The ACNC is an independent statutory office which takes many of its back office services from the Australian Taxation Office (ATO). The formal relationship of the ACNC with the ATO is outlined in various memoranda of understanding (MOUs) which set out the services to be provided by the ATO and the costs involved.
Head MOU between the ACNC and the ATO
This MOU sets out the process for entering into and monitoring subsidiary agreements between ATO and ACNC for services, exchanges of information or other activities.