The ATO.gov.au website has the following information:
From 1 July 2019, tenderers and their first tier subcontractors applying for Commonwealth Government contracts over $4 million (including GST) must obtain a statement of tax record (STR) showing satisfactory engagement with the tax system.
We recommend you:
refer to the tender request documentation to clarify the requirements refer to the Procurement Connected Policy (PCP) to understand how the new rules affect you apply for an STR early to allow time for processing before the tender closing date keep your tax obligations up to date, including registration, lodgment and payment to ensure you receive a satisfactory STR.
More information can be found here.