Since 2021, the Australia-Pacific Partnerships Platform has supported the placement of the Deputy Secretary of Revenue and Tax Revenue Advisor in the Nauru Revenue Office (NRO). This small but critical government agency is responsible for administering the Revenue Acts, collecting taxes and promoting voluntary compliance.
With Australia’s continued technical support in 2024, the NRO has embarked on a capacity and capability programme focused on strengthening staff skills and knowledge and improving operational efficiency. Deputy Secretary of Revenue Colin Hutchins and Tax Reform Adviser Mark Keeley conducted a training needs analysis and developed a rolling six-month training schedule covering a wide range of topics. Recent sessions delivered in July 2025 have included basic accounting, taxation concepts, statutory Interpretation, administering penalties, and indirect methods for calculating income.
“The trainers brought incredible depth of experience, and you could really feel their passion for sharing what they know,” said one staff member.
Each session is tailored to the Nauruan context, using local legislation, customs and practices, along with real-world examples and practical solutions to address unique challenges. Two key issues NRO officers face daily are poor record keeping among the small business community and language barriers when engaging with the Chinese community.
“I’ve learned to always do my research and check the law first before making a decision or offering advice,” shared another participant.
Training also extends beyond the ‘classroom’. Staff are mentored on case management, audit techniques and leadership, and are already applying their new skills in the field. Compliance staff have begun Nauru’s first-ever audits of cash-based business using indirect income methods. These audits have never been performed before in Nauru and already delivering strong results.
The sessions are highly interactive and often include homework, which has sparked friendly competition and create a real buzz of excitement amongst staff.
“This training is helping us deliver better service to our customers, the community and the Government,” one officer reflected.
Looking ahead, the team is preparing a session on the operation and taxation of Crypto Currencies. Once considered a niche topic, it is now highly relevant as Nauru recently became the first Pacific Island nation to pass Crypto Currency Regulations and establish the Command Ridge Virtual Asset Authority (CRVAA), a move designed to attract foreign investment from virtual asset service providers.
These efforts have focused on developing individual skills and strengthening the overall capability of the NRO as an organisation. Beyond this, the NRO is reviewing its processes and system to identify efficiencies, streamline and automate workflows, and launch new initiatives such as using data analytics to enhance compliance and risk management. These will be featured in a future article.
