On 10 September 2012, Treasury and the ATO entered into a "Tax and Superannuation Protocol".
The Protocol provides a framework for the working arrangements between the Treasury and the ATO to enable the best possible functioning of the tax and superannuation systems that Treasury and the ATO share the stewardship of.
To support these purposes, the Protocol outlines the following arrangements that form part of the overall Treasury-ATO relationship:
- The integrated tax design process
- Quality assurance of new law
- Revenue costing
- The law and its administration
For more information and a copy of the Protocol, go here