ATO delivery plan 2011-12

Download the PDF version of the ATO delivery plan 2011-12 (PDF, 2.84 MB).

The Australian Taxation Office (ATO) at a glance

Our role

We are the Australian Government's principal revenue collection agency
We are a large payer of Australian Government funds
We administer major aspects of Australia's superannuation system
We are the custodian of the Australian Business Register
We conduct the business operations of the Australian Valuation Office.

Our vision

Australians value their tax and superannuation systems as community assets, where willing participation is recognised as good citizenship.

Our outcome

Confidence in the administration of aspects of Australia's tax and superannuation systems through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law.

Our values

Being fair and professional
Applying the rule of law
Supporting taxpayers who want to do the right thing and being fair but firm with those who don't
Being consultative, collaborative and willing to co-design
Being open and accountable
Being responsive to challenges and opportunities.

Our people

Our average staffing level was 22,264 people¹ in 35 locations across Australia as at June 2011.

Our budget

Our total budget for 2011-12 is $3.293 billion².

Our effectiveness indicators

Deliver aspects of tax and superannuation systems for government and the community
Maintain community confidence and engagement
Help people understand their rights and obligations
Improve ease of compliance and access to benefits
Manage non-compliance with the law.

Foreword

In 2010-11 we celebrated our centenary and set the direction for our next 100 years. As we move into 2011-12, we strive to deliver a higher standard of service, make taxpayer and business interactions with us easier and more streamlined and implement the many reforms on the government's legislative program.

We are privileged to have a clear line-of-sight between our individual and collective roles and the economic and social wellbeing of our nation.

Progressing on our journey towards the Strategic statement 2010-15

Last year we released our Strategic statement 2010-15 setting out our vision for the future.

This vision - 'that Australians value their tax and superannuation systems as community assets, where willing participation is recognised as good citizenship' - is underpinned by five strategic themes that guide the work we do to progress our strategic direction and undertake daily activities. They are:

Encourage: People support and understand the benefits of participation - they are engaged and willingly participate
Support: We help and assist people to understand their rights and responsibilities and ensure they are able to fulfil their obligations easily at minimal cost
Protect: We protect people and the community by deterring, detecting and dealing with those who have not complied
Enhance: We are passionate about improving its capabilities to be more innovative, agile and responsive to challenges and opportunities
Champion: We champion the interests of both individual taxpayers and the community, advising government on ways to improve the operation of Australia's tax and superannuation systems.

This year our priorities and strategies will show an alignment with these five strategic themes. At the same time we will be delivering our commitments to government and the community on new tax measures, specifically funded activities and the immediate needs of administering major aspects of Australia's tax and superannuation systems (and the Australian Business Register).

Service delivery

People are more likely to participate in the tax and superannuation systems where they can obtain assistance and guidance, where necessary, on how they should participate. So we need to provide them with the service they expect, making it as easy as possible to properly participate.

Our approach to working with the community is to encourage and support taxpayers and their agents to understand their rights and obligations and to protect them from unfair or abusive practices.

We are committed in 2011-12 to improving our service delivery to the community through implementing the government's extensive legislative program. We are focused on providing services and guidance that provide timely solutions, while we seek to secure a level playing field for all taxpayers. To enhance our efficiency and effectiveness, we continue to invest in the capabilities and engagement of our people, and in technology and innovation.

Our corporate values

Delivering our business outcomes in a way that aligns with the strategic themes, outlined in the strategic statement, and exemplifies our corporate values helps us to make progress in influencing the community's culture and behaviour.

We have seen the importance of tailoring our services and showing compassion to those affected by natural disasters. Events such as the floods of late 2010 and early 2011 highlight the importance of our people living our values and building strong relationships with the community.

Our challenge in good times and bad is to foster an environment conducive to high levels of willing and proper participation. This engenders trust and confidence in the ATO and in Australia's tax and superannuation systems.

Our annual corporate planning documents

Overview

About the ATO delivery plan 2011-12

The ATO delivery plan 2011-12 outlines, at a high level, all the work we intend to do as an agency this financial year. The key corporate priorities embedded in our delivery plan are separately highlighted in the ATO corporate plan 2011-12. This year, our delivery plan also outlines additional corporate priorities reflecting other significant areas of focus for the organisation, at a sub-plan level.

The ATO delivery plan is shaped in terms of our ATO program framework and aligns directly with our annual report.

The ATO delivery plan also includes success measures for each corporate priority and the program component deliverables. We will later aggregate these measures and report on our performance, by program component, in the annual report.

All staff are able to see how the work they do contributes to the delivery of high level strategies identified in the ATO delivery plan. The strategies at this level are then cascaded through the line-of-sight into tactics at the line level and continue to be broken down until they are identified as tasks at the individual level.

While the ATO corporate plan identifies activities subject to an increased focus this year, all the work outlined in the ATO delivery plan is important to deliver our agreed outcome with the government.

FIGURE 1: Reporting of the ATO delivery plan 2011-12

Navigating the ATO delivery plan

The ATO delivery plan is set out in chapters, based on the programs and program components identified in the ATO program framework (Figure 2).

In the ATO program framework 2010-11 there were two programs: Program 1 - Australian Taxation Office, with five components; and Program 2 - Tax Practitioners Board. To align to the Australian Taxation Office Budget Statements (in the PBS) the ATO program framework 2011-12 has been restructured into four programs, with the elevation of the ABR and AVO to program status as Programs 3 and 4 respectively.

To increase their community focus, as in the ATO corporate plan 2011-12, we have adapted the enabling program component headings to better capture the spirit and intent of our Strategic statement 2010-15 vision of greater community ownership of Australia's tax and superannuation systems. Each program component chapter outlines, at a high level, our work for the current financial year.

The first half of each program component chapter identifies the measures and strategies we will use to deliver our key corporate priorities and additional corporate priorities. We have attributed success measures to each corporate priority and we will use them to gauge how effective our strategies have been in delivering each corporate priority.

The second half of each program component chapter outlines everything else we intend to do with the resources attributed to each program or program component. These measures and strategies are cut by the 'deliverables' identified under each program and program component - and complement suites of key performance indicators at this level which are externally reported.

We use these success measures to assess performance and effectiveness in delivery of each deliverable under the program or program component. This allows us to show, to both the government and the community, the relative success of our programs in meeting our objectives.

We recognise that work we undertake to deliver each strategy may cut across multiple sub-plans and lines and so a 'lead second commissioner' is responsible for each strategy. This second commissioner is given responsibility for taking the lead in shaping, coordinating, influencing and championing the delivery of each strategy.

This level of responsibility enables a more collegiate delivery of our work and ensures we take an enterprise-wide, holistic and integrated approach in the delivery of our outcome. Where a second commissioner is responsible for a strategy, they will have a coordinating role in reporting to the Plenary Governance Forum.

FIGURE 2: ATO program framework 2011-12

FIGURE 3: Structure of the ATO delivery plan

Corporate governance and accountability

We publish a range of governance documents, including the strategic statement, corporate plan and compliance program, outlining our strategic direction and annual commitments to the community. Our annual report assesses our agency's achievement against these commitments.

We facilitate a wide range of consultative forums and are subject to independent surveys and constant media scrutiny. We face significantly more scrutiny than most other public and private organisations. We welcome this, as evidenced through our willing participation in bi-annual Joint Committee of Public Accounts and Audit hearings. Through these types of hearings we are able to demonstrate a high level of performance to the community and government - and affirm our position as a world-class tax administration. As well, they provide the opportunity for us to hear first-hand the concerns of government.

Externally, our formal accountability and governance requirements include a range of certifications - for example, under the Financial Management and Accountability Act, the Public Service Act and a range of Australian Government guidelines.

Roles and functions

We are the government's principle revenue collection agency, administering Australia's taxation system, regulating aspects of the superannuation system, and supporting the delivery of government benefits to the community.

Our objective is to administer aspects of Australia's tax and superannuation systems fairly by helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law.

We do this both as a single agency and through managing a number of whole-of-government initiatives that deliver a range of services. We also provide support to the Tax Practitioners Board, the Australian Business Register and the Australian Valuation Office.

We also administer a range of subsidies and benefits, including fuel tax credits, research and development tax offsets and superannuation incentives. These initiatives or schemes involve eligibility rules and conditions set out in legislation. Several of these administered programs, where we act as a service-delivery agency, contribute to the delivery of the outcomes of other government agencies.

Specifically, we administer:

Product stewardship for oil program
Cleaner fuels grant scheme
Australian screen production incentive
Research and development tax offset
Private health insurance rebate
Superannuation co-contribution scheme
Superannuation guarantee scheme
Fuel tax credits scheme
Education tax refund
National urban water and desalination plan
National rental affordability scheme
First home saver accounts
Baby bonus
Interest on overpayments and early payments of tax
Bad and doubtful debts and remissions
Other administered.

Our management arrangements

Our management arrangements include the ATO Executive, sub-plan executives, business and service lines, and various corporate committees.

Our business and service lines are grouped under sub-plans. At 1 July 2011, these are:

Compliance
Corporate Services and Law
Enterprise Solutions and Technology
Operations.

The sub-plan structure supports the delivery of the work in the ATO program framework 2011-12.

The following pages describe these sub-plans and depict our organisational structure.

FIGURE 4: Sub-plans and business and service lines

FIGURE 5: Our management arrangements at 1 July 2011

Corporate committees and consultative forums

Corporate committees contribute to an effective and robust system of leadership, decision making and communication and provide a basis for a robust system of accountability and performance evaluation.

Our ATO Executive Committee is responsible for the high level management of the organisation. Members of the ATO Executive Committee include the Commissioner, second commissioners and senior executives nominated by the Commissioner as Chair of the ATO Executive Committee.

The ATO Executive is supported by a wide range of internal committees and forums with a specific focus on areas of management and accountability. The Audit Committee is the key peak committee which the Commissioner is required to establish and maintain under Section 46 of the Financial Management and Accountability Act 1997. The Audit Committee functions and responsibilities are a requirement under the Financial Management and Accountability Orders 1997.

In addition to the internal committees and forums, a range of consultative forums facilitate consultation, collaboration and co-design in the administration of Australia's tax and superannuation systems, ensuring high levels of community, business and professional expertise and input into our operations.

The diagram below represents our key committees and internal and external forums.

FIGURE 6: Key committees and forums in the ATO

Our budget 2011-12

Based on the Portfolio Budget Statements 2011-12, our budget totals $3.293 billion, with an expected average staffing level of 22,264 over the 2011-12 financial year.

In conducting the annual corporate planning process, we assess corporate priorities and workloads in terms of our budget and identify pressures on the budget which may affect the delivery of our work. Sub-plan chairs and their delegates, using indicative budgets, assess the activities they have responsibility for and consider the reallocation of resources where necessary. This process ensures the efficient, effective, ethical and economical use of our resources to deliver our commitments in accordance with the Financial Management and Accountability Act 1997, relevant policy statements from the Department of Finance and Deregulation and the relevant tax legislation.

In addition, we use the strategic costing framework, which maps resources to the deliverables and activities within the ATO program framework. As part of this, we allocate resources, including money and people, to perform the activities needed to achieve services and deliverables. We undertake this process as part of the internal budgeting process which establishes funding priorities, supports decision making and monitors and reports financial performance.

The graphs below show the budget and workforce cut by second commissioner.

FIGURE 7: Indicative 2011-12 budget by second commissioner at 30 June 2011

FIGURE 8: Indicative 2011-12 workforce by second commissioner at 30 June 2011

Our effectiveness indicators

We have five effectiveness indicators that represent our most significant contributions towards achieving our outcome:

Deliver aspects of tax and superannuation systems for government and the community
Maintain community confidence and engagement
Help people understand their rights and obligations
Improve ease of compliance and access to benefits
Manage non-compliance with the law.

Program one component one

Our expertise supports government priorities and encourages community participation

Objective

The objective of this program component is to effectively design and build administrative solutions that give effect to the legislation we administer.

