Treasury and the ATO Tax and Superannuation Protocols


The Treasury and the Australian Taxation Office (ATO) are joint stewards of Australia’s tax system and some aspects of Australia's superannuation system. The Treasury and the ATO are committed to working collaboratively and continuously to provide the best possible advice to Government on issues affecting these systems, and the implementation of Government policy to meet the needs of the community who are the users of these systems.

The Treasury is a central policy agency and expected to anticipate and analyse policy issues with a whole of economy perspective, understand government and stakeholder circumstances and respond to changing events and directions. The ATO is the Government's principal revenue collection agency, and part of the Treasurer's portfolio. The ATO administers the tax and superannuation laws that are the subject of this Protocol.  The Treasury and the ATO Tax and Superannuation Protocol sets out the cooperation arrangements.

Review of the process for the development
of new law guidance products

In 2021‑22, Treasury and the ATO undertook a review of the process for the development of new law guidance products (namely Explanatory Memorandums and ATO public advice and guidance products) to support new tax laws. The review sought to clarify what was working well and what could be improved. The review also aimed to establish a common understanding of the purpose of the guidance products, how they are intended to be used and what is best practice in their preparation.

A report Review of process for supporting new tax laws with extrinsic materials and ATO guidance was published in 2022 including recommendations in relation to the processes for the development of legislation and new law guidance.

To view the Protocol and the New Law Guidance Review Report visit the Australian Taxation Office website.