The Australian Taxation Office (ATO) is the federal agency responsible for administering Australia's tax and superannuation systems. It collects income tax from individuals and companies, GST through the BAS, PAYG withholding, fringe benefits tax (FBT), and oversees the superannuation guarantee.
Key ATO systems for accounting firms
- Online Services for Agents (OSfA) — the primary portal for tax and BAS agents to lodge, view accounts, and manage client obligations.
- Practitioner Lodgment Service (PLS) — the electronic channel used by agents' software (including accounting platforms) to lodge returns and BAS at scale.
- Single Touch Payroll (STP) — real-time payroll reporting submitted directly from payroll software.
- Director Identification Number (Director ID) — unique lifetime ID for every company director, verified through ATO's myGovID system.
ATO guidance and rulings
The ATO publishes binding private rulings (for specific taxpayers), public rulings, and legislative instruments. Compliance with a public ruling protects the taxpayer from penalties even if the ATO later changes its view. Practice Statements and Decision Impact Statements set out the ATO's administrative approach to court decisions.
The ATO is also the regulator for self-managed super funds (SMSFs), managing annual returns, auditor registration, and compliance actions for the sector.