We achieve this by:

providing advice to Treasury in relation to new government policy on the administrative, compliance and interpretative aspects of laws we administer, including advice on costings, modelling and forecasting
providing advice to Treasury in areas where existing laws do not operate in accordance with policy intent, or where compliance costs are higher than expected
identifying, developing or enhancing our business practices and processes to implement new law, and internal initiatives related to administering relevant laws
providing legal services, including conduct of litigation, internal advice, and law assurance
improving services to the community and other agencies through close working relationships with the government, Treasurer and portfolio ministers, and scrutineers, including other Australian Government agencies and state and territory governments.

Focus areas and key drivers for 2010-11

A number of significant reviews, which affected us during 2010-11 are continuing to influence our operation and will do so for many years to come. The Australia's Future Tax System report contained 138 recommendations. The government has already responded to some of the recommendations and will hold a tax forum in October 2011 to further collaborate with the community on tax reform. Other reviews include the Cooper review on superannuation and the Moran review into the operation of the Australian Public Service. The outcomes of the first two reviews are driving a high degree of legislative change that affects ATO administration.

From the 2011-12 federal budget, we received an additional $25.8 million to implement new measures. Approximately $18 million is for implementing Superstream and self-managed superannuation fund packages flowing from the Cooper review recommendations. We also received $7.4 million to implement the flood levy initiative.

In addition to new measures, the government also announced a reform package for the not-for-profit sector. We received $9.6 million for the 2011-12 financial year to commence the establishment of a 'one-stop-shop' regulator for the not-for-profit sector.

In implementing new government policy proposals, we will be incorporating opportunities to deliver solutions (for example, superannuation reforms) through enhanced online services. We continue to be collaborative in our approach and ensure that we provide advice on administrative aspects of relevant government policy. Our aim is to ensure we implement solutions that enhance interactions with the tax and superannuation systems, while also maximising re-use of existing administrative approaches.

Externally reported deliverables and performance indicators

PBS Deliverables	Key performance indicators
In administering the tax and superannuation systems we provide the following deliverables:	The extent of success in delivering the program objective is measured through the following key performance indicators:
Advise government on policy, forecasting and administrative matters Design and build administrative solutions for new policy, law and other initiatives Clarify the law and provide clear advice as to the ATO's view of the law Support other agencies Manage government and stakeholder relations	Progress new administrative solutions to support taxation and superannuation administration Reduce legal risks and increase certainty through ATO views Manage our commitments to governments and other agencies

Key corporate priorities

Implement the government's extensive legislative program, including the Cooper review, superannuation elements of Australia's Future Tax System, the new resource taxation arrangements and the flood levy

Success measures

Legislative measures are implemented in accordance with expectations of government and in a way which makes it easy for taxpayers
The level of engagement and involvement with other government agencies to enable taxpayers to meet their government obligations
New laws or other initiatives are designed and implemented in accordance with the design assurance framework
Proportion of new policy and other changes developed 'in pattern' (where appropriate) so as to reduce costs and maximise design efficiencies
All critical business systems are implemented or updated to reflect required changes resulting from new law or other initiatives
Level of community and other stakeholder engagement in the co-design of administrative solutions put in place to implement new laws and other initiatives
Improved level of early engagement in the new policy process
Identify the circumstances where we have made a difference to the enacted laws to

ensure government intent is met
minimise impacts on the costs of compliance and administration

Quality costings completed in accordance with established timeframes and accuracy parameters
Feedback from Treasury and other government stakeholders on our input and advice

Strategies

Strategy	Lead second commissioner responsible
Engage with other government agencies to understand the implications and impacts of legislation to develop and implement integrated government services and obligations	Second Commissioner, Quigley
Coordinate corporately through the Policy Implementation Forum process, advice on, design of, and implementation of, new policy and initiatives, in accordance with government expectations bringing together an ATO-wide perspective	Second Commissioner, Granger
Coordinate corporately through the Super Change Management Steering Committee advice on, design of, and implementation of, new policy and initiatives, in accordance with government expectations bringing together an ATO-wide perspective	Second Commissioner, Granger
Work with Treasury, the Board of Taxation, other agencies and taxpayer representatives on the development of key reforms of the tax and superannuation systems	Second Commissioner, Granger
Apply a formalised consultative approach, including through the Policy Implementation Forum process, to ensure new laws are designed and implemented so that they are easy to comply with, maximise the likelihood of voluntary compliance and can be readily enforced where necessary	Second Commissioner, Quigley
Apply forecasting models and methodologies to ensure the soundness of our revenue data provided to Treasury and government	Second Commissioner, Granger
Lead the design effort involved in the delivery of new measures and/or other significant change initiatives	Second Commissioner, Butler
Champion the use of enterprise patterns in the design of new laws	Second Commissioner, Butler
Provide early administrative design and costings advice to government about new policy proposals	Second Commissioner, Butler

Engage with taxpayers and our consultative forums to address uncertainty and contention in the law through identifying the highest risk issues and their timely resolution

Success measures

The level of engagement from key stakeholders and forums on a range of the highest risk technical issues
The proportion of issues resolved through the appropriate strategies (internal advice, public advice and guidance, strategic litigation, input to law design) in the right timeframes
Determine and communicate the ATO view within agreed timeframes
Maintain the provision of individual guidance and advice within timeframes
Meeting the expectations of the community and taxpayers in resolving contentious issues
Uncertain or contentious issues that have been identified through our risk and intelligence areas have been resolved through an appropriate mix of strategies
The acceptance and use of large corporates with their engagement under the risk-differentiation framework
The level of certainty in the community, reflected by no consistent trend in the theme of issues raised by different sectors of the community including ATO consultative forums, stakeholders and scrutineers
Number of issues resolved prior to court action

Strategies

Strategy	Lead second commissioner responsible
Improve certainty through actively managing public rulings and strategic litigation on major law issues	Second Commissioner, Granger
Facilitate early resolution of disputes through championing an integrated and enhanced approach to dispute resolution	Second Commissioner, Granger
Actively manage individual advice and guidance to provide timely responses and products within quality standards	Second Commissioner, Granger
Engage with the National Tax Liaison Group, its subcommittees and other external bodies as appropriate to identify issues that require clarification of the law	Second Commissioner, Granger
Implement the risk differentiation framework for the top 200 corporates	Second Commissioner, Granger

Implement strategies to improve youth and people from non-English speaking backgrounds' engagement with the tax and superannuation systems

Success measures

Successfully deployed the digital curriculum resource
Work closely with the TAFE sector and key industry groups to identify opportunities to work with them in the future
Build a foundational level education resource to engage secondary school aged students
Assure enterprise delivery of the corporately endorsed youth engagement
The number of components of the youth program that are assigned to Corporate Relations are delivered
Opportunities leveraged through cross-government stakeholder engagement are identified and acted on
Implementation of the non-English speaking background (NESB) engagement strategy for 2011-2014
The level of positive feedback from NESB communities and intermediaries through our community outreach program (seminars, ATO stall at community events and talkback radio)
Number of hits to www.ato.gov.au/other languages website

Strategies

Strategy	Lead second commissioner responsible
Continue to engage with secondary schools to promote tax and superannuation awareness and registration of tax file numbers (including the development and roll out of the digital curriculum resource)	Second Commissioner, Quigley
Continue to engage with the education sector to identify opportunities for inclusion of tax and superannuation content in curricula	Second Commissioner, Quigley
Lead the enterprise coordination of the youth program of work	Second Commissioner, Granger
Sponsorship and participation in youth events	Second Commissioner, Granger
Participate in cross-government stakeholder engagement activities	Second Commissioner, Granger
Conduct the ATO NESB community outreach program	Second Commissioner, Granger

Implement strategies to deal with trustees of self-managed superannuation funds where we are concerned with compliance

Success measures

Differentiated compliance strategies, including education and communication, delivered in line with the Compliance program 2011-12
Level of industry and trustee awareness of ATO activities and their perception of the health of our administration of self-managed superannuation funds (SMSFs)

Strategies

Strategy	Lead second commissioner responsible
Develop differentiated risk identification processes to identify non-compliance and treat it appropriately	Second Commissioner, Quigley
Undertake active compliance strategies targeted at high risk fund integrity, including: notices of compliance unrectified auditor contravention report reviewing high risk breaches reported in auditor contravention reports	Second Commissioner, Quigley
Undertake treatment strategies targeted at lower risk self-managed superannuation funds and their advisers, including: build ATO capability to support the competence of auditors ahead of the proposed registration of auditors focus SMSF and related publications on reminding trustees and their advisers of responsibilities of being a trustee	Second Commissioner, Quigley
Build awareness and understanding of our compliance activities and concerns in relation to trustee compliance with industry and trustees	Second Commissioner, Quigley

Corporate priorities

Contribute to whole-of-government initiatives

Success measures

Our contribution to whole-of-government is visible
Whole-of-government service delivery meets the needs of the ATO and interactions with the community

Strategies

Strategy	Lead second commissioner responsible
Maintain relationships with other agencies to influence the emerging whole-of-government service delivery framework, and design for the community	Second Commissioner, Granger
Be an integral member of cross-government initiatives including 'Ahead of the game' implementation, national reforms to the legal profession, senior leadership development, job profiling workshops and better practice in procurement and contract management	Second Commissioner, Granger

Program deliverables

Deliverable 1.1: Policy advice and forecasting

Success measures

Quality costings and forecasts completed in accordance with established timeframes and accuracy parameters
Improved level of early involvement in new policy process
Improved consideration of administrative impacts in the design of new policy
Improvement of formal advice provided to Treasury on policy advice and forecasts
Feedback from Treasury and other government stakeholders on our input and advice

Strategies

Strategy	Lead second commissioner responsible
Provide Treasury with influential advice on the ATO view of administrative impacts of new policy proposals	Second Commissioner, Granger
Provide Treasury and government with influential advice on revenue	Second Commissioner, Granger
Champion the use of enterprise patterns in the design of new laws	Second Commissioner, Butler
Monitor and advise on the performance of the tax system with the business and professional communities, and champion opportunities for improvement where laws may not operate as intended, through engagement with the Treasury, Board of Taxation and government	Second Commissioner, Granger

Deliverable 1.2: Design and build administrative solutions

Success measures

Improved conformance to guidelines for new policy projects monitored by the Policy Implementation Forum
New laws or other initiatives are designed and implemented in accordance with the design assurance framework
Percentage of new policy measures implemented on time and budget and achieve intent
Percentage of retrospective measures that have mitigation strategies in place (target: 100%)
Level of conformance of implementation of new law with integrated tax design principles
Proportion of new policy and other changes developed 'in pattern' (where appropriate) so as to reduce costs and maximise design efficiencies
All critical administrative and information technology systems implemented or updated to reflect required changes from new law or other initiatives
Degree of success in delivering stated outcomes of the whole-of-government agenda
Level of community engagement in the co-design of administrative solutions put in place to implement new laws and other initiatives

Strategies

Strategy	Lead second commissioner responsible
Ensure processes and information technology systems that implement the government's legislative agenda are consistent with the law, as well as making it easy for taxpayers to comply	Second Commissioner, Butler
Lead the design effort involved in the delivery of new measures and/or other significant change initiatives	Second Commissioner, Butler
Provide design assistance and/or assurance for less significant change initiatives	Second Commissioner, Butler

Deliverable 1.3: Input to law design

Success measures

Improved level of early involvement in law design process
Improved consideration of administrative impacts in the design of new law
Percentage of legislation and explanatory memoranda alignment with administrative and interpretative advice provided

Strategies

Strategy	Lead second commissioner responsible
Our advice is influential to Treasury in design and development of drafting instructions, legislation and explanatory materials	Second Commissioner, Granger
Collaborate with Treasury on the development of new legislative measures to ensure that administrative and integrity aspects of the new measures, as well as how the laws will interact with existing provisions are fully considered	Second Commissioner, Granger

