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ATOAustralian Taxation OfficeCommissioner of Taxationtax administrationATO Executive Committee

ATO Organisational Structure and Governance

ATO Organisational Structure and Governance

The Australian Taxation Office (ATO) operates under a structured governance framework designed to ensure the efficient administration of the national tax system. At the helm of this organization is the Commissioner of Taxation, who holds primary responsibility for the general administration of both the tax system and the ATO itself.

To maintain stability and continuity, the Commissioner and three Second Commissioners are appointed for seven-year terms, with the possibility of re-appointment following the completion of each term.

Key Facts

  • The Commissioner of Taxation oversees the general administration of the ATO and the tax system.
  • The ATO Executive Committee determines the organization's overall strategic direction.
  • The organization is divided into five primary operational groups.
  • Key leadership appointments, including the Commissioner and Second Commissioners, serve seven-year terms.
  • Certain independent agencies, such as the Tax Practitioners Board, are managed as Business and Service Lines (BSLs).

Strategic Leadership and the Executive Committee

The strategic trajectory of the ATO is managed by the ATO Executive Committee. This body consists of the Commissioner, three Second Commissioners, the Chief Operating Officer, the Chief Security Officer, and the Chief Finance Officer.

The current leadership team includes:

  • Rob Heferen: Commissioner of Taxation; Registrar of the Australian Business Register, Australian Business Registry Services, and Register of Foreign Ownership of Australian Assets.
  • Jeremy Hirschhorn: Second Commissioner.
  • Kirsten Fish: Second Commissioner.
  • David Allen: Second Commissioner.
  • Mark Sawade: Chief Information Officer and Chief Security Officer.
  • Brad Chapman: Acting Chief Operating Officer.
  • Janine Bristow: Chief Finance Officer.

Operational Framework

The ATO manages its daily operations through five specialized groups, each led by a member of the executive team. These groups translate strategic goals into actionable results.

The Five Operational Groups

  • Compliance & Engagement Group: Led by Second Commissioner Jeremy Hirschhorn.
  • Law Design and Practice: Led by Second Commissioner Kirsten Fish.
  • Enterprise Solutions and Technology: Led by Mark Sawade (CIO and CSO).
  • Enterprise Strategy and Corporate Operations: Led by Brad Chapman (Acting COO).
  • Frontline Operations Group: Led by Second Commissioner David Allen.

Each of these groups is further subdivided into Business and Service Lines (BSLs), which are the specific units responsible for delivering the priorities of their respective groups.

Statutory and Specialized Roles

Within these BSLs, certain leaders are appointed to critical statutory offices. These roles may be held in addition to, or instead of, a Deputy Commissioner role. Key positions include the Chief Data Officer, Chief Technology Officer, Chief Digital Officer, Chief Information Security Officer, Chief Tax Counsel, and Deputy Chief Tax Counsels.

Independent Functions and External Governance

Not all functions within the ATO fall under the five operational groups. Some BSLs operate independently to ensure objectivity and specialized oversight.

Independent Internal Functions

  • Internal Audit: Led by the Chief Internal Auditor.
  • Fraud Prevention and Internal Investigations: Led by an Assistant Commissioner.

Independent Agencies

The ATO also manages specific independent agencies as BSLs, including the Tax Practitioners Board and the Australian Charities and Not-for-profits Commission.

External Scrutiny

To ensure transparency and accountability, the ATO facilitates external scrutiny through the Tax Ombudsman. The ATO employs specific staff based at the Tax Ombudsman's office who maintain access to ATO systems to assist with Ombudsman priorities.

Summary of ATO Leadership and Structure

ATO Executive and Operational Overview
Group/Role Lead Executive Primary Focus
Commissioner of Taxation Rob Heferen General Administration & Registries
Compliance & Engagement Jeremy Hirschhorn Tax Compliance
Law Design and Practice Kirsten Fish Legal Frameworks
Frontline Operations David Allen Direct Service Delivery
Enterprise Solutions & Tech Mark Sawade IT and Security
Enterprise Strategy & Corp Ops Brad Chapman (Acting) Corporate Strategy

Frequently Asked Questions

Who is responsible for the overall administration of the ATO?

The Commissioner of Taxation is responsible for the general administration of the Australian Taxation Office and the broader tax system.

How long are the terms for the Commissioner and Second Commissioners?

The Commissioner and the three Second Commissioners are each appointed for a term of seven years and are eligible for re-appointment.

What is the role of the ATO Executive Committee?

The ATO Executive Committee is responsible for setting the overall strategic direction of the organization.

What are Business and Service Lines (BSLs)?

BSLs are subdivisions of the five operational groups that are specifically responsible for delivering the group's priorities.

Which independent agencies are managed as BSLs?

The Tax Practitioners Board and the Australian Charities and Not-for-profits Commission are managed as BSLs.

How does the ATO handle external scrutiny?

The ATO provides staff to the Tax Ombudsman, granting them access to ATO systems to facilitate external oversight based on the Ombudsman's priorities.

References

  1. "Australian Taxation Office Annual Report 2024–25: Workforce management". www.transparency.gov.au. Archived from the original on 18 January 2026. Retrieved 18 January 2026.
  2. "Australian Taxation Office Annual Report 2024–25: Financial performance". www.transparency.gov.au. Archived from the original on 18 January 2026. Retrieved 18 January 2026.
  3. "Who are we?". Commonwealth of Australia. 26 May 2008. Archived from the original on 29 June 2009. Retrieved 30 May 2011.
  4. Edmonds, Leigh (2010). "The 1910s: Laying the Foundations". A brief history of the Australian Taxation Office (PDF). Australian Taxation Office. pp. 5–22. Archived from the original (PDF) on 8 June 2011. Retrieved 20 April 2013.
  5. "In Brief | Artificial Intelligence in the Public Sector | IPAA (ACT Division)". www.act.ipaa.org.au. Archived from the original on 1 January 2019. Retrieved 13 January 2019.