.

History

During the colonial period of the 1800s, a number of landholders had secured large tracts of arable land in Australia. After the states federated in 1901 to form the Commonwealth of Australia, the Commonwealth's main source of revenue was derived from indirect customs and the excise on duties on locally manufactured and imported goods. The Labor Andrew Fisher government was elected at the 1910 federal election and was concerned about large swathes of the country being under-utilised. The government introduced the first federal tax laws – the Bank Notes Tax Act 1910, the Land Tax Act 1910 and the Land Tax Assessment Act 1910 – to break up the large estates. The first tax return forms were issued on 10 January 1911 so that landholders could be assessed for their land tax liabilities.

Commissioner

Rob Heferen was appointed Commissioner of Taxation and Registrar of the Australian Business Register on 1 March 2024.

The Australian Taxation Office has been headed by thirteen Commissioners of Taxation:

  • George McKay – 1910–16
  • Robert Ewing – 1917–39
  • Lawrence Jackson – 1939–46
  • Patrick McGovern – 1946–61
  • John O'Sullivan – 1961–63
  • Daniel Canavan – 1963–64
  • Edward Cain – 1964–76
  • William (Bill) O'Reilly – 1976–84
  • Trevor Boucher – 1984–93
  • Michael Carmody – 1993–2005
  • Michael D'Ascenzo – 2005–12
  • Chris Jordan – 2013–24
  • Rob Heferen – 2024–present

The overall strategic direction of the organisation is set by the ATO Executive Committee, which is composed of the Commissioner, three Second Commissioners, Chief Operating Officer, Chief Security Officer, and Chief Finance Officer. These roles are currently held by:

  • Rob Heferen, Commissioner of Taxation and Registrar of the Australian Business Register
  • Jeremy Hirschhorn, Second Commissioner
  • Kirsten Fish, Second Commissioner
  • David Allen, Second Commissioner
  • Mark Sawade, Chief Information Officer and Chief Security Officer
  • Jacqui Curtis, Chief Operating Officer
  • Janine Bristow, Chief Finance Officer

The ATO's operations are managed through five groups which are led by members of the executive. These groups are:

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Legislation

The scope of the ATO falls under various acts of legislations, including:

  • Income Tax Assessment Act 1936
  • Taxation Administration Act 1953
  • Income Tax Assessment Act 1997

Controversies

Whistleblower<!---redirect Richard Boyle (whistleblower) targets this section--->

In 2017, Richard Boyle, an employee of the ATO based in Adelaide, South Australia, raised internal concerns about debt-collection practices in its Adelaide office. Boyle alleged that there was a culture within the ATO to increase the use of garnishee notices, a measure that allows the ATO to access funds in the bank accounts of taxpayers. After his concerns were dismissed, he aired the allegations on the ABC's Four Corners program in April 2018. The program revealed an email from a team leader that wrote "the last hour of power is upon us … that means you still have time to issue another five garnishees … right?".

Shortly before the Four Corners episode had aired, Boyle's house was raided by the Australian Federal Police who seized personal belongings, including his phone. He was charged with 66 offences, including using a listening device to monitor a private conversation, recording another person's tax file number and disclosing protected information. His case was the first test of the Public Interest Disclosure Act 2013.

Boyle received support from journalists and politicians, including Rex Patrick, Jacqui Lambie, and David Pocock. Pocock and Lambie tabled the Whistleblower Protection Authority bill in parliament, aimed at protecting whistleblowers with legitimate concerns. On 28 August 2025, he was sentenced by Judge Liesl Kudelka in the District Court of South Australia, after he pleaded guilty to four criminal charges. No conviction was recorded, and he was sentenced to only a fine and a 12-month good behaviour bond.

Following the Four Corners episode, a review was conducted by the Inspector-General of Taxation, Ali Noroozi.