Deliverable 1.4: Legal services

Success measures

Degree of conformance with work practices and processes
Work processes are established to improve the ATO's capacity to meet its obligations under the new freedom-of-information laws
Claims against the ATO for compensation for defective administration are dealt with in a timely, professional and effective way
Win more than 50% of cases
Percentage of legal advices and services provided in accordance with negotiated timeframes
Level of conformance with legislation and/or ATO policy
Level of conformance with the integrated quality framework
Act in accordance with legal services directions

Strategies

Strategy	Lead second commissioner responsible
Provide leadership in the management of tax legal risks through the provision of high quality and timely advice, services and management of disputes	Second Commissioner, Granger
Provide leadership in the management of non-tax legal risks through the provision of high quality and timely advice, services and management of disputes	Second Commissioner, Granger

Deliverable 1.5: Law assurance

Success measures

Level of ATO Executive satisfaction with the implementation of the recommendations of the transforming tax technical decision-making project to optimise our tax technical decision making
Unqualified certificate of assurance on legal and technical decision making issues
Number of priority technical issues finalised and timeliness measures for finalisation
Number of improvement opportunities identified and implemented to achieve expected business outcomes
Level of conformance with policies, processes, procedures and systems as reflected in the certificate of assurance on legal and technical decision making
Degree to which new enterprise approaches and innovative practices are reflected in business activity

Strategies

Strategy	Lead second commissioner responsible
Ensure quality through our professional accreditation program and the development of quality technical learning and development solutions to mitigate capability risks	Second Commissioner, Granger
Design, build and implement law information technology infrastructure and framework	Second Commissioner, Granger
Implement the recommendations of the transforming tax technical decision making project	Second Commissioner, Granger
Continue to support, maintain, develop and improve our law (technical decision making) policies, processes, procedures and systems	Second Commissioner, Granger
Actively manage interpretative advice and guidance including for those products that contribute to the resolution of priority technical issues, to provide quality responses and products in a timely and effective manner	Second Commissioner, Quigley

Deliverable 1.6: Cross-agency support

Success measures

Level of performance in accordance with inter-agency agreements

Strategies

Strategy	Lead second commissioner responsible
Provide cross-agency support as per inter-agency memorandums of understanding or other arrangements	Second Commissioner, Quigley
Work with Centrelink to enable the effective operation of the National Emergency Contact Centre	Second Commissioner, Butler
Work with the Attorney-General's Department to enable the effective operation of the National Security Hotline	Second Commissioner, Butler
Administer excise equivalent goods under delegation from the CEO of Customs and Border Protection	Second Commissioner, Quigley

Deliverable 1.7: Government and stakeholder relations

Success measures

Ratio of time taken to action complaints decreases over time
Improved support services and products provided to ministers and members of parliament
Trend in improved relationship with government
Quality and timeliness of support services and products provided to ministers
Responses to ministerials meet the benchmark

Strategies

Strategy	Lead second commissioner responsible
Manage complaints about the ATO	Second Commissioner, Granger
Provide service and support for parliamentary reviews and inquiries	Second Commissioner, Granger
Continue to improve effectiveness of relationships with government	Second Commissioner, Granger
Provide high level service and support to portfolio ministers and members of parliament	Second Commissioner, Granger
Provide high level advice, information and support to the ATO Executive and business and service lines	Second Commissioner, Granger
Develop contemporary service standards that account for community expectations	Second Commissioner, Granger
Redesign our complaints and compliments process and use the intelligence to respond effectively to the community	Second Commissioner, Granger

Program one component two

We support people willing to participate and make it as easy as possible for them to fulfil their responsibilities at minimum cost

Objective

The objective of this program component is to manage the collections system and deliver a range of services and benefits to the community by facilitating an open, accountable and practical relationship with the community.

The confidence the community has in the tax and superannuation systems is best demonstrated by the way the ATO interacts with the community, whether they are registering for the first time, lodging a return, making a payment or arranging for a refund, seeking general information, or managing any outstanding obligations.

Focus areas and key drivers for 2011-12

We consider that the way we engage and provide the range of services to the community influences the confidence the community has in our administration of the tax system. For this reason, in 2011-12 we will continue to focus on improving our service delivery and explore opportunities to deliver that service more efficiently.

We will champion and improve our understanding of the community's expectations and experiences with the ATO. In achieving this we continue to re-engineer our business processes that put the taxpayer at the centre of our thinking and seek opportunities that make dealing with us easier. This year we will transition to enhanced online services which offer increased self-help and eliminate unnecessary contact. We will offer choices for the community to deal with us where they are, and in a way that best suits them. In delivering our support to the taxpayer, we will be transparent about our actions and offer flexible, differentiated approaches compassionate to individual circumstances.

Through our engagement with the community, we aim to deliver services in a positive environment that optimise willing and proper participation resulting in greater confidence in our tax and superannuation systems.

We have enhanced our business processes and systems to reduce the possibility of taxpayers experiencing any delays in the processing of returns during the peak tax time period from July to October.

Externally reported deliverables and performance indicators

PBS Deliverables	Key performance indicators
In administering the tax and superannuation systems we provide the following deliverables:	The extent of success in delivering the program objective is measured through the following key performance indicators:
Register taxpayers Process returns and check accuracy Receive payments, facilitate timely payments, and follow up overdue payments Provide guidance to taxpayers on how to meet obligations Collect and manage debt	Progress new services that support service delivery Maintain acceptable service standards Maintain quality and practical means of assistance Optimise debt collection for the current environment

Key corporate priorities

Meet or exceed our agreed service standards to support community expectations

Success measures

Performance is met in accordance with service standards
Our systems process forms in a timely manner

Strategies

Strategy	Lead second commissioner responsible
Apply early engagement strategies to provide a positive client experience	Second Commissioner, Butler
Ensure accurate reporting processes are in place to enable responsiveness	Second Commissioner, Butler
Utilise workforce sub-plans that clearly articulate what we need, what skill sets we have and when we need them	Second Commissioner, Butler
Ensure that cases identified for differentiated treatment, and not eligible to be counted in service standards, are counted separately	Second Commissioner, Butler

Provide assistance through tailored online products, co-designed with stakeholders

Success measures

The community values the online authoritative products we co-designed with business
Our external forums and the community use online chat rooms for co-design purposes
The community access webinars to obtain education and information services
The community uses social media to provide feedback to and obtain information from us
Increased professionals satisfaction that we leverage and support our professional services

Strategies

Strategy	Lead second commissioner responsible
Continue to identify, through liaison with internal and external stakeholders, the co-design of tailored online products	Second Commissioner, Butler
Actively expand the use of Webinar across the organisation	Second Commissioner, Butler
Continue to look for opportunities to develop and release online products with the business community	Second Commissioner, Butler

Support the establishment of a national not-for-profit regulator

Success measures

Adequately accomplish for the not-for-profit sector an entity visibly separate from us
Support the Treasury-established implementation taskforce
Public information portal is implemented

Strategies

Strategy	Lead second commissioner responsible
Adequately accomplish for not-for-profit an entity visibly separate from us	Second Commissioner, Quigley
Provide appropriate support to Treasury for the implementation taskforce to consult on a general reporting framework	Second Commissioner, Quigley
Commence building a public information portal for operation by 1 July 2012	Second Commissioner, Quigley

Offer practical certainty through annual compliance arrangements, advance pricing agreements, more timely rulings and enhanced relationships

Success measures

Number of advance pricing agreements and annual compliance arrangements entered into or renewed
Effective observation of the mutual responsibilities from annual compliance arrangements
Reduction in the median cycle times of rulings
The effectiveness of the early engagement model on rulings
Extended and broader relationship management services are implemented

Strategies

Strategy	Lead second commissioner responsible
Conduct near real-time risk assessments on large market taxpayers and apply differentiated compliance activities and products	Second Commissioner, Quigley
Encourage prospective rulings by engaging early with key taxpayers	Second Commissioner, Quigley
Extend the lead relationship manager model	Second Commissioner, Quigley

Continue dialogue with large companies on risk categories and governance of tax risks

Success measures

The tax performance of large market taxpayers is in line with their economic performance
Aggressive behaviours of higher risk taxpayers are deterred in real time
The compliance of key taxpayers is maintained or improved
Non-compliance by medium risk taxpayers is detected and dealt with
Large business taxpayers and their advisors are confident in our administration and are engaged in our cooperative compliance approaches
Risk mitigation strategies implemented to target risks associated with large business and international dealings

Strategies

Strategy	Lead second commissioner responsible
Engage taxpayers through appropriate relationship management strategies	Second Commissioner, Quigley

Support tax agents and practitioners with free products and services designed to meet their needs

Success measures

Percentage of tax practitioners who interact electronically
Number and type of communication products and services provided to tax practitioners
Survey results show an improvement in the perceptions of registered tax and BAS agents on the services provided for them by the ATO
Consultative committee meetings are well accepted and meet member and stakeholder expectations

Strategies

Strategy	Lead second commissioner responsible
Encourage tax practitioners to interact electronically	Second Commissioner, Quigley
Provide specifically designed products and services such as the relationship manager program, lodgment assistance and the professional-to-professional program (P2P)	Second Commissioner, Quigley
Provide timely and tailored advice and support to meet the needs of the tax practitioner population using the range of available communication channels	Second Commissioner, Quigley
Profile tax practitioners and undertake surveys to better understand their needs and design and deliver products and services	Second Commissioner, Quigley
Enable the corporate consultative committees to consult, collaborate and co-design with industry representatives	Second Commissioner, Quigley

Improve our community facing systems, for example, portals and www.ato.gov.au, to encourage the community to transition to online interactions

Success measures

Individuals can view and consolidate current super memberships online
Enduring online and enterprise systems are updated to reflect required law or priority service enhancements
Increased take up of Standard Business Reporting
A clear design for clients to interact and transact with us online
A delivery timeline for what and when the community will have access to interact and transact with us online

Strategies

Strategy	Lead second commissioner responsible
Implement an online framework that allows the ATO to take advantage of emerging technology trends (device independence, rich features) to support new policy drivers (such as Cooper) and priority service delivery enhancements	Second Commissioner, Butler
Ensure the design of our current enduring systems (that is, portals) reflects priority business outcomes and investment is managed in context of our online strategy	Second Commissioner, Butler
Continue to evolve our back end processing systems to support online as the primary channel	Second Commissioner, Butler
Commence the transition of our services from legacy channels to our enterprise and enduring channels	Second Commissioner, Butler

Take a balanced approach to debt collection activities by helping viable businesses with short-term financial difficulties and taking firm action where businesses are not viable or unwilling to engage

Success measures

Number of taxpayers (including businesses) who have received special assistance

Strategies

Strategy	Lead second commissioner responsible
Continue to provide assistance to viable businesses (who are willing to work with us) by offering tailored solutions to their individual circumstances	Second Commissioner, Butler
Provide hardship assistance to individuals who are experiencing significant financial difficulties	Second Commissioner, Butler

Reduce the stock of aged debt and maintain the ratio of collectable debt to receipts at approximately 5%

Success measures

Collectable debt to total collections
Payment arrangements kept rate increased
Reduction in ageing collectable debt

Strategies

Strategy	Lead second commissioner responsible
Optimise collection activity through an end-to-end approach to debt collection consistent with our business model including roll out of our debt-right-now strategy across all tax types	Second Commissioner, Butler
Improved collections from our conversations and interaction	Second Commissioner, Butler
Improve debt analysis to support increased differentiated treatments based on taxpayer circumstances	Second Commissioner, Butler
Improve debt outcomes being more overt and transparent regarding actions for long term debtors	Second Commissioner, Butler
Priority action on cases where debt continues to escalate	Second Commissioner, Butler
Enhance the tool to assess business viability of cases under firmer action to allow quicker identification and action including piloting the use of independent viability assessments	Second Commissioner, Butler
Develop electronic lodgment with external agencies including courts and financial institutions	Second Commissioner, Butler

