ATO tenders and procurement
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ATO tenders and procurement
https://www.ato.gov.au/About-ATO/ATO-tenders-and-procurement/
Last modified: 21 Sep 2020
QC 33786
The Commonwealth Procurement Rules (CPRs) govern how we buy goods and
services and are designed to ensure the Australian Government and taxpayers get
value for money.
We use AusTender to:
advertise all open approaches to market
publish the ATO Annual Procurement Plan
publish contract notices and standing office notices, in line with Australian
Government reporting policies
access a number of panels .
Where we have been approved access to a panel that also matches the
requirements of a particular procurement, we can conduct a more streamlined
approach to sourcing the good or service required, and do not need to conduct an
open approach to the market.
Our Australian business number (ABN) is 51 824 753 556.
Find out about:
The tendering process
Complying with procurement policy and legislation
Guidelines for contractors and suppliers
Procurement related complaints
See also:
Supplier diversity
Records management for our contractors
Ethical business relationship statement
Public interest certificates
1 of 19The tendering process
https://www.ato.gov.au/About-ATO/ATO-tenders-and-procurement/The-
tendering-process/
Last modified: 21 Sep 2020
QC 59814
The following information will provide you with an overview of our tendering
process.
On this page:
Finding tender opportunities
Submitting a tender request
After submission
Notification of successful and unsuccessful applications
Publishing on AusTender
End of contract
See also:
Complying with procurement policy and legislation
Guidelines for contractors and suppliers
Finding tender opportunities
We advertise all open approaches to market (ATM) on AusTender .
After registering with AusTender you can:
set up alerts to be notified of business opportunities that match your business
profile
download tender documents
lodge tender responses
find details about successful tenderers and existing contracts.
The Department of Finance's Guide to Selling provides general information on how
to prepare tenders for the Australian Government and the Digital Transformation
Agency (DTA) lists additional information for Selling digital products and services to
government .
Public interest certificates
Under the Government Procurement (Judicial Review) Act 2018 (Cth), certain
types of procurements may be suspended while complaints are being investigated
or injunctions are being considered.
Relevant Commonwealth entities like us may issue a public interest certificate in
circumstances where they consider that it is not in the public interest for a particular
procurement process to be suspended.
2 of 19Where we have issued a public interest certificate, it will be published on our
website.
Submitting a tender request
The first step when applying for an open tender is to understand what we are
looking for by searching on AusTender and identify open tenders that may be of
interest to you.
You can review the details of each tender to get an idea of the specific
requirements of the goods or services we are looking to procure.
Each publication also contains Approach to Market (ATM) documents, which
provide additional information regarding the tender.
It is important you review the ATM documents to have an understanding of what we
are looking for and to help in preparing your response.
To apply for an open tender, you will need to prepare and submit a response in
accordance with the ATM documentation via AusTender before the closing date
and time.
Late applications
Tenders received after the specified closing date and time are deemed late and
cannot be accepted unless the delay is due to mishandling by us, or a technical
issue with AusTender.
Other information
Understanding the responsibilities each party has, in conjunction with the tender
requirements, can assist you in targeting your tender response.
You can gain a general understanding of each party’s procurement responsibilities
by referring to our Guidelines for contractors and suppliers page.
The Department of Finance's Guide to Selling provides additional information on
how to prepare tenders for the Australian Government and the Digital
Transformation Agency (DTA) lists additional information for Selling digital products
and services to government .
After submission
After the tender close date and time have ended on AusTender , we will collate and
assess all on time submissions against the ATM specifications, any mandatory
conditions for participation and determine which offers provide value for money.
A contract that achieves value for money is not simply the application with the
lowest initial price. We take a whole-of-contract approach to assessing each
submission, where we will consider all relevant financial and non-financial costs and
benefits associated with a procurement.
3 of 19Both successful and unsuccessful applicants are able to request feedback
regarding their response after we have finished reviewing tender submissions.
Notification of successful and unsuccessful applications
If you are successful or unsuccessful in a tender, we will notify you in writing.
Prior to sending a final contract to a supplier for a successful tender, we will
generally contract you to discuss and clarify terms and conditions of a procurement.
Once all terms and conditions are agreed upon, a final contract is issued.
Publishing on AusTender
For those awarded a contract with the ATO for above $10,000 (including GST) we
will publish high level supplier details on the AusTender's Contract Notice List within
42 days from the time the contract is entered into.
Details of contracts awarded below the reporting threshold value of $10,000
(including GST) are exempt from reporting requirements and are not published on
AusTender.
End of contract
After a procurement has ended with the ATO, you may still have responsibilities
surrounding what you can and cannot disclose to other organisations. You may also
be required to dispose or return information through specific channels.
To ensure you are complying with your obligations even after your contract has
ended, refer to the conditions in your contract in the first instance. If you have
specific questions regarding your contract, contact your contract manager.
For general information regarding record keeping see Records management for our
contractors.
Supplier diversity
https://www.ato.gov.au/About-ATO/ATO-tenders-and-procurement/The-
tendering-process/Supplier-diversity/
Last modified: 21 Sep 2020
QC 59815
We take a proactive approach to supplier diversity to promote equal opportunity in
the supply marketplace by encouraging the purchase of goods and services from
businesses owned by, or that assist, underrepresented groups.
4 of 19These groups include registered:
Indigenous businesses
Australian Disability Enterprises
When considering a quote, tender or potential supplier, the ATO considers if the
purchase represents value for money.
Indigenous businesses
The ATO adheres to the Indigenous Procurement Policy (IPP) , in conjunction with
exemption 16 of the Commonwealth Procurement Rules (CPRs) , to provide a
streamlined framework when engaging Indigenous businesses.
To identify Indigenous businesses that can provide the goods or services required,
we search the Supply Nation website.
Only businesses registered with Supply Nation will show within the search results
on their website.
Go to the Supply Nation website to see if you are eligible to register.
Under the IPP , a non-Indigenous supplier may have minimum participation or
engagement requirements depending on the value or industry sector the contract
relates to.
Australian Disability Enterprises
Australian Disability Enterprises (ADEs) are generally not-for-profit organisations
who provide supported employment opportunities to people with disability to help
them gain training and experience.
ADEs support people with moderate to severe disabilities to engage in a wide
variety of work tasks, offer similar working conditions as other employers and an
opportunity for people with a disability to contribute to their local community.
The Department of Social Services (DSS) has contracted the National Disability
Services (NDS) to provide the BuyAbility website, which provides a directory of
ADEs and the goods or services that they offer.
The ATO considers exception 15 (in Appendix A of the CPRs) when reviewing
procurement requirements and can identify ADEs to provide goods or services by
searching the BuyAbility website.
See also:
ATO's Reconciliation Action Plan
Department of Finance – Commonwealth Procurement Rules (CPRs)
National Indigenous Australians Agency - Indigenous Procurement Policy (IPP)
Australian Disability Enterprises (ADEs) - Disability and Carers
5 of 19Complying with procurement policy and
legislation
https://www.ato.gov.au/About-ATO/ATO-tenders-and-procurement/Complying-
with-procurement-policy-and-legislation/
Last modified: 02 Aug 2021
QC 59816
There are a number of procurement related policies and legislation that must be
complied with, including:
Commonwealth Procurement Rules
Digital services
Modern slavery
Statement of tax record
Senate order
Government Procurement (Judicial Review) Act 2018 (Cth)
Commonwealth Procurement Rules
The Commonwealth Procurement Rules (CPRs) outline the rules surrounding
procurement contracts for Australian Government agencies.
The CPRs provide guidelines that we and any potential or current supplier must
follow.
Understanding these responsibilities and relevant guidelines can also assist you in
writing a targeted tender response.
Supplier diversity
The CPRs contain rules to promote equal opportunity within underrepresented
groups.
These groups include registered Indigenous businesses and Australian Disability
Enterprises.
You can gain an understanding of your participation requirements and our
responsibilities regarding procurements by referring to our Supplier diversity page.
Digital services
While the CPRs set out rules we must comply with when procuring goods and
services, there are additional rules and guidelines that must be followed for
procurements with businesses within the Information and Communications
Technology (ICT) goods and services sector.
The Digital Transformation Agency (DTA) ICT procurement page provides further
information on the rules and guidelines, which aim to make it easier and less
6 of 19expensive for businesses to contract with the Australian Government, and deliver
better government services at a lower cost.
Modern slavery
The Commonwealth Modern Slavery Act 2018 establishes a national modern
slavery reporting requirement for certain large businesses and other entities in the
Australian market to report on risks of modern slavery in their operations and supply
chains.
See also:
Modern slavery reporting requirements
Statement of tax record
Businesses tendering for Commonwealth Government procurements that are
undertaken through open tenders and have an estimated total value of over
$4 million (including GST) must obtain a statement of tax record (STR) showing
satisfactory engagement with the tax system.
First tier subcontractors undertaking work individually valued at over
$4 million (including GST) for the prime contractor are also required to have a
satisfactory tax record.
Visit our Statement of tax record page for more information on STRs including how
to apply or what happens if your STR is unsatisfactory.
Senate order
The Senate order on departmental and agency contracts requires agencies to
publish details of procurement contracts valued at $100,000 or more (including
GST) that:
have been entered into in the previous 12 months
have not been fully performed.
From 1 July 2015, reports are generated by the Department of Finance and
published on AusTender .
The ATO report is available on AusTender from the ‘Senate Order’ menu.
The ATO assures that the listed contracts do not contain any inappropriate
confidential provisions.
The cost of compliance with the Senate order is estimated at $2,600 on the basis of
full direct costs – that is the cost of salaries for the time spent by staff on data
collection, quality assurance, management and administrative support relating to the
production of the Senate order.
Government Procurement (Judicial Review) Act 2018
7 of 19(Cth)
The Act establishes an independent complaint mechanism for government
procurement processes, and applies to contraventions or proposed contraventions
of relevant Commonwealth Procurement Rules for relevant procurements.
See also:
Procurement related complaints
Ethical business relationship statement
https://www.ato.gov.au/About-ATO/ATO-tenders-and-procurement/Complying-
with-procurement-policy-and-legislation/Ethical-business-relationship-
statement/
Last modified: 21 Sep 2020
QC 33499
Our ethical business relationship (EBR) statement is built on personal and
professional values, and public and private sector objectives and standards.
When working with us there are a number of things you can expect from us and
certain things we expect from you.
On this page:
What you can expect from us
What we expect from those providing goods and or services
Intellectual property rights
Legislative and policy framework
What you can expect from us
You can expect us to:
operate within the law
comply with our legal obligation to maintain the secrecy of information we have
as a tax administrator about a supplier's taxation affairs and not access or use
that information for our business dealings with that supplier
manage activities with integrity, professionalism, honesty and fairness
disclose and take reasonable steps to avoid any conflict of interest (real or
apparent)
ensure that any outside employment our staff are permitted to undertake will
not compromise their ATO duties and responsibilities
have open and accountable procurement processes
8 of 19treat all potential suppliers and contractors equitably
control access to information held on contractors and in particular information
that meets confidentiality requirements (including commercially sensitive or
taxpayer-related information)
resolve problems through timely, effective and equitable mechanisms and
processes
apply probity and conflict of interest requirements proportionate to the risks
not use our duties, status, power and authority in order to seek or gain a
benefit or advantage for ourselves and any other person
not seek to benefit from supplier practices that may be dishonest, unethical or
unsafe
actively discourage our staff from accepting gifts, hospitality or any other
benefits offered by virtue of their employment with the ATO or the APS
ensure that any purchases identified through market research, unsolicited
proposals or innovations follow Commonwealth procurement policies
purchase from our panel arrangements whenever possible and comply with the
mandatory provisions in Whole-of-Government and Coordinated Procurement
Contracting
meet our individual and collective responsibilities
provide a clear channel of communication to report unethical practices in our
business relationships
base our administration and management of contracts on the contract terms
and conditions.
What we expect from those providing goods and or
services
We expect you to:
comply with your obligations under Australian tax laws and meet any relevant
international taxation arrangements
comply with the law and tell your contract manager as soon as you are aware
of anything about your business and tax activities that may impact on the
reputation of us or delivery of services to us
provide accurate, reliable and timely advice and information
advise of actual and apparent conflicts of interest as soon as you become
aware of them
act ethically, fairly and honestly in all dealings with us
work with us according to Commonwealth procurement policies
deliver services in an environmentally sustainable manner
only use ATO equipment, resources and information for its official purpose
comply with all ATO security, privacy and system control requirements when
dealing with sensitive information and material to protect its confidentiality and
security
refrain from offering gifts or inducements to ATO employees
refrain from discussing ATO business and information in the media
assist us to prevent unethical practices in our business relationships
have as part of your business practices a way of receiving and resolving
problems
9 of 19be responsible for your personnel and sub-contractors and ensure they are
aware of this statement and act in an ethical manner to achieve the standards
and behaviour we expect of businesses we deal with.
We may also ask you to:
agree to relationship principles that set out how you will work with us and other
contractors on significant contracts
follow our procedures to inform us of innovative ideas and products.
See also:
Our supplier commitment, values and ethical business relationship statement
Intellectual property rights
All parties will respect the intellectual property (IP) rights of others.
All parties recognise the necessity of having the appropriate IP rights to enable the
work to be delivered and for us to fulfil our role.
The parties will be proactive and alert each other where necessary IP rights have
not been covered in tenders and contracts and then negotiate and formalise any
access, licence and use of intellectual property.
Legislative and policy framework
A number of legislative, policy and related documents form the Commonwealth
framework within which we conduct procurement and business activities.
These include:
Public Governance, Performance and Accountability Act 2013 ,
Commonwealth Procurement Rules (CPRs)
Privacy Act 1988
Australian Government Protective Security Policy Framework
Public Service Code of Conduct
Records management for our contractors
https://www.ato.gov.au/About-ATO/ATO-tenders-and-procurement/Complying-
with-procurement-policy-and-legislation/Records-management-for-our-
contractors/
Last modified: 21 Sep 2020
QC 59817
Records management is a crucial part of all government administration and
10 of 19accountability. It is the basis for establishing and maintaining documentary evidence
of government activities and decisions supporting good business practice.
It ensures records are managed in accordance with business, community and legal
requirements.
The need for records management is equally applicable whether government
business is conducted within government agencies or the activities are outsourced.
On this page:
Commonwealth records
Contractor’s responsibilities
Ownership of records
Legislative and policy framework
Commonwealth records
A record is defined by the Archives Act 1983 as a document or an object in any
form, including digital.
All records containing any information created, sent and received in the course of
carrying out ATO business are Commonwealth records and assets.
Contractor’s responsibilities
All contractors must:
Ensure that records are not inappropriately used, disclosed or held in the
custody of a party other than the ATO without formal approval.
Meet minimum information and records management standards for
Commonwealth records, including information security requirements.
Maintain records during the contracted period in a format that is accessible by
the ATO.
Comply with legislative requirements and policy framework.
Return Commonwealth records to the ATO at the end of the contracted period
within a reasonable timeframe.
Not destroy Commonwealth records without permission of the ATO.
Ownership of records
Where a contractor provides services on behalf of or to the ATO, ownership
(including intellectual property rights such as copyright) of existing or new records
created by the contractor generally vest in the ATO.
Where a contractor provides services to the Australian Government itself rather
than to its external clients, ownership of records may not vest in the ATO.
For example where the ATO contracts a contractor to write a report for the ATO, the
report will be a Commonwealth record and owned by the ATO. However, the
contractor's business records surrounding that contract are not considered to be a
11 of 19Commonwealth record, rather they remain the property of the contractor.
More specific requirements relating to the ATO records to be managed will be
covered in the provisions of the contract or contractor’s operating procedures as
approved by the ATO.
Legislative and policy framework
There are a number of legislative, policy and related documents that form the
framework within which we maintain our record management standards.
This framework ensures our accountability to Government and to the Australian
community. The principles based on this framework continue to apply to
Commonwealth records in the custody of contractors.
These include:
Archives Act 1983
Criminal Code Act 1995
Freedom of Information Act 1982
Privacy Act 1988
Public Governance, Performance and Accountability Act 2013
The Administrative Function Disposal Authority (AFDA)
Digital Continuity 2020 Policy
General Records Authority 40, Transfer of custody of records under Australian
Government outsourcing arrangements
Guidelines for contractors and suppliers
https://www.ato.gov.au/About-ATO/ATO-tenders-and-procurement/Guidelines-
for-contractors-and-suppliers/
Last modified: 29 Jan 2021
QC 33523
On this page:
Our supplier commitment, values, and ethical business relationship statement
Work health and safety requirements for contractors and suppliers
Information security guidelines for contractors
Records management
Invoicing
Supplier commitment, values, and ethical business
relationship statement
12 of 19Our commitment
We are committed to working with businesses in an efficient, effective, economical
and ethical manner to achieve better outcomes for all our goods and services
providers.
We expect suppliers to act in an ethical manner and support our values so we can
achieve mutual trust in our relationships. This is to ensure business dealings
withstand public scrutiny.
Businesses and government agencies working with an ethical business relationship
statement consistently achieve better results and reduce costs.
Benefits include:
improved business relationships
reduced disagreements
quicker and easier problem resolution
support for considering innovations from business
helping businesses advance their organisational objectives.
Our values
We value:
fairness and professionalism
the rule of law
challenges and opportunities applying equally to us when conducting business
with suppliers.
We are committed to the Australian Public Service (APS) Code of Conduct and APS
values set out in the Public Service Act 1999. These identify government and
community expectations about APS professionalism and integrity, and the values
and principles that guide public administration.
Ethical business relationship statement
The ethical business relationship (EBR) statement details codes of conduct and
mutual responsibilities in business dealings between the ATO and our suppliers.
See also:
Ethical business relationship statement
Work health and safety requirements for contractors and
suppliers
We are committed to the health, safety, and wellbeing of our workers.
We regularly assess and control risks that may affect the health and safety of
workers and third parties.
13 of 19When doing business with us, contractors and suppliers are expected to contribute
to a safe and healthy workplace by complying with certain principles and legislative
requirements.
See also:
Work health and safety requirements for contractors and suppliers to the ATO
Information security guidelines for contractors
The Australian Government expects us to maintain a security environment that
protects our functions and official resources.
The Protective Security Policy Framework (PSPF) sets out the policies, practices
and procedures all government departments and agencies must comply with.
See also:
ATO information security guidelines for contractors
Records management
Records management is a crucial part of all government administration and
accountability. It is the basis for maintaining documentary evidence of government
activities and decisions that support good business practice.
It ensures records are managed in accordance with business, community and legal
requirements.
The need for records management applies whether our business is conducted
within government agencies, or outsourced.
See also:
Records management for our contractors
Invoicing
From February 2021, we centralised and automated how we receive and process
invoices. This has enabled faster turnaround and payment times for eligible
invoices.
This section includes details about:
Invoice requirements
Purchase orders
Payment terms
E-invoicing
Invoice requirements
From 1 February 2021, all invoices must be sent to invoice@ato.gov.au. Invoices
14 of 19should no longer be sent directly to your ATO contact.
When you submit invoices to the ATO, they must:
include an invoice number
include a purchase order number
include the ATO contact name and email address (where there is no purchase
order)
be in PDF format (one invoice only per PDF attachment)
have only one purchase order per invoice.
Supporting documentation
Supporting documentation can be provided but:
it must be a separate document to the invoice, in Excel or Word format
a separator sheet must be used between the invoice and supporting
documentation. You can download the Separator sheet (PDF 32KB) .
Purchase orders
ATO suppliers under a contract/work order arrangement will automatically receive a
purchase order (PO) notification when engaged to provide goods and services. A
PO will also be issued when changes are made to an existing arrangement.
Payment terms
When and how you receive payment depends on the contract's cost, duration and
complexity.
For some procurements, payment may be made in instalments, or at different stages
of the contract. These are referred to as milestone payments. If this applies to you,
refer to your contract for dates. Also check if performance or other dependencies
are linked to payment terms.
Providing all required information on your invoice will ensure the ATO can meet its
obligations under the Australian Government's pay on-time policy .
E-invoicing
The ATO now uses e-invoicing. This means invoices are electronically exchanged
between the ATO and your finance software. To use this system, you will need to
ensure your finance software is enabled for e-invoicing.
See also:
Department of Finance's Supplier pay on-time or pay interest policy
E-invoicing
Getting started with e-invoicing
15 of 19Procurement related complaints
https://www.ato.gov.au/About-ATO/ATO-tenders-and-
procurement/Procurement-related-complaints/
Last modified: 21 Sep 2020
QC 58521
As a potential or current supplier to the ATO, you have the right to be treated fairly
throughout the procurement process and to have complaints investigated quickly
and without disadvantage.
Lodging a complaint
If you have concerns relating to a procurement process and wish to discuss them
informally, you can approach the relevant procurement contact officer in the first
instance.
If you are not satisfied with the response, you can make a complaint.
Complaints can be raised through:
The Australian Taxation Office, by completing and submitting the Procurement
complaints form (PDF, 1.0MB)
The Australian Government Procurement Coordinator
The Commonwealth Ombudsman
Complaints under the Government Procurement (Judicial
Review) Act 2018 (Cth)
For more information on your obligations as a supplier when raising a complaint
under the Government Procurement (Judicial Review) Act 2018 (Cth), see
Handling complaints under the Government Procurement (Judicial Review) Act
2018 Resource Management Guide on the Department of Finance's website.
Under the Act, complaints must be made in writing to the relevant entity immediately
after becoming aware of the alleged breach of the relevant Commonwealth
Procurement Rules (CPRs). The tender contact officer can inform you whether the
procurement process is subject to the Act.
The most efficient way to lodge your complaint is to use our Procurement
complaints form (PDF, 1.0MB)
See also:
Handling complaints under the Government Procurement (Judicial Review) Act
2018 Resource Management Guide
Commonwealth Procurement Rules
Once we receive your complaint
16 of 19Once we receive your written complaint we will:
acknowledge receipt of your complaint
advise whether a public interest certificate is in force (if applicable)
advise you of the expected timeframe for resolution
investigate the validity of the complaint
notify you of the outcome of our investigation
offer a solution if applicable
confirm with you whether you consider the complaint to be resolved.
If your procurement is covered by the Act, the procurement process will be
suspended, unless there is a public interest certificate in place. Public interest
certificates issued by us and will be published on our website.
See also:
Public Interest certificates
Applications to the court
If you are not satisfied that the complaint has been resolved, you can apply to the
Federal Circuit Court of Australia or the Federal Court of Australia for injunctions or
payment of compensation for breaches of the relevant CPRs relating to covered
procurements under the Act.
Applications to the court must be made within 10 days of becoming aware of the
breach. A longer period may be allowed by the court if it is satisfied that the failure
to make the application within this timeframe was attributable to the supplier’s
reasonable attempt to resolve the complaint.
We recommend you seek independent legal advice before taking this step.
Public interest certificates
https://www.ato.gov.au/About-ATO/ATO-tenders-and-
procurement/Procurement-related-complaints/Public-Interest-Certificates/
Last modified: 15 Oct 2021
QC 59552
Under the Government Procurement (Judicial Review) Act 2018 (Cth), certain
types of procurements may be suspended while complaints are being investigated
or injunctions are being considered.
Relevant Commonwealth entities, like the ATO, may issue a public interest
certificate in circumstances where they consider that it is not in the public interest
for a particular procurement process to be suspended.
17 of 19See Handling complaints under the Government Procurement (Judicial Review) Act
2018 on the Department of Finance website for further information on public interest
certificates.
Public interest certificates issued by the ATO
Public interest
Procurement Date issued
certificate
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18 of 19Our commitment to you
We are committed to providing you with accurate, consistent and clear information to help you understand
your rights and entitlements and meet your obligations.
If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as
a result, we will take that into account when determining what action, if any, we should take.
Some of the information on this website applies to a specific financial year. This is clearly marked. Make
sure you have the information for the right year before making decisions based on that information.
If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to
you, contact us or seek professional advice.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way
that suggests the ATO or the Commonwealth endorses you or any of your services or products).
19 of 19You can also read
