Australian Regulatory Agencies Ontology

Australian Taxation Office

https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianTaxationOffice

LawAtlas.ai has offered these files to the EDM Council for inclusion in FIBO, the Financial Industry Business Ontology. Until the Council merges them they are published here, under LawAtlas.ai's namespace, and use FIBO vocabulary. FIBO is a trademark of the EDM Council.

rdf:type
owl:NamedIndividual
rdf:type
fibo-be-ge-ge:GovernmentAgency
rdfs:isDefinedBy
https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/
rdfs:label
Australian Taxation Office
skos:definition
taxation authority of the Government of Australia
skos:editorialNote
Enabling law checked on 2026-10-28 against the text Advisor holds of the Taxation Administration Act 1953 (C1953A00001), compilation C2026C00468: section 4, "Commissioner and Second Commissioners of Taxation" (Akoma Ntoso eId sec_4).
skos:editorialNote
Enabling law checked on 2026-10-28 against the text Advisor holds of the Taxation Administration Act 1953 (C1953A00001), compilation C2026C00468: section 4A, "Statutory Agency etc. for purposes of Public Service Act" (Akoma Ntoso eId sec_4a).
skos:editorialNote
Headquarters address not stated; not yet verified against a primary source.
skos:editorialNote
No legal entity identifier was found on the GLEIF register (searched by legal name and full text, 28 Oct 2026).
skos:editorialNote
The Taxation Administration Act 1953 provides for the Commissioner of Taxation (section 4) and provides that the Commissioner and the APS employees assisting the Commissioner together constitute a Statutory Agency (section 4A); it does not itself use the name "Australian Taxation Office". Advisor's issuing_authority data names this body "Commissioner of Taxation".
fibo-fnd-rel-rel:hasLegalName
Australian Taxation Office
cmns-av:adaptedFrom
https://www.ato.gov.au
cmns-av:adaptedFrom
https://www.legislation.gov.au/Details/C2026C00468
cmns-av:explanatoryNote
Section 3A of the Taxation Administration Act 1953: "The Commissioner has the general administration of this Act." Section 4: "There shall be a Commissioner of Taxation and 3 Second Commissioners of Taxation, who shall be appointed by the Governor-General."
cmns-col:isPartOf
GovernmentOfAustralia
cmns-org:hasWebsite
https://www.ato.gov.au
cmns-rga:hasJurisdiction
AustralianJurisdiction

Machine-readable: Turtle · RDF/XML