Continue our focus on approved auditors

Success measures

Professional-to-professional support service implemented according to plan in consultation with industry and the professional accounting bodies
Differentiated compliance strategies, including education and communication, delivered in line with the Compliance program 2011-12
Level of industry and auditor awareness of ATO activities and their perception of the health of the approved auditor activities on behalf of self-managed superannuation funds

Strategies

Strategy	Lead second commissioner responsible
Further grow tailored service for approved auditors of self-managed superannuation funds who require help with compliance issues, in consultation with industry	Second Commissioner, Quigley
Develop differentiated risk identification processes to identify non-compliance and treat it appropriately	Second Commissioner, Quigley
Identify and take action against approved auditors not meeting their responsibilities, including referring non-compliant auditors to their association and the Tax Practitioners Board	Second Commissioner, Quigley
Support approved auditors performing well by ensuring significant breaches reported in auditor contravention reports are rectified and mitigated by trustees	Second Commissioner, Quigley
Ensure publications and speeches incorporate engagement of approved auditors and promote tools and services that support them, including the electronic superannuation audit tool	Second Commissioner, Quigley
Build awareness and understanding of the level of competency of approved auditors and our compliance activities with industry, auditors and trustees	Second Commissioner, Quigley

Corporate priorities

Seek opportunities to better support and influence taxpayers, while increasing our understanding of taxpayer expectations and emerging trends

Success measures

The level of participation in the system, including increasing rates of electronic engagement with us and lodgments by e-tax
Fewer incidences of the adjustment of returns (including in a pre-issue environment)
The level of indirect revenue continues to grow in line with underlying economic growth
Our community consultation programs are identifying opportunities for us to adapt and improve our administrative products and services in line with taxpayers expectations and emerging trends
The trend over time is fewer taxpayer complaints
The trend over time in business perception and our professional consultation survey results continues to improve

Strategies

Strategy	Lead second commissioner responsible
Continue to provide and refine our education assistance programs	Second Commissioner, Quigley
Increase pre-filled information in tax returns and facilitate taxpayers' access to information to enable higher levels of compliance	Second Commissioner, Quigley
Provide the amount of information and data matching that helps and encourages people to comply and check their overall level of compliance	Second Commissioner, Quigley
Operate in real time to meet taxpayers expectations	Second Commissioner, Quigley
Improve community consultation to enhance our ability to understand how we can improve the system to meet community expectations	Second Commissioner, Quigley
Use the issues identified in complaints and feedback as an opportunity to improve our service delivery	Second Commissioner, Quigley
Use the risk-differentiation framework to develop appropriately tailored compliance strategies and service programs for different parts of the community	Second Commissioner, Quigley

Ensure our business processes, education and compliance strategies support differentiated approaches and allow flexibility to cater for external conditions (for example, short-term financial difficulties)

Success measures

The level of compliance of affected taxpayers meeting their obligations
The level of feedback from the community that we are seen as professional in terms of the support we provide
The level of feedback from the community that the cost to the taxpayer reflects their compliance stance
The level to which we have delivered communications and support services and engaged with stakeholders
The extent to which we have employed differentiated approaches and processes appropriately

Strategies

Strategy	Lead second commissioner responsible
Appropriately deter, detect and deal with non-compliance by having appropriate education, engagement, enforcement and enablement processes in place	Second Commissioner, Quigley
Be deliberate and purposeful in understanding taxpayers' circumstances	Second Commissioner, Quigley
Target specific populations impacted by external conditions	Second Commissioner, Quigley
Develop differentiated options and accompanying processes to guide in their use	Second Commissioner, Quigley

Build on our strong relations with taxpayers and tax practitioners by providing greater differentiated services to more directly influence their compliance behaviours

Success measures

The level of compliance of affected taxpayers meeting their obligations
Taxpayers accessing the 'right' channel in terms of timeliness and cost efficiency
The level of early intervention with taxpayers to positively influence their compliance behaviours
Increased percentage of electronic interactions undertaken in preference to a paper based interactions
Ability to articulate a range of differentiated approaches

Strategies

Strategy	Lead second commissioner responsible
Understand taxpayers' and tax practitioners' behaviours and drivers in differentiated markets so that the we can most appropriately influence their compliance behaviours and choice of the right channel	Second Commissioner, Quigley
Articulate the ATO-view of what compliance is	Second Commissioner, Quigley
Appropriately deter, detect and deal with non-compliance by having appropriate education, engagement, enforcement and enablement processes in place	Second Commissioner, Quigley
Understand the regular contacts of taxpayers, for instances with other government agencies and businesses, to improve differentiated services with taxpayers and tax practitioners	Second Commissioner, Quigley
Consciously differentiate between taxpayers' behaviours and risks to directly influence their compliance behaviours	Second Commissioner, Quigley

Work with the community to help people recognise, reject and report tax avoidance schemes, including taking action to visibly deter and deal with entities who are purposefully and deliberately involved with such schemes

Success measures

The level of messaging and coverage of messaging to the community, and where appropriate to sections of the community, about what aggressive tax planning and tax-avoidance arrangements or tax schemes are and the consequences of these
The level of actual and potential tax-planning arrangements referred to us and our capacity to correctly determine whether they require further examination
The full range of sanctions are appropriately used to deal with the spectrum of tax-avoidance schemes
The timeframes between the commencement of the tax-avoidance arrangement or tax scheme and when we are notified

Strategies

Strategy	Lead second commissioner responsible
Adapt a range of communications strategies describing aggressive tax planning, tax avoidance arrangements and schemes including guidance to taxpayers and promoters of their contestable features and the consequences of promotion	Second Commissioner, Quigley
Provide channels for and encourage reporting of actual and potential tax planning arrangements to ensure we have the capability to correctly determine whether they require further examination	Second Commissioner, Quigley
Use the full range of sanctions to deal with the spectrum of tax avoidance schemes	Second Commissioner, Quigley

Program deliverables

Deliverable 2.1: Registrations

Success measures

Performance in accordance with service standards
Level and age of returned unclaimed stock on hand

Strategies

Strategy	Lead second commissioner responsible
Process Commissioner of Taxation-related registrations	Second Commissioner, Butler
Process Commissioner of Taxation-related updates	Second Commissioner, Butler
Manage and improve the integrity of our client register	Second Commissioner, Butler
Respond to the growing requirements of identity management (including identity crime) within the community	Second Commissioner, Butler

Deliverable 2.2: Processing and accounts

Success measures

Performance in accordance with service standards
Performance in accordance with banking standards
Level of voluntary lodgment and compliance

Strategies

Strategy	Lead second commissioner responsible
Process lodgments	Second Commissioner, Butler
Generate correct refunds and outward payments	Second Commissioner, Butler
Process amendments, revisions and variations	Second Commissioner, Butler
Manage and improve the integrity of our client account data	Second Commissioner, Butler
Process inward payments	Second Commissioner, Butler
Apply applicable interest provisions	Second Commissioner, Butler

Deliverable 2.3: Customer contact

Success measures

Performance in accordance with service standards
Effectiveness of self-help services
Performance in accordance with quality benchmarks
First contact resolution rates
Level of customer satisfaction
Rate of community take up of channels for clients experiencing hardship

Strategies

Strategy	Lead second commissioner responsible
Respond to general calls	Second Commissioner, Butler
Respond to tax practitioner calls	Second Commissioner, Butler
Respond to escalated calls	Second Commissioner, Butler
Provide self-help services	Second Commissioner, Butler
Respond to general counter enquiries at shopfronts	Second Commissioner, Quigley
Respond to general email enquiries through eRespond	Second Commissioner, Quigley
Process inbound correspondence	Second Commissioner, Butler
Provide messages to the community through social media	Second Commissioner, Butler
Timely remediation of requests with missing or incomplete information	Second Commissioner, Butler
Complaints process re-engineering to streamline client experience	Second Commissioner, Butler
Provide specific channels for clients experiencing hardship to seek assistance	Second Commissioner, Butler
Provide dedicated resources to receive and resolve complaints in a timely manner	Second Commissioner, Butler

Deliverable 2.4: Debt collection

Success measures

Percentage of debt intake resolved in the year of intake
Percentage of collectable debt to total collections

Strategies

Strategy	Lead second commissioner responsible
Respond to a deterioration in payment compliance	Second Commissioner, Butler
Contain debt levels in key market and product segments	Second Commissioner, Butler
Optimise the use of internal and external intelligence sources to forecast payment compliance trends and shape appropriate treatment strategies	Second Commissioner, Butler
Maintain the confidence of government and the community through the effective management and collection of tax and superannuation debt	Second Commissioner, Butler
Debt collection capability responds to shifts in taxpayer behaviour	Second Commissioner, Butler
Have a capability to identify and address businesses that are unviable or who are unwilling to work with us to manage their tax or superannuation debt	Second Commissioner, Butler

Program one component three

We protect people by deterring and dealing with those not willing to comply

Objective

The primary objective of this program component is to assure and support revenue collection, transfer payments and aspects of superannuation through an appropriate balance of assistance and compliance verification activities.

As a general approach, we aim to intrude as little as possible on the majority of the community and businesses who want to meet their obligations (other than as a source of assistance), while at the same time being highly visible to those who may be reluctant to willingly and properly participate.

Focus areas and key drivers for 2011-12

The overarching challenge for us, in both the good times and the not so good, is to nurture an environment conducive to high levels of willing participation. This approach engenders trust and confidence in us and in Australia's tax and superannuation systems.

Our tax and superannuation system continues to enjoy high levels of willing participation. This year we will continue our support to help taxpayers participate willingly and properly. We continue to be able to diversify and tailor our communication, education and help to those willing to comply, harnessing the opportunities presented by new online technologies.

On the other hand, we have a responsibility to ensure a level playing field and protect those willing to participate. We are very active in our participation in the international fight against illegal or abusive cross-border tax practices and abusive use of tax havens.

We also maintain our focus on the cash economy and on employers showing a pattern of non-compliance with their superannuation guarantee obligations. We continue to invest in data-matching, audit and review capabilities and will use the full force of the law where people seek to gain an unfair advantage.

Through the budget processes, the government has asked us to focus on areas such as the Cooper review, fraud detection and management, protecting the community from the impacts of phoenix activity, improvements in reporting government grants and payments, and improvements in the administration of the excess contributions tax.

