From May 11–15, 2026, officials from the Ministry of Revenue’s Exchange of Information Unit and Policy Division undertook their first official study visit to the Australian Taxation Office (ATO) in Brisbane. This milestone engagement marked a significant transition from virtual collaboration into a face-to-face partnership, reinforcing Australia’s commitment to sharing expertise and Samoa’s dedication to strengthening capacity in international tax administration.

The visit provided the Ministry team with valuable exposure to practical insights and policy perspectives on international taxation, including tax treaties such as double taxation agreements, Exchange of Information (EOI) frameworks including Automatic Exchange of Information (AEOI), Exchange of Information on Request (EOIR), and Spontaneous EOI. Discussions also covered the role of the Mutual Agreement Procedure (MAP) in resolving cross-border tax issues. In addition, the ATO’s Objection and Litigation team shared their expertise on compliance and enforcement practices in Australia.

The Ministry delegation found the experience highly informative, gaining a deeper understanding of the similarities, differences, benefits and challenges faced by both administrations in implementing international tax standards. The team also shared Samoa’s journey in advancing EOI work, emphasizing the importance of learning from a developed administration like Australia and adapting practical insights to strengthen Samoa’s own approach within its national context.

This study visit represents an important step in strengthening institutional capacity and fostering a lasting partnership between the Ministry of Revenue and the ATO. It builds a foundation for future collaboration in areas such as policy development, data analysis, effective implementation of international tax obligations and beyond. These opportunities are vital for equipping staff with tools and strategies to enhance data-driven policy creation and compliance enforcement and revenue collection.

The CEO/Commissioner of the Ministry, Afioga Fuimaono Vaitolo Ofoia, expresses sincere gratitude to ATO Commissioner Mr. Rob Heferen and the Australian Taxation Office for their hospitality and commitment to capacity building within the Ministry.

The Ministry also extends heartfelt appreciation to the Tautai Program for funding the study visit. Your constant and unwavering support continues to serve as a bridge for meaningful international collaboration and capacity development for the Ministry.

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