|Image is from Wikimedia Commons under a creative commons license|
This dog is an Australian cattle dog (or "Queensland heeler") mixed with an Australian shepherd. The mix has produced quite a combination of genes.
First, this dog is clearly atat tan pointed. The gene is incredibly common in both breeds, so this is not surprising.
It is very possible this dog carries the liver gene. Though uncommon, the gene is present in the Australian cattle dog. It is also quite common in Australian shepherds, and I would say there is somewhere around a 50/50 chance that this dog's Australian shepherd parent was liver or carried liver. Because of this, I am going to say this dog is Bb non-liver carrying liver.
This dog is also a merle. Though at first glance this may not be obvious, but there are grey patched that must be caused by merling rather than roaning or ticking. This gene will have been inherited from the dog's Australian shepherd parent since the merle gene is not present in Australian cattle dogs. As such, this dog must be Mm merle.
As for the white on the dog, there is really only one gene that is likely to have been inherited from each parent. Australian cattle dogs are nearly fixed for the sw extreme white piebald gene. Australian shepherds are also nearly fixed for the si Irish white gene. Piebald in the sp form occurs in both breeds, but it's an infrequent occurrence, so it is unlikely to pop up. So, this dog is most likely sisw Irish carrying extreme white piebald. Because of the nature of the expression of these genes, the extreme white piebald strips away color that would normally be there (as seen in flashy boxers) and this is why the dog has a moderate piebald appearance.
This dog also shows the roaning seen in Australian cattle dogs. This is why it is a bit more difficult to distinguish the coloring. Since ticking is unusual in Australian shepherds, both the ticking gene and the roan modifier are most likely in the heterozygous form. Thus, this dog must be Tt Rr roaned.
So, that is atat Bb Mm sisw Tt Rr or black and tan piebald merle with roaning (carrying liver).