Externally reported deliverables and performance indicators

PBS Deliverables	Key performance indicators
In administering the tax and superannuation systems we provide the following deliverables:	The extent of success in delivering the program objective is measured through the following key performance indicators:
Communicate and market products, services and benefits to the community Provide interpretative advice and practical guidance Identify and respond to behaviours presenting a compliance risk Undertake preventative actions to reduce the rate of occurrence of non-compliant behaviour	Products, services and tools are available to help people meet their obligations Issue advice and practical guidance that assists people to meet their obligations Reduce non-compliant behaviours through deterring, detecting and dealing with taxpayers not willing to comply Establish the nature and extent of non-compliant behaviour and, where appropriate, apply penalties and prosecute

Key corporate priorities

Deliver our commitments to government, including GST commitments to the states and territories, as outlined in the GST Administration Performance Agreement, including a focus on fraudulent GST refunds

Success measures

Commitments delivered in accordance with policy intent and agreed measures
Commitments outlined in the GST special compliance initiative - 'working together to improve voluntary compliance' are achieved
Increased level of activity statement lodgment compliance
Improved identification of inflated or fraudulent GST refunds, under-reporting of GST liabilities and non-payment

Strategies

Strategy	Lead second commissioner responsible
Maintain the integrity of the GST system and promote voluntary compliance by increasing our ability to deter, detect and address fraudulent GST refund activity	Second Commissioner, Quigley
Address the concerns of the community around the impacts of serious evasion of GST obligations by deterring, detecting and mitigating behaviour and promoting a level playing field with specific focus on the property industry	Second Commissioner, Quigley
Deliver GST commitments to the states and territories	Second Commissioner, Quigley
Deliver 'Working together to encourage voluntary compliance' 2011-14 budget measure	Second Commissioner, Quigley
Develop and implement a range of compliance strategies to address serious evasion and tax crime on the GST system	Second Commissioner, Quigley

Focus on those who fail to report some or all cash transactions to ensure a level playing field for small businesses, contractors and individual taxpayers

Success measures

The ATO demonstrates its ability to detect and respond to businesses who fail to report some or all cash transactions, including increased use of community and third party information
An increase in the number and scope of industry benchmarks published
The community is confident in and engaged with our response to the cash economy including business reconstruction following the recent natural disasters
Commitments to government are achieved
Meet revenue expectations under the 'Strategic compliance - promoting a level playing field for small business' program
Less treatment of genuine employment arrangements as contractors
Unreported cash payments to employees are less frequent
Contractors meet their tax obligations
More businesses engaging workers meet their obligations to withhold tax and make superannuation guarantee payments and meet their fringe benefits tax obligations
More contractors are brought into the system and meet their own tax obligations

Strategies

Strategy	Lead second commissioner responsible
Continue to use our small business benchmarks and sophisticated data matching to identify and deal with businesses that may have poor record keeping and may be under-reporting cash transactions	Second Commissioner, Quigley
Engage with industry, intermediaries, tax practitioners and professional associations	Second Commissioner, Quigley
Work with those involved in the reconstruction program following the recent natural disasters in Australia, including those commissioning the work and undertaking the work, to protect the community and support a level playing field	Second Commissioner, Quigley
Provide the information and tools necessary to assist employers to comply with their obligations as an employer	Second Commissioner, Quigley
Use data matching, compliance monitoring and intelligence reporting to identify those that are at risk of not complying	Second Commissioner, Quigley
Conduct reviews and audits of high risk cases	Second Commissioner, Quigley
Leverage strategies through meetings with industry, organisations and stakeholders to influence behaviour	Second Commissioner, Quigley
Use our intelligence gathering to maintain an up-to-date understanding of labour market trends	Second Commissioner, Quigley

Continue to extend our coverage of high wealth individuals and wealthy Australians

Success measures

Meet our compliance commitments in accordance with policy intent and agreed measures
Differentiated compliance strategies in place across highly wealthy individuals and wealthy Australians to deal with identified risks, increase engagement and encourage taxpayers to comply with their obligations

Strategies

Strategy	Lead second commissioner responsible
Continue to develop and apply differentiated compliance strategies across highly wealthy individuals and wealthy Australians based on the risk differentiation framework	Second Commissioner, Quigley
Continue to deliver on our compliance commitments and expand our engagement with highly wealthy individuals and wealthy Australians	Second Commissioner, Quigley

Continue to deal with the abusive use of secrecy havens, including Project Wickenby

Success measures

People who have previously used secrecy havens have now improved their tax performance, for example, the Wickenby compliance dividend
Patterns and trends of flows of international funds measured by AUSTRAC
Monitoring 'structured story telling' through the movement in media, survey outcomes and community perceptions of taxpayer behaviour
The effective use of tax information exchange agreements (TIEAs) that are in place
Number of voluntary disclosures, liabilities raised and collections compared to plan
Percentage of successful prosecutions

Strategies

Strategy

Lead second commissioner responsible

Deter, detect and deal with taxpayers and promoters that abuse secrecy jurisdictions by:

working with other agencies (Wickenby), other revenue authorities (JITSIC) and financial institutions (banking transparency strategy)
harnessing intelligence
conducting audits
prosecution action
seeking reforms (including tax information exchange agreements)
marketing and education

Second Commissioner, Quigley

Strengthen involvement in multi-agency task forces that target the tax implications of organised crime

Success measures

Improvement in the tax performance (including lodgment and debt) of identified participants in organised crime
Improvement in proceeds of crime outcomes in matters we have been engaged in
Fewer attacks on our GST and income tax systems - for example, refund identity fraud

Strategies

Strategy

Lead second commissioner responsible

Work closely with law enforcement agencies, especially in taskforces supported by memorandums of understanding (for example, criminal asset confiscation taskforce) we:

harness intelligence and apply taxation remedies
undertake tax audits, and lodgment and debt action where appropriate
contribute to Commonwealth strategic forums (Heads of Commonwealth Organisations and law enforcement agencies and the Australian Crime Commission Board)
support the Commonwealth Organised Crime Strategic framework
ensure we have controls in place (for example, detection mechanisms to stop fraudulent attacks on the tax and superannuation systems)
educate the community

Second Commissioner, Quigley

Continue to focus on high risk accounting and law firms in relation to promoter penalty laws

Success measures

Evidence high risk advisory firms (law and accounting firms) and key financial institutions build an explicit consideration of promoter penalty risk exposure into their governance and internal controls
Increase in the level of referrals from within the ATO and members of the community, such as intermediaries and professional associations
A shift in the risk profile of clients of high risk law and accounting firms and key financial institutions
Positive articles in journals, magazines and other outlets about managing risks

Strategies

Strategy	Lead second commissioner responsible
Deter, detect and deal with high risk tax advice by: increasing early engagement around contestable tax-planning arrangements communicate what is tax advice, the nature of high risk tax advice and the consequences of not managing the risk positively influence behaviours of high risk law and accounting firms and key financial institutions by using visible deterrents through application of promoter penalty sanctions	Second Commissioner, Quigley
Encourage high risk law and accounting firms and key financial institutions to build into their governance and internal controls consideration of promoter penalty risk exposure	Second Commissioner, Quigley
Work with key professional bodies to manage risks associated with their members advocating and supporting tax avoidance arrangements	Second Commissioner, Quigley
Review the tax affairs of individual higher risk advisers	Second Commissioner, Quigley
Apply the full range of sanctions to deal with high risk law and accounting firms, advisory services and key financial institutions providing higher risk tax advice and contestable tax arrangements	Second Commissioner, Quigley

Develop strategies to optimise the role of the Tax Practitioners Board, including the referral of tax practitioners who breach their responsibilities

Success measures

The timeliness and level of referral of relevant cases and information to the Tax Practitioners Board
The level of engagement with the Tax Practitioners Board through application of the memorandum of understanding; establishment and maintenance with an executive liaison group, working group and regular review of gatekeeper network
Feedback from the Tax Practitioners Board on supporting them in their regulatory role with agents and unregistered entities

Strategies

Strategy	Lead second commissioner responsible
Evaluate the implementation of the review of the Tax Agent Services Act 2009	Second Commissioner, Quigley
Work with the Tax Practitioners Board to support and positively influence the tax practitioner market to improve overall compliance and professional standards	Second Commissioner, Quigley
Encourage tax practitioners and members of the community to make contact with the Tax Practitioners Board if they have concerns about practices that could bring the profession into disrepute, or which abuse Australia's tax and superannuation systems	Second Commissioner, Quigley
Refer relevant cases and information to the Tax Practitioners Board where registered agents demonstrate behaviours which are potentially in breach of the Tax Agent Services Act 2009, including the Code of Professional Conduct	Second Commissioner, Quigley
Undertake a post-implementation review of the Tax Practitioner Legislative Framework	Second Commissioner, Quigley

Develop a risk framework for registered agents to better target our compliance approaches

Success measures

Registered agents' characteristics and behaviours are profiled and the tax risks of those behaviours are assessed with appropriate mitigation strategies put in place
Differentiated treatments and engagement strategies are developed and aligned to a registered agent's perceived risk
Measured changes in behaviours of registered agents and their clients over time trending towards improved compliance, including meeting lodgment requirements and small business benchmarks

Strategies

Strategy	Lead second commissioner responsible
Implement the enterprise risk-management framework for tax practitioners	Second Commissioner, Quigley
Provide a risk-differentiation framework for tax practitioners to: form a view of the relative tax risk for registered agents and their clients determine the likely intensity, frequency and nature of our engagement with a registered agent	Second Commissioner, Quigley
Use a combination of qualitative intelligence and quantitative analysis to identify a registered agent's characteristics and behaviours and assess the tax risks of those behaviours relative to others	Second Commissioner, Quigley
Develop and align differentiated treatments and engagement strategies based on a registered agent's perceived risk	Second Commissioner, Quigley

Corporate priorities

Investigate all employee complaints in relation to employer obligations, including superannuation guarantee complaints, and proactively target those industries and employers showing a pattern of non-compliance

Success measures

All complaints received concerning employers not complying with their superannuation obligations are investigated within agreed service standards
Differentiated compliance strategies, including education and communication, delivered in line with the Compliance program 2011-12
Level of community awareness of ATO activities and community perception of the health of the superannuation guarantee system
Amounts of superannuation transferred into superannuation accounts as a result of activities

Strategies

Strategy	Lead second commissioner responsible
Investigate all complaints about employers not complying with their superannuation guarantee obligations	Second Commissioner, Quigley
Identify and review high risk employers, including those targeted industries, and implement a targeted marketing strategy for the identified high-risk industries	Second Commissioner, Quigley
Investigate all third-party referrals, including superannuation funds, unions, Fair Work Ombudsman and other government agencies	Second Commissioner, Quigley

Continue to target recipients of funds through the government's economic stimulus plan who avoid or deliberately evade their tax and superannuation obligations

Success measures

The level of willing participation in the tax and superannuation systems and meeting obligations under these systems
The level of community confidence that those in receipt of government payments from the economic stimulus plan are complying with their tax and superannuation obligations

Strategies

Strategy	Lead second commissioner responsible
Working with other government agencies to acquire a range of data to enable data matching activities that identify non-compliance of tax and superannuation obligations	Second Commissioner, Quigley
Identify deliberate fraud of those who received government payments under the Energy Efficiency Homes and the Building the Education Revolution programs using data-matching activities and risk-management processes	Second Commissioner, Quigley
Review, audit and prosecute, within timeframes and quality standards, those in receipt of the economic stimulus payments who have attempted to defraud the Commonwealth	Second Commissioner, Quigley

Implement a mix of strategies to deal with issues relating to the taxation of trusts

Success measures

We have clear support and compliance strategies that are appropriately deployed in response to client behaviour

Strategies

Strategy	Lead second commissioner responsible
Identify classes of behaviour in order to design appropriate responses, including both support and protect strategies	Second Commissioner, Quigley
Deploy targeted implementation strategies, as appropriate, and measure their effectiveness	Second Commissioner, Quigley

Strengthen our focus on refund fraud and prosecute where appropriate

Success measures

A reduction in the value and number of refund fraud attacks including falsification and identity crime
Level of revenue protected through pre-issue detection
Prosecution work contributes to the mitigation of other strategic compliance risks, for example, the cash economy
The level of recognition in the community that we are effectively dealing with serious abuse of the tax and superannuation systems

Strategies

Strategy

Lead second commissioner responsible

Deter, detect, deal with and prevent crimes against the tax and superannuation systems by ensuring we:

have control systems in place (for example, detection mechanisms)
harness intelligence
work with law enforcement agencies
conduct criminal investigations and take appropriate prosecution actions (tax offences and criminal code)
educate and send deterrent messages to the community

Second Commissioner, Quigley

Program deliverables

Deliverable 3.1: Marketing and communication

Success measures

Proportion of marketing communication strategies addressing known risks or government policy
Increase in activity and focus designed to improve community engagement
Communication and research committee governs significant marketing communication and research activities
Improved alignment to marketing communication protocols across advertising, media campaigns, publishing and research

Strategies

Strategy	Lead second commissioner responsible
Engage the community in the tax system	Second Commissioner, Granger
Produce and manage published products and services to help taxpayers and their advisers understand their rights and obligations	Second Commissioner, Granger
Develop and manage research that tracks awareness, satisfaction and perception of the ATO	Second Commissioner, Granger

Deliverable 3.2: Interpretative assistance

Success measures

Advice, guidance, objections and reviews meet service and time standard benchmarks
Improved timeliness and quality of advice, guidance, objections and reviews

Strategies

Strategy	Lead second commissioner responsible
Provide assistance to taxpayers about the application of the laws administered by the Commissioner in the form of binding advice that provides the highest levels of protection	Second Commissioner, Quigley
Provide assistance to taxpayers about the application of the laws administered by the Commissioner in the form of interpretative guidance	Second Commissioner, Quigley
Manage and respond to taxpayer objections and reviews about the application of the laws administered by the Commissioner	Second Commissioner, Quigley
Provide input to our publications and products for internal audiences and to help taxpayers understand their rights and obligations	Second Commissioner, Quigley
Work across the ATO to support enterprise approaches and maximise innovative business and productivity improvement for interpretative assistance delivery	Second Commissioner, Quigley
Provide interpretative guidance for tax officers	Second Commissioner, Quigley
Actively manage interpretative guidance and assistance, including for those products that contribute to the resolution of priority technical issues to provide quality responses and products in a timely and efficient manner	Second Commissioner, Granger

Deliverable 3.4: Active compliance

Success measures

The extent to which the we protect the tax and superannuation systems by managing material risks detected
Government commitments are fully delivered
Improved timeliness and quality of completed cases

Strategies

Strategy	Lead second commissioner responsible
Protect Australia's revenue base by investigating and/or prosecuting entities outside the system or which are suspected of participating in defrauding activities or those suspected of promoting or participating in tax exploitation schemes	Second Commissioner, Quigley
Detect non-compliance and ensure that tax obligations are met by using differentiated compliance approaches and action where there is significant risk to revenue	Second Commissioner, Quigley
Undertake taxpayer reviews to identify compliance issues, encourage voluntary disclosures and deliver intelligence on specific industries, risks and entities	Second Commissioner, Quigley
Establish and maintain cooperative agreements between taxpayers, their representatives, third parties or other taxation jurisdictions and the Commissioner that are aimed at improving the compliance relationship, providing more certainty through real time compliance and supporting the optimisation of voluntary compliance	Second Commissioner, Quigley
Provide tailored advice and education to give clients every opportunity to meet their obligations	Second Commissioner, Quigley
Work across the ATO to support enterprise approaches and develop new and innovative ways to increase productivity across the active compliance capability	Second Commissioner, Quigley
Monitor, analyse and report on the effectiveness of active compliance activities while assisting in the development, implementation and maintenance of the active compliance planning and reporting frameworks, tools and processes	Second Commissioner, Quigley

Deliverable 3.5: Compliance intelligence and risk management

Success measures

New and existing risks are managed in accordance with ATO policies
Evaluations of differentiated risk treatment strategies, including active compliance strategies, show evidence of improved taxpayer compliance
Candidate selection and data-matching parameters are informed by timely intelligence and defensible analysis

Strategies

Strategy	Lead second commissioner responsible
Perform risk identification and monitoring of compliance risks at a tactical, operational and enterprise level to identify new risks and opportunities and assist in monitoring existing risks	Second Commissioner, Quigley
Conduct regular risk assessments to determine the likelihood and consequence of these risks occurring, as well as their associated threats and vulnerabilities	Second Commissioner, Quigley
Manage data and information for operational analysis and modelling in order to identify appropriate cases for risk mitigation activities	Second Commissioner, Quigley
Develop end-to-end risk mitigation strategies that differentiate on taxpayer behaviour and act to correct, deter and prevent non-compliance and evaluate and report on, the effectiveness of those strategies	Second Commissioner, Quigley
Develop a large market risk differentiation framework which brings together the views from large market income tax and large market indirect taxes, to support our engagement and compliance strategies	Second Commissioner, Quigley
Develop compliance effectiveness indicators to be used in assessing the effectiveness of these end-to-end strategies over time and report back on these outcomes	Second Commissioner, Quigley

Deliverable 4.1: Marketing and communication

Success measures

Proportion of marketing communication strategies addressing known risks or government policy
Increase in activity and focus designed to improve community engagement
Communication and research committee governs significant marketing communication and research activities
Improved alignment to marketing communication protocols across advertising, media campaigns, publishing and research

Strategies

Strategy	Lead second commissioner responsible
Engage the community in the superannuation and transfers systems	Second Commissioner, Granger
Produce and manage published products and services to help taxpayers and their advisers understand their rights and obligations	Second Commissioner, Granger
Develop and manage research that tracks awareness, satisfaction and perception of the ATO	Second Commissioner, Granger

Deliverable 4.2: Interpretative assistance

Success measures

Advice, guidance, objections and reviews meet service and time standard benchmarks
Improved timeliness and quality of advice, guidance, objections and reviews

Strategies

Strategy	Lead second commissioner responsible
Provide assistance to taxpayers about the application of the laws administered by the Commissioner in the form of binding advice that provides the highest levels of protection	Second Commissioner, Quigley
Provide assistance to taxpayers about the application of the laws administered by the Commissioner in the form of interpretative guidance	Second Commissioner, Quigley
Manage and respond to taxpayer objections and reviews about the application of the laws administered by the Commissioner	Second Commissioner, Quigley
Provide input to our publications and products for internal audiences and to help taxpayers understand their rights and obligations	Second Commissioner, Quigley
Work across the ATO to support enterprise approaches and maximise innovative business and productivity improvement for interpretative assistance delivery	Second Commissioner, Quigley
Provide interpretative guidance for tax officers	Second Commissioner, Quigley
Actively manage interpretative guidance and assistance, including for those products that contribute to the resolution of priority technical issues to provide quality responses and products in a timely and efficient manner	Second Commissioner, Granger

Deliverable 4.4: Active compliance

Success measures

The extent to which we protect the tax and superannuation systems by managing material risks we detect
Government commitments are fully delivered
Improved timeliness and quality of completed cases

Strategies

Strategy	Lead second commissioner responsible
Protect Australia's transfer and superannuation systems by investigating and prosecuting entities outside the system or which are suspected of participating in defrauding activities	Second Commissioner, Quigley
Detect non-compliance and ensure that transfer and superannuation obligations are met by using differentiated compliance approaches and action	Second Commissioner, Quigley
Undertake taxpayer reviews to identify compliance issues, encourage voluntary disclosures and deliver intelligence on specific industries, risks and entities	Second Commissioner, Quigley
Establish and maintain cooperative agreements between taxpayers, their representatives, third parties or other taxation jurisdictions and the Commissioner that are aimed at improving the compliance relationship, providing more certainty through real time compliance and supporting the optimisation of voluntary compliance	Second Commissioner, Quigley
Provide tailored advice and education to give clients every opportunity to meet their obligations	Second Commissioner, Quigley
Work across the ATO to support enterprise approaches and develop new and innovative ways to increase productivity across the active compliance capability	Second Commissioner, Quigley
Monitor, analyse and report on the effectiveness of active compliance activities while assisting in the development, implementation and maintenance of the active compliance planning and reporting frameworks, tools and processes	Second Commissioner, Quigley

Deliverable 4.5: Compliance intelligence and risk management

Success measures

New and existing risks are managed in accordance with ATO policies
Evaluations of differentiated risk treatment strategies - including active compliance strategies - show evidence of improved taxpayer compliance
Candidate selection and data matching parameters are informed by timely intelligence and defensible analysis

Strategies

Strategy	Lead second commissioner responsible
Perform risk identification and monitoring of compliance risks at a tactical, operational and enterprise level to identify new risks and opportunities and assist in monitoring existing risks	Second Commissioner, Quigley
Conduct regular risk assessments to determine the likelihood and consequence of these risks occurring, as well as their associated threats and vulnerabilities	Second Commissioner, Quigley
Manage data and information for operational analysis and modelling in order to identify appropriate cases for risk mitigation activities	Second Commissioner, Quigley
Develop end-to-end risk mitigation strategies that differentiate on taxpayer behaviour and act to correct, deter and prevent non-compliance and evaluate and report on, the effectiveness of those strategies	Second Commissioner, Quigley
Develop a large market risk-differentiation framework which brings together the views from large market income tax and large market indirect taxes, to support ATO engagement and compliance strategies	Second Commissioner, Quigley
Develop compliance effectiveness indicators to be used in assessing the effectiveness of these end-to-end strategies over time and report back on these outcomes	Second Commissioner, Quigley

Program three

Australian Business Register

Objective

The Australian Business Register (ABR) provides an authoritative and trusted source of business identity information and issues Australian Business Numbers (ABNs) to uniquely identify businesses and streamline government and business interaction.

The objective of the program component is to progress the Australian Business Register as a whole-of-government resource in providing information to federal, state and local government agencies for the legally conferred functions of the agencies and for streamlining business and government interactions. The Australian Business Number acts as the unique identifier enabling these interactions.

Focus areas and key drivers for 2011-12

We continue to work with other government agencies as a whole-of-government resource in achieving the best outcomes for government and the community by:

managing the Australian Business Register (ABR) and the Australian business number (ABN) as the key identifier for business
providing support in progressing Standard Business Reporting (SBR), in managing the transmission channel and the single reporting language
managing the AUSkey system as a single electronic credential for business dealing with government.

This year we will strengthen our focus on streamlining government agency access to data from the Australian Business Register and thereby deriving benefits in policy development and service delivery planning. We will apply significant effort to improving processes and systems to assure accuracy of the data - including the detection and repair of invalid, inappropriate or incorrect data in the register. To further enhance the value of the register we will develop a geo-coding service to provide accurate location information.

A major priority for Australian Business Register will be continued work with the Department of Innovation, Industry, Science and Research in delivering the Business Names Registration system program. This project involves the development of a national register of business names - with the Australian Business Register to provide a combined registration service for the Australian business number and national business name.

We will continue to work actively with government agencies and the community to position AUSkey as a primary authentication solution and broaden its use across all levels of government. We will work closely with Treasury, to provide ongoing leadership to support Standard Business Reporting in the provision of infrastructure services to assist business, software developers and accountants in using the Standard Business Reporting.

Externally reported deliverables and performance indicators

PBS Deliverables

Key performance indicators

In administering the tax and superannuation systems, Australian business number, AUSkey and Standard Business Reporting we provide the following

The extent of success in delivering the program objective is measured through the following key performance indicators:

Issue, maintain and cancel ABN and AUSkey registrations to support interactions between government and businesses

Promote the ABR, AUSkey and SBR as a whole-of-government resource. Provide eligible government agencies with access to details of registered ABN holders
Provide the community with access to publicly available data to assist in verifying core business identity and other government registration information

Progress new services that support whole-of-government projects

Increase agency awareness and engagement
Improve integrity of the ABR data
Maintain acceptable service standards

Key corporate priorities

Encourage the broader use of the Australian business number as the key identifier for business-to-government dealings and work with other agencies to implement and encourage the use of the ABR and SBR

Success measures

Increased number of federal, state and local government agencies obtaining and using information from the ABR for appropriate purposes
SBR system is operational and delivering within the agreed service standard
Number of active AUSkey has grown and the number of government agencies accepting AUSkey as their authentication credential has increased

Strategies

Strategy	Lead second commissioner responsible
Manage the Australian Business Register, and the Australian business number as the key identifier for business	Second Commissioner, Butler
Work with government to progress Standard Business Reporting for business interactions with government	Second Commissioner, Butler

Corporate priorities

Provide authoritative information that helps federal, state and local government in their planning activities

Success measures

Data in the ABR is of an acceptable level of accuracy including demographic details and accurate Australia New Zealand Standard Industrial Classification (ANZIC) coding
Increased number of federal, state and local government agencies obtaining and using information from the ABR for appropriate purposes
Federal, state and local government agencies collect ABNs as part of their business process
Number of active AUSkeys have grown and the number of government agencies accepting AUSkey as their authentication credential has increased
SBR system is operational and delivering within agreed service standard
Number of ATO forms developed into the taxonomy has increased
Items in the definitional and reporting taxonomies meet the needs of participating agencies
Program of work and design of systems for Business Registrations and Reporting (BRR) aligns with the key outcomes they want to achieve

Strategies

Strategy	Lead second commissioner responsible
Manage the Australian Business Register, and the Australian business number as the key identifier for business	Second Commissioner, Butler
Work with government to progress Standard Business Reporting for business interactions with government	Second Commissioner, Butler
Manage the AUSkey system; a single electronic credential for business dealing with government	Second Commissioner, Butler
Ensure the integrity of ABN so business and government are confident in their dealings	Second Commissioner, Butler
Support Business Registrations and Reporting (BRR) with key strategic design thinking to assist them to achieve their outcome	Second Commissioner, Butler

Program deliverables

Deliverable: R3.1 Registrations

Success measures

Improved conformance with service standards
Change in the number of ABN registrations processed
Increased efficiency and number of digital credentials issues
Improved level of conformance with the integrated quality framework

Strategies

Strategy	Lead second commissioner responsible
Process and maintain ABN registrations	Second Commissioner, Butler
Process digital credential registrations	Second Commissioner, Butler
Process registrar-related updates	Second Commissioner, Butler

Deliverable: R3.2 Progress the ABR and AUSkey

Success measures

Increased number of federal, state and local government agencies obtaining and using information from the ABR for appropriate purposes
Increased accuracy and efficiency in provision of publicly available data to the community

Strategies

Strategy	Lead second commissioner responsible
Progress the ABR as the government's business register	Second Commissioner, Butler
Provide eligible government agencies with access to details of registered ABN holders	Second Commissioner, Butler
Provide the community with access to public data	Second Commissioner, Butler
Progress the AUSkey authentication credential as multi-agency solution	Second Commissioner, Butler

Deliverable: R3.3 Standard Business Reporting

Success measures

SBR system is operational and delivering within agreed service standard
Increased number of ATO forms developed into the taxonomy has increased
Items in the definitional and reporting taxonomies meet the needs of participating agencies

Strategies

Strategy	Lead second commissioner responsible
Support the Standard Business Reporting initiative	Second Commissioner, Butler
Progress the use of Standard Business Reporting for the ATO as a participating agency	Second Commissioner, Butler

Program four

Australian Valuation Office

Objective

The Australian Valuation Office (AVO) aims to provide independent, impartial and fee-competitive valuation services and advice on behalf of the Australian Government.

The objective of the AVO is to be recognised as the valuer of choice for government. This requires it to focus both on the needs of clients and on the capability of its people to collectively build a resilient, viable and sustainable business into the future.

Focus areas and key drivers for 2011-12

The AVO will continue to deliver client-focused valuation services and advice to government organisations across Australia while aligning to the Commonwealth Competitive Neutrality Guidelines.

The AVO will build on its recent investment in upgrading its information and communications technology capability by implementing a business application refresh across its business systems. This enhancement will provide a sharper focus on client service and efficiency in our operations.

The AVO will focus on renewing its service agreements with a variety of key clients, with particular focus on Centrelink and the Department of Human Services, as it supports the Commonwealth Service Reform Agenda. Complementary to this effort, the AVO will consolidate its approach to business development by strengthening its marketing and tendering processes as it focuses on servicing the needs of government organisations in the areas of human services, security, environment, territories and financial.

The AVO's approach to enhancing internal learning and development opportunities will continue, with greater focus on coordinating its learning and development investment and building relationships with external learning-based organisations.

Externally reported deliverables and performance indicators

PBS Deliverables	Key performance indicators
In administering the tax and superannuation systems the AVO provides the following deliverables	The extent of success in delivering the program objective is measured through the following key performance indicators:
Valuation services Policy and strategic advice on valuation issues	Progress new services that support delivery of valuation services and policy advice Maintain acceptable service standards Strengthen relationships and satisfaction with key clients Maintain appropriate governance and reporting processes Maintain appropriate level of quality of valuation services

Key corporate priorities

Implement a program of refreshing our business applications to enhance our services to government clients

Success measures

Organisational improvements yield enhanced client services, business efficiencies and employee performance
Enhanced business applications and systems are flexible and meet current and planned future client requirements
Deliver an infrastructure that supports continuous improvement and knowledge sharing throughout our business

Strategies

Strategy	Lead second commissioner responsible
Implement the business application refresh project	Second Commissioner, Granger

Corporate priorities

Provide expert valuation advice and services to government agencies, including under our long-term memorandum of understanding with Centrelink and meeting rates of return, in alignment with competitive neutrality requirements

Success measures

Client satisfaction with services provided by the AVO, in accordance with service commitments
Professional behaviours are aligned with industry standards and in accordance with the AVO quality framework
Financial results are in alignment with competitive neutrality requirements and place AVO on a sustainable footing
Business development regarding valuation opportunities is timely and relevant and aligned with the long term sustainability of the AVO
Organisational improvements yield enhanced client services, business efficiencies and employee performance

Strategies

Strategy	Lead second commissioner responsible
Maintain professional integrity, transparency and good governance	Second Commissioner, Granger
Identification and implementation of high leverage valuation-related opportunities	Second Commissioner, Granger
Client-centric delivery of valuation services and advice that builds long-term partnerships with government organisations	Second Commissioner, Granger
Build organisational capability and agility through continuous improvement	Second Commissioner, Granger

Program deliverables

4.1: Valuation services

Success measures

Client satisfaction with services provided by the AVO, in accordance with service commitments
Professional behaviours are aligned with industry standards and in accordance with the AVO quality framework
Financial results are in alignment with competitive neutrality requirements and place AVO on a sustainable footing
Business development regarding valuation opportunities is timely and relevant and aligned with the long term sustainability of the AVO
Organisational improvements yield enhanced client services, business efficiencies and employee performance

Strategies

Strategy	Lead second commissioner responsible
Maintain professional integrity, transparency and good governance	Second Commissioner, Granger
Identification and implementation of high leverage valuation-related opportunities	Second Commissioner, Granger
Client-centric delivery of valuation services and advice that builds long-term partnerships with government organisations	Second Commissioner, Granger
Build organisational capability and agility through continuous improvement	Second Commissioner, Granger

4.2 Policy and strategic advice on valuations issues

Success measures

Client satisfaction with services provided by the AVO, in accordance with service commitments
Business development regarding valuation opportunities is timely and relevant and aligned with the long term sustainability of the AVO

Strategies

Strategy	Lead second commissioner responsible
Maintain professional integrity, transparency and good governance	Second Commissioner, Granger
Identification and implementation of high leverage valuation-related opportunities	Second Commissioner, Granger

Enabling program component one

We are open and accountable through our robust governance framework

Objective

The objective of this enabling program component is to deliver a set of responsibilities, policies and procedures to provide strategic direction, ensure objectives and outcomes are achieved, manage performance and use resources responsibly and with accountability.

The ATO achieves this program by providing a sound governance framework that considers both performance and conformance through corporate governance processes, corporate financial management, and effective information and knowledge management.

Focus areas and key drivers for 2011-12

Operating within budget continues to be a significant area of focus. This year we will continue to retain our strong focus on effective resource management, allocation and reporting as well as maintaining our focus on strengthening the ATO's procurement and contract management processes.

Continuing the work on integrating our business, workforce and accommodation planning, budget allocation, risk management, capital management and ATO online 2015 will be important in ensuring that we are best placed to manage our ongoing workloads and overall budget position.

Key corporate priorities

Draw the line-of-sight between our Strategic statement 2010-15, our corporate values and our corporate plan so that staff are provided with clear direction and purpose

Success measures

The experience of our staff, the government and the community is consistent with our aspiration
There is a clear line-of-sight from the Strategic statement 2010-15 to the ATO corporate plan 2011-12 and down through our plans
Outcomes of our key corporate forums encompass the strategic direction and themes of the Strategic statement 2010-15

Strategies

Strategy	Lead second commissioner responsible
Engage our staff in our vision for the future in everything we do	Second Commissioner, Granger
Design discussions at committees and forums, and the communication of their outcomes, to align to the direction and themes outlined in the Strategic statement 2010-15	Second Commissioner, Granger
Develop a communications program which shows alignment of our strategic statement and corporate priorities to our people	Second Commissioner, Granger
Develop our planning documentation so that it aligns to our strategic statement and that this is cascaded through each level of planning	Second Commissioner, Granger
Review and alignment of sub-plan processes that support our annual corporate planning processes and engage our staff	Second Commissioner, Granger

Maintain a strong system of governance and accountability through the Audit Committee, the Integrity Adviser, assurance processes and reporting to parliament and the minister

Success measures

The level of government and community confidence in the management of the organisation
Identification of emerging issues and early management and treatment of those issues
The level of adverse findings from scrutineers and the extent to which recommendations are implemented in a timely manner
Staff perceptions and attitudes to fraud and serious misconduct reducing number of cases in managing integrity of system

Strategies

Strategy	Lead second commissioner responsible
Be responsive to feedback from government and scrutineers and work to improve our systems and processes that deliver high quality services	Second Commissioner, Granger
Monitor and advise the Audit Committee on the progress in implementing recommendations of the Inspector-General of Taxation, Australian National Audit Office and the Commonwealth Ombudsman	Second Commissioner, Granger
Effectively administer the fraud-control guidelines set down by the Commonwealth thereby managing the risks across the whole of the ATO	Second Commissioner, Granger
Our systems and policies are in place to minimise fraudulent behaviours and opportunities inside the ATO	Second Commissioner, Granger
Continuously review our tax systems and processes to identify our internal integrity risks	Second Commissioner, Granger

Integrate our business, workforce and accommodation planning, budget allocation, risk management, capital management plan and ATO online 2015

Success measures

The level to which the ATO Executive is comprehensively informed to make major corporate decisions about the organisation
Various planning processes are brought together in a re-designed corporate planning framework

Strategies

Strategy	Lead second commissioner responsible
Further integrate our strategies for people, IT, property and finance into our planning process	Second Commissioner, Granger
Re-design the corporate planning framework to better align our current budget, workforce, accommodation, risk and capital-management planning processes	Second Commissioner, Granger

Maintain a focus on our integrity

Success measures

Staff perceptions and attitudes to fraud and serious misconduct reducing number of cases in managing integrity of system

Strategies

Strategy	Lead second commissioner responsible
Continuous review of our tax systems and processes to identify our internal integrity risks	Second Commissioner, Granger

Continue to manage our budget through effective resource management, allocation and reporting with a view to a balanced budget

Success measures

The ATO Executive is informed of any budget pressures on an ongoing and timely basis
The ATO manages its budget to within +/- 1%

Strategies

Strategy	Lead second commissioner responsible
Continue to drive improvements in departmental budget and forecast management at the enterprise level through the Resource Forum and ATO Executive	Second Commissioner, Granger

Support changes to the Freedom of Information Act

Success measures

Key projects scoped, outcomes agreed and plans developed
Plan schedule elements for 2011-12 implemented successfully
Feedback from business partners on the quality of progress to meet ultimate business outcomes
The ATO's contribution to the Information Publication Scheme meets the expectations of the community and the Office of the Australian Information Commissioner
ATO staff are aware of the implications that the Freedom of Information Act (FOI) has on their day-to-day work
Our CMPS on processing FOI requests reflects the changes to the FOI Act and facilitates good working practices to enable compliance with the new law
The timely delivery of key corporate products made available to our staff, government and community

Strategies

Strategy	Lead second commissioner responsible
Implement stage three of the our freedom-of-information reform strategy (2011-2012)	Second Commissioner, Granger
Promote an internal pro-disclosure culture that fully reflects and gives effect to the objects of the FOI Act that furthers the corporate value of being open and accountable	Second Commissioner, Granger
Proactively publish a wide range of information about the ATO to enable the community to engage with us, assess our performance and use information for their benefit	Second Commissioner, Granger
Look for opportunities to broaden community understanding of our work	Second Commissioner, Granger
Implement better practices and processes to improve our management of community access to our information holdings	Second Commissioner, Granger

