ATO → taxes → PERSON
Administers tax obligations where applicable; liabilities depend on law and circumstances.
Who we areregulators
Australian Taxation Office
Collects tax and administers parts of the superannuation system.
Role, powers and limits
- Role
- Collects tax and administers parts of the superannuation system.
- Authority source
- Tax administration legislation; see ATO guidance.
- Powers
- Administers tax obligations under legislation.
- Limits
- Does not set tax policy or interest rates.
- Oversight
- Treasury portfolio and statutory accountability.
- Review / appeal
- Specified tax decisions can be challenged through objection or internal review and, where authorised, the Administrative Review Tribunal.
- Money flows
- Pays tax where liable; wage withholding can remit tax through an employer.
- Remits PAYG amounts withheld from relevant payments.
- GST-registered businesses account for applicable GST, with credits and exceptions.
Connected relationships
PERSON → pays → ATO
Pays tax where liable; wage withholding can remit tax through an employer.
Pay as you go withholding Who we areEMPLOYER → remits → ATO
Remits PAYG amounts withheld from relevant payments.
Pay as you go withholdingBUSINESS → remits → ATO
GST-registered businesses account for applicable GST, with credits and exceptions.
GST: overviewATO → administers → SUPER FUND
Has tax and super-system responsibilities, including the self-managed fund regime.
Who we are Running a self-managed super fundmyGov → links → ATO
Provides access to a linked service; records and responsibilities remain distinct.
Link services to your account myGov terms of useREVIEW TRIBUNAL → reviews → ATO
Specified taxation decisions are eligible for merits review; check the decision and any required internal review first.
Taxation decisionsPrimary and official sources
Who we are Pay as you go withholding Running a self-managed super fund Taxation decisionsLast verified: