Checked 7 November 2026. Pay, dates and stages here are from the ATO's own pages as archived between January and May 2026 (each source gives its capture date). They describe the 2027 program; the ATO's page, updated in April 2026, says applications "will reopen in March next year for our 2028 program" (that is, March 2027); the ATO pages we read give no exact day. For the Data and HR streams, the archived APSJobs list gives 1 March 2027 as the opening date of each AGGP stream. When the ATO publishes its dates, follow its current pages.
The ATO offers a graduate program with six streams and, in its own words, "hundreds of graduate positions available each year". Four streams use the ATO's own application; Data and Human resources use the application and selection process of the matching stream of the Australian Government Graduate Program (AGGP). For the 2027 program, applications opened on 2 March 2026 and closed on 9 April 2026 for the four ATO-form streams (the ATO's apply page gave 13 April 2026 as the close for Data and HR through the AGGP), and the program starts on 2 February 2027. That round has closed: the ATO's page, updated in April 2026, says applications "will reopen in March next year for our 2028 program", which means March 2027. Graduates start on A$75,431 plus 15.4% super and are promoted to APS4 (A$84,028 plus 15.4% super) after completing the program.
Below: the six streams and the two (Data and Human resources) that you apply for through the AGGP instead of the ATO, pay, who can apply, the 2027 timeline, the five stages, and what the ATO's merit pool is. Official figures come from the archived ATO and APSJobs pages listed under Sources; our own calculations are labelled. Independent practice – not affiliated with the APSC or any department.
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ATO: ATO Graduate Program; How to apply for the ATO Graduate Program.
The ATO Graduate Program at a glance
| Item | Detail |
|---|---|
| Who runs it | The Australian Taxation Office, with its own application for four streams; the Data and HR streams go through the AGGP (see below) |
| Streams | Data, Design, Human resources, Information technology, Marketing and communication, Taxation and law |
| Places | "hundreds of graduate positions available each year" (the ATO pages we read give no exact number) |
| Pay | Start on A$75,431 plus 15.4% super; after the program, promotion to APS4 at A$84,028 plus 15.4% super; an APS4 officer can earn up to A$91,199 plus 15.4% super |
| Structure | 2 rotations across different business areas, plus a short one-off placement in frontline operations (contact centre, myGov or online chat) |
| 2027 round | Opened 2 March 2026, closed 9 April 2026 (Data and HR through the AGGP: the apply page gave 13 April 2026 as the close); program starts 2 February 2027 |
| Next round | The ATO says applications reopen "in March next year" (page updated April 2026), so March 2027, with no exact day on the ATO pages we read. For Data and HR, APSJobs lists AGGP streams as opening 1 March 2027 |
| Stages | Five: application; assessment activities (online skills assessment, and an online assessment centre including an interview); preliminary decision (referee check, then the merit pool); final checks; offer |
Comparing the ATO with other departments? See our map of APS graduate programs, which covers the AGGP and the programs other agencies run themselves.
The six ATO graduate streams
The ATO places graduates in six streams. Four (Design, IT, Marketing and communication, Taxation and law) take applications through the ATO's own form. For Data and Human resources, the ATO takes part in the matching AGGP stream: its apply page says to apply through the AGGP portal and "Don't apply via the ATO", then select the ATO and any other agencies you prefer.
| Stream | Degrees the ATO names (examples) | Apply through | Where (ATO locations list) |
|---|---|---|---|
| Taxation and law | Law, accounting, finance, commerce, economics, business and more | The ATO | 14 locations: Adelaide, Albury, Brisbane (City, Upper Mount Gravatt), Canberra, Dandenong, Geelong, Gosford, Hobart, Melbourne (Box Hill, City, Moonee Ponds), Newcastle, Perth, Sydney (City, Parramatta, Penrith), Townsville, Wollongong |
| Information technology | IT, computer science, cyber security, data science and more | The ATO | Adelaide, Brisbane (City), Canberra, Melbourne (City), Wollongong |
| Design | Human-centred and user experience design, visual communication, behavioural sciences, business and systems analysis, research and more | The ATO | Adelaide, Brisbane (City), Canberra |
| Marketing and communication | Marketing, communications, market research, public relations | The ATO | Melbourne (City) only |
| Data | Data science, statistics, technology, engineering, mathematics and more | The AGGP Data stream, then preference the ATO | Adelaide, Brisbane (City), Canberra, Hobart, Melbourne (Box Hill, City), Newcastle, Perth, Sydney (City, Parramatta) |
| Human resources | HR management, business administration, psychology, behavioural sciences, employee relations | The AGGP HR stream, then preference the ATO | Brisbane (City, Upper Mount Gravatt), Canberra, Melbourne (City) |
Location lists are where the ATO said it planned to place graduates in the round we read; you work in the city named in your letter of offer, and the ATO may offer a relocation allowance. The degrees column gives the examples in each stream's description; the streams page also has a longer "Which stream to apply for" table that matches about 60 degree topics to streams, and that table is the fuller list. A few that surprise applicants: psychology can suit HR, Data or Design; criminology, forensics, policing and procurement point to Taxation and law; and accounting, commerce, economics and finance can go to Taxation and law or Data.
The ATO lists work in the Taxation and law stream including tax avoidance and compliance, law (litigation, policy design, law interpretation, prosecutions), audit and data analysis, criminal investigations, client engagement, corporate finance and economics. The ATO adds a note for lawyers and accountants: the program does not include practical legal training or CA ANZ or CPA accreditation. You can explore these after the program through the Tuition Assistance Program (TAP) or study leave options; TAP assistance depends on eligibility.
For what the AGGP Data and HR streams themselves assess, see our APS graduate aptitude test guide.
ATO graduate salary and the APS4 step
The ATO prints three figures on its graduate page, all plus 15.4% employer super:
| Stage | Salary | Plus 15.4% super (our arithmetic) |
|---|---|---|
| During the program | A$75,431 | about A$11,616 |
| After completing the program: promoted to APS4 | A$84,028 | about A$12,940 |
| Top of the APS4 range | A$91,199 | about A$14,045 |
Salaries, increases and advancement are set in the ATO enterprise agreement 2024, which took effect on 28 March 2024. The conditions page lists 4 weeks of annual leave plus paid leave from Christmas to New Year, up to 18 days of paid personal leave a year, paid study leave, hybrid work and flexible hours. After the program you can also apply for other roles and promotions.
Worked question 1 (our own practice item, numerical)
- A graduate starts on A$75,431 and is promoted to APS4 at A$84,028 after the program. By about what percentage does the base salary rise? (a) 8.6% (b) 10.2% (c) 11.4% (d) 12.9%
- Answer: (c) 11.4%. The rise is 84,028 − 75,431 = 8,597. Divide by the starting salary: 8,597 ÷ 75,431 ≈ 0.114, or 11.4%.
- Trap: (b) 10.2% is 8,597 ÷ 84,028, dividing by the new salary instead of the old one. Percentage change always divides by the starting value.
An original ProSyllabus item using the ATO's published pay figures. It is not an ATO question; the ATO pages we read give no sample questions for its online skills assessment.
Who can apply
| Requirement | What the ATO says |
|---|---|
| Citizenship | You must be an Australian citizen. Under its final checks the ATO says: "We'll confirm you're an Australian citizen at the time you submit your application." |
| Degree window (2027 program) | University degree completed between 1 January 2022 and 31 December 2026, or in your final year and completing by 31 December 2026 |
| Proof of degree | Evidence you completed a bachelor degree or higher before you start, through My eQuals if your university participates |
| Overseas qualifications | A statement verifying them, which you can get from the Department of Education |
| Residency history | If you have lived outside Australia for more than 2 years and 6 months in the past 5 years, the ATO cannot complete its checks to the standard required, you will not be cleared for work, and your application may not proceed |
| Integrity checks | Pre-engagement integrity checks (PEIC) before you start; some roles need an extra security clearance |
Our advice: check your residency history against this rule before you spend time on an application. The ATO's integrity checks page also says that if you have lived overseas for 12 months or longer in total in the past 5 years, it will ask for a national police check from each overseas country you lived in and evidence of your overseas addresses. The PEIC also asks whether you are compliant with your tax, super and registry obligations and whether you have any conflicts of interest, such as being a registered tax or BAS agent.
If you have not finished your degree yet, the ATO points students to its University Partnership Employment Program. Some positions are filled under affirmative measures for Aboriginal and Torres Strait Islander applicants and for applicants with disability, each with its own application form.
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The 2027 timeline, month by month
The ATO's archived apply page gives this planned timeline for the 2027 program. Use it as background when preparing for 2028; it does not set the 2028 schedule.
| When | Step |
|---|---|
| 2 March 2026 | Applications open (all six streams) |
| 9 April 2026 | Applications close for the four streams you apply for through the ATO (for the AGGP Data and HR streams the apply page gave 13 April 2026) |
| March and April 2026 | Application screening |
| Late April 2026 | Online assessment |
| May and June 2026 | Assessment centre |
| July and August 2026 | Referee reports |
| Mid August 2026 | Merit pool notifications |
| September 2026 | Security checks begin; the ATO anticipated making offers from September 2026 |
| 2 February 2027 | Program commences |
The dates above were the ATO's plan, not a record of when each step happened. In that plan, about two to three weeks separated the close of applications (9 April) from the online assessment (late April), with the assessment centre scheduled for May and June. For the 2028 program the ATO says only that applications reopen "in March next year", which on a page updated in April 2026 means March 2027. For the Data and HR streams, the APSJobs list page (archived May 2026) gives 1 March 2027 as the opening date of every AGGP stream, including Data and HR.
The five stages of ATO graduate recruitment
The ATO says you need to "perform well in each assessment to progress to the next stage", and that you will be told the outcome of each stage even if you are not successful.
| Stage | What happens |
|---|---|
| 1. Application | Online form with your qualifications and your current academic transcript attached (maximum 3 MB); a statement verifying overseas qualifications if you have them |
| 2. Assessment activities | An online skills assessment, then an online assessment centre that includes an interview |
| 3. Preliminary decision | After a referee check, suitable graduates are added to a merit pool |
| 4. Final checks | You confirm your availability; the ATO says "We'll confirm you're an Australian citizen at the time you submit your application"; if you are still studying, it confirms you are on track to complete your degree by the date set for your program (31 December 2026 for the 2027 program); you pass the integrity checks; some roles need extra security clearances |
| 5. Offers | A formal offer with your start date; the ATO said it anticipated making offers from September 2026 |
Two tips from the ATO's apply page: read the candidate information kit in detail, and save your application regularly, because the page times out after 30 minutes of inactivity.
What is in the online skills assessment?
The ATO pages we read name an online skills assessment and an online assessment centre that includes an interview, but say nothing more about their content and give no sample questions. Our preparation advice: build examples against the qualities the ATO lists for its ideal candidate, which are innovative and dynamic, problem solvers, curious and courageous, resilient, digitally savvy, good communicators, and committed to treating taxpayers "with integrity and empathy". The ATO pages we read do not include interview questions. Because the ATO is an APS agency, our APS Values guide is useful background for the interview.
Worked question 2 (our own practice item, judgement)
- For this practice scenario, assume your workplace rules allow you to access and disclose a taxpayer's record only for authorised work, and expect you to refuse other requests clearly and to ask your manager when you are unsure. In your frontline placement, a friend messages to ask whether their former business partner has lodged a tax return this year, and asks you to look it up. You have no work reason to open that record. What do you do? (a) Look it up but share only "yes" or "no" (b) Decline, explain you can only access records for your work, and raise it with your manager if you are unsure what to do next (c) Tell your friend to call the contact centre and ask for you by name (d) Ignore the message
- Best answer: (b). It is the only option that meets every rule set in the scenario: it refuses clearly, opens nothing, and brings in your manager if needed. A yes or no is still a disclosure, so (a) fails; (c) invites the same breach later; (d) gives no clear refusal and misses the chance to ask your manager. Whatever you reply, say nothing about the partner's tax affairs.
- What we designed it to test: integrity under social pressure. It links to one of the qualities the ATO names, treating taxpayers "with integrity and empathy".
An original ProSyllabus item. It is not an ATO question. The ATO pages we read give no sample questions or details of the question types used.
The ATO merit pool, explained
The merit pool is worth understanding before you read anything into a recruitment update. Here is what the ATO's apply page says, line by line:
| The ATO says | What it means for you |
|---|---|
| After a referee check, we'll add suitable graduates to a merit pool | You reach the pool only after the assessment centre and your referee reports (July and August in the 2027 round) |
| The merit pool is not ranked | The pool has no ranking. The ATO pages we read do not explain how candidates in the pool are matched to positions |
| We'll use the merit pool to fill positions in the program | Being in the pool is not an offer. Offers come at Stage 5, after final checks; in the 2027 round the ATO anticipated them from September 2026 |
| Merit pool notifications – mid August 2026 | In the 2027 plan, notifications were scheduled for mid August 2026 and offers were anticipated from September 2026 |
| If you're unsuccessful, you can get feedback about your assessment centre performance after the selection process has finished | Our advice: if you are unsuccessful, request this feedback after the selection process has finished |
The ATO pages we read do not say how long the merit pool stays open, how many people are in it, or whether everyone in it receives an offer.
A plan for the 2028 round
Our preparation checklist for the 2028 ATO Graduate Program
Based on the archived 2027 process; the ATO says applications reopen "in March next year" (March 2027). Recheck every step against the new candidate information kit when it is published. Tick items off as you go.
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APS & DFAT Graduate Practice: free sample
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4 questions to answer
Start nowThis one is free · no sign-in needed
Your result shows how long each question took you.
Common mistakes
| Mistake | Why it matters | Fix |
|---|---|---|
| Applying for Data or HR on the ATO form | In the 2027 round the ATO recruited these streams through the AGGP and said "Don't apply via the ATO" | Apply in the AGGP stream and select the ATO as a preference, unless the 2028 instructions say otherwise |
| Looking for every ATO stream on APSJobs | In the 2027 round four ATO streams used the ATO's own application | Use the ATO's own form for Design, IT, Marketing and communication, Taxation and law |
| Missing the residency rule | With more than 2 years and 6 months overseas in the past 5 years, the ATO says it cannot complete the checks, you will not be cleared for work and your application may not proceed | Count your time overseas before you apply |
| Reading the merit pool notification as an offer | The pool is used to fill positions; offers come after final checks | Keep other applications going until you have a formal offer |
| Expecting CA, CPA or practical legal training | The ATO says the program does not include them | Plan them for after the program; the ATO points to TAP (subject to eligibility) or study leave options |
Frequently asked questions
When does the ATO Graduate Program 2028 open?
The ATO's page, updated in April 2026, says applications "will reopen in March next year for our 2028 program", so March 2027; the ATO pages we read give no exact day. For Data and HR, the archived APSJobs list gives 1 March 2027 as the opening date of each AGGP stream. For the 2027 program, applications opened on 2 March 2026 and closed on 9 April 2026 for the four ATO-form streams; the apply page gave 13 April 2026 as the close for Data and HR through the AGGP.
How much does an ATO graduate earn?
A$75,431 plus 15.4% super during the program. After completing it you are promoted to APS4 at A$84,028 plus 15.4% super, and an APS4 officer can earn up to A$91,199 plus 15.4% super.
What streams does the ATO Graduate Program have?
Six: Data, Design, Human resources, Information technology, Marketing and communication, and Taxation and law. You apply for Data and Human resources through the AGGP and select the ATO as a preference; the other four go through the ATO's own application.
What is the ATO merit pool?
After the assessment centre and a referee check, the ATO adds suitable graduates to a merit pool, which it says is not ranked and uses to fill positions in the program. Being in the pool is not an offer: offers come after final checks. In the 2027 round, merit pool notifications were scheduled for mid August 2026 and offers were expected from September 2026.
What are the stages of ATO graduate recruitment?
Five: the application with your transcript; assessment activities (an online skills assessment and an online assessment centre including an interview); a preliminary decision (referee check, then the merit pool); final checks (availability, citizenship, degree, integrity checks); and the formal offer.
Can I apply if I have lived overseas?
The ATO says that if you have lived outside Australia for more than 2 years and 6 months in the past 5 years, it cannot complete its checks to the standard required, you will not be cleared for work and your application may not proceed. If you have lived overseas for 12 months or more in total in that time, the ATO will ask for a national police check from each overseas country you lived in and evidence of your overseas addresses.
When does the 2027 ATO Graduate Program start?
On 2 February 2027, according to the ATO's published timeline. During the program you complete 2 rotations across different business areas and a short frontline placement.
More in this series
- APS graduate programs 2027: the AGGP, agency programs, dates and stages
- APS graduate program aptitude tests: every stream's assessments
- DFAT Graduate Program 2028: timeline, acceptance rate, salary and eligibility
- DFAT Graduate Program online assessment: what to expect, plus practice
- DFAT Graduate Program video interview: what the stage involves
- APS Values explained with examples
Sources
- official — ATO: ATO Graduate Program (six streams, salary A$75,431 then A$84,028 at APS4, rotations, who can apply, "Applications for the 2027 ATO Graduate Program are now closed and will reopen in March next year for our 2028 program"), last updated 10 April 2026, read from the Internet Archive copy of 2026-04-28
- official — ATO: ATO Graduate Program while the 2027 round was open ("now open and close 9 April 2026"), last updated 2 March 2026, read from the Internet Archive copy of 2026-03-10
- official — ATO: How to apply for the ATO Graduate Program (2027 timeline, data and HR streams through the AGGP, stages 1 to 5, the merit pool), last updated 23 December 2025, read from the Internet Archive copy of 2026-01-18
- official — ATO: Graduate streams and locations (what each stream does, where it places graduates, the "Which stream to apply for" degree table), last updated 10 April 2026, read from the Internet Archive copy of 2026-04-12
- official — ATO: Integrity checks (pre-engagement integrity checks, overseas police checks, documents), last updated 25 March 2026, read from the Internet Archive copy of 2026-04-16
- official — ATO: Salary, leave and conditions (salaries set in the ATO enterprise agreement 2024, 15.4% super, leave), read from the Internet Archive copy of 2026-05-12
- official — APSJobs Career Pathways: Graduate Programs (AGGP streams, "Applications will open: 1 March 2027"), read from the Internet Archive copy of 2026-05-14
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.