Enabling program deliverables

Deliverable E1.1: Corporate governance

Success measures

Governance systems and processes operate in a manner appropriate to the Australian Public Service and ensure our effective corporate governance and effective decision making in the ATO
Demonstrate our commitment to being an open and transparent agency by drafting corporate governance materials with the intention of broad publication
Endorsement of the ATO corporate plan
Completion of annual targeted number of audits as outlined in the Internal Audit forward work program 2011-12
Audit Committee is satisfied with the controls and recommendations made by Internal Audit
Endorsement of the 2013-14 Internal Audit forward work program
Improvements in governance of ATO risks
Enterprise reports delivered and used
Endorsement of our service delivery framework
Compliance with the business continuity management assurance calendar

Strategies

Strategy	Lead second commissioner responsible
Deliver to the organisation an integrated approach to effective corporate governance	Second Commissioner, Granger
Strengthen the ATO's longer term strategic direction and deliver the corporate suite of plans ensuring alignment with key reporting outcomes	Second Commissioner, Granger
Support business in the implementation of the ATO's corporate policy framework and the development of corporate management practice statements	Second Commissioner, Granger
Manage internal and external committees and forums to support the senior leadership, quality decision making and strategic discussions	Second Commissioner, Granger
Development of a service standards' framework and improved reporting mechanisms	Second Commissioner, Granger
Deliver the outcomes of the ATO integrity framework including ensuring compliance and integrity with external and internal obligations	Second Commissioner, Granger
Develop and implement internal audit policy and procedures	Second Commissioner, Granger
Develop and deliver the Internal Audit forward work program	Second Commissioner, Granger
Enhance our analytical capability to foster an environment of forward thinking and more effectively position our use of intelligence	Second Commissioner, Granger
Strengthen risk management across the ATO by leveraging the enterprise risk management framework	Second Commissioner, Butler
Deliver enterprise reports that include organisational level metrics and are more efficient, repeatable and consistent	Second Commissioner, Butler
Develop and deliver the ATO service delivery framework	Second Commissioner, Butler

Deliverable E1.2: Financial management, procurement and assurance

Success measures

Strategies are in place that demonstrate a proactive intent to improve business practice and a responsiveness to client feedback, legislative and policy change and risk mitigation in order to maintain the ATO's reputation within the community as a highly rated financially sound organisation
The ATO is well positioned to advance its business as a result of sound financial leadership and stewardship
Scrutineers see us as a best practice organisation with respect to its financial management, procurement and governance framework and infrastructure

Strategies

Strategy	Lead second commissioner responsible
Provide financial decision support	Second Commissioner, Granger
Deliver financial reporting to internal and external stakeholders	Second Commissioner, Granger
Lead and support corporate procurement and contract management	Second Commissioner, Granger
Undertake treasury and banking management	Second Commissioner, Granger
Assist the ATO to comply with internal and external financial management requirements	Second Commissioner, Granger
Manage the ATO's own tax obligations as a taxpayer	Second Commissioner, Granger

Deliverable E1.3: Sub-plan and line governance

Success measures

Governance processes are overt and provide confidence to the executives and forums that the sub-plans are fulfilling their obligations
The sub-plans have integrated and best practice approaches to corporate governance processes and practices focused on supporting a one-ATO view
Increase in the availability of information via dashboards and cubes resulting in a decrease in the number of systems accesses required
Level of conformance with corporate integrity indicators, as demonstrated through improvement or sustained performance in integrity indicators trends
Number and percentage of audit and review recommendations implemented in accordance with agreed standards
Level of conformance of sub-plan and line governance products (for example, planning, reporting, assurance, project management and financial management products) with corporate requirements and timeframes

Strategies

Strategy	Lead second commissioner responsible
Provide professional and effective services to sub-plan committees and forums to support informed and timely business decisions including compliance with CMPSs and other guidelines	Second Commissioner, Granger
Provide advice and support to influence an integrated approach to planning, reporting, assurance and other governance activities, and champion corporate policies and frameworks across the sub-plans	Second Commissioner, Granger
Provide sub-plan and line support to corporate areas and senior management to manage and deliver ATO's corporate outcomes including planning, assurance, reporting, corporate policy and agency-wide initiatives	Second Commissioner, Granger
Provide advice, support and influence a consistent approach to financial management across the sub-plans	Second Commissioner, Granger

Deliverable E1.4: Information and knowledge services

Success measures

Successful transition to electronic records for targeted business processes
Continued reduction in records inventory
Improved level of compliance with policies and practices for records management
High priority reporting products performing to agreed operating standards
Enterprise collaboration workspaces delivered and utilised
Establish agreed standards and practices for appropriate knowledge sharing
Level of high and severe classified email breaches
Percentage of 'protected' documents and emails stored outside of approved locations
Number of security incidents relating to high risk data transfers
Targeted communication awareness delivered to high risk areas
Percentage of staff using eLibrary and other information sources and find them useful
Level of satisfaction with library information staff and the provision of effective research support and/or library services
Level of conformance with copyright assurance process and timely payment of royalties

Strategies

Strategy	Lead second commissioner responsible
Continue our movement of records management to the electronic record as the 'record of authority'	Second Commissioner, Butler
Develop and provide enterprise-wide products and services that support knowledge sharing and collaboration	Second Commissioner, Butler
Support our research capability by providing and continuously improving online library and precedent tools including eLibrary, ATO law and the legal database	Second Commissioner, Granger
Enhance our business intelligence capability enabling the delivery of improved reporting and analysis across the ATO	Second Commissioner, Butler
Embed information security policies, guides, and put in place mitigations to address any significant risks	Second Commissioner, Butler
Support the development and maintenance of the Standard Business Reporting (SBR) definitional taxonomy as a participating agency	Second Commissioner, Butler

Deliverable E1.5: Issues management and support to scrutineers

Success measures

Number and percentage of scrutineer recommendations implemented in accordance with defined action plan and target dates
Trend in improved relationship with scrutineers
Senior leaders are provided with targeted and timely advice on matters of strategic significance that supports informed decision making and effective issues management

Strategies

Strategy	Lead second commissioner responsible
Continuously improve effectiveness of issues management	Second Commissioner, Granger
Provide administrative and business support to the Tax Practitioners Board	Second Commissioner, Granger
Provide advice, information and support processes for external scrutineers	Second Commissioner, Granger
Maintain and manage the memorandum of understanding policy framework	Second Commissioner, Granger
Continuously improve the identification and management of corporate issues	Second Commissioner, Granger

Enabling program component two

We enhance the capability of our people to meet our corporate outcomes now and into the future

Objective

The objective of this enabling program component is to develop a capable and engaged workforce.

This is achieved through the setting of people strategy and direction, design and implementation of workforce plans, development and delivery of products and services across the people management spectrum and internal and employee communications.

Focus areas and key drivers for 2011-12

We will continue to lead and enhance the enterprise-wide people system that positions our workforce, enabling the ATO to achieve it's current and future business outcomes. We will achieve this through an integrated, yet multifaceted, approach to ongoing support and improvement to our workforce capability, recruitment strategies, resource planning and staff engagement. This approach will be informed by a greater focus on improving our people analytics capability.

We will continue to maintain our efforts to sustain and develop a capable and engaged workforce, focusing corporate attention on enhancing the leadership capability of our frontline managers. We will continue to deliver the ATO career management program and engage tertiary institutions to forge stronger, mutually beneficial relationships with us. We will provide a range of development advancement programs and work placements to provide all of our employees with opportunities to advance their careers.

Our culture of engagement, productivity and integrity will continue to develop through promotion of continuous improvement and innovation, through targeted engagement strategies and in supporting site leadership to build business cohesion and a sense of community. A new enterprise agreement will also be established with our employees to renew the employment framework.

Key corporate priorities

Sustain a culture of engagement, productivity and integrity by delivering our People strategy 2009-12 including:

implementing the enterprise agreement
promoting continuous improvement and innovation through our innovation centre of expertise
supporting site leadership to build business cohesion, performance and talent development, championed by our SES and EL2 officers

Success measures

A positive shift in engagement of our staff in relation to the key focus areas of the 2009 engagement survey and outcomes of the state-of-service report, including the culture of innovation in the organisation
Evaluation of site leadership indicates increased business cohesion and sense of community within sites
Evaluation of viable ideas indicates improvements in business effectiveness
Implement and embed the 2011-13 enterprise agreement
The agreed plan to address key employee engagement focus areas is delivered
The endorsed national site leadership intent is implemented

Strategies

Strategy	Lead second commissioner responsible
Provide corporate leadership for the implementation of the ATO innovation framework and end-to-end continuous improvement model	Second Commissioner, Butler
Implement and administer the enterprise ideas management system and intranet site	Second Commissioner, Butler
Identify and facilitate cross-line and enterprise wide ideas for improvement	Second Commissioner, Butler
Identify key focus and priority areas from a range of different sources to enhance staff engagement	Second Commissioner, Granger
Ensure implementation of the national site leadership intent strategy	Second Commissioner, Granger
Achieve the implementation project plan for the enterprise agreement	Second Commissioner, Granger

Grow our expertise through enterprise-wide learning and development by:

continuing to implement the learning management system and finalising job profiling
enhancing the leadership capability of our frontline managers

Success measures

Deliver against the ATO learning and development plan
The level of satisfaction of the community measured through surveys
A green rating for relevant components of the corporate outcome measures relating to people

Strategies

Strategy	Lead second commissioner responsible
Implement the ATO learning and development plan	Second Commissioner, Granger

Focus on prevention, early intervention and encouraging personal responsibility for health and safety

Success measures

A vision is in place for encouraging personal responsibility for health and safety
Fair workplace principles are developed and in place that reflect fair and professional workplace behaviours
The transition has occurred to the workplace occupational health and safety harmonise laws

Strategies

Strategy	Lead second commissioner responsible
Develop and implement a vision for encouraging personal responsibility for health and safety	Second Commissioner, Granger
Implement the workplace occupational health and safety harmonisation laws	Second Commissioner, Granger
Develop and design fair workplace principles for all employees which encourages personal responsibility for a healthy, safe and professional workplace	Second Commissioner, Granger

Corporate priorities

Develop our people analytics capability to inform the people strategy, resource plan, workforce plan and location strategy

Success measures

A human resource dashboard for senior managers to help inform their business strategies

Strategies

Strategy	Lead second commissioner responsible
Establish a centre of expertise to ensure alignment at the whole-of-government enterprise level with corporate outcomes	Second Commissioner, Granger
Work with the Office of the Chief Knowledge Officer to ensure alignment with enterprise reporting	Second Commissioner, Granger

Enabling program deliverables

Deliverable E2.1: Employment framework

Success measures

The rate of disputation on matters referred to external bodies that relate to the ATO's employment framework is reduced (excluding Comcare)
ATO policies, guidelines and procedures provide comprehensive coverage of the employment framework and are available to all ATO employees
New employment instruments for SES are implemented by 1 July 2012
100% of eligible SES receive base pay and performance pay in an accurate and timely manner

Strategies

Strategy	Lead second commissioner responsible
Manage employment relations with employees and unions and provide expert support and advice in the negotiation of agreements and disputes	Second Commissioner, Granger
Continue to refine and implement the employment framework, ensuring it is up-to-date, relevant, and in accordance with employment agreements and legislative framework	Second Commissioner, Granger
Administer conditions of service and payment of employees and provide manager and employee support services	Second Commissioner, Granger
Develop and implement diversity strategies to ensure we attract the widest possible talent and that our workplace is reflective of the broader community and free of discrimination and harassment	Second Commissioner, Granger
Develop new employment instruments for all SES	Second Commissioner, Granger

Deliverable E2.2: Workforce strategy and recruitment

Success measures

All recruitment strategies are delivered as per legislative requirements and aligned with gaps in workforce capability
All workforce shifts have strategies implemented in timeframes agreed with the business areas impacted
SES recruitment meets business needs in the short and longer term
Career-management strategy deployed as per endorsed approach
Deliver an agreed plan to address key employee engagement focus areas