Australian Regulatory Agencies Ontology
Australian Taxation Office
https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianTaxationOffice
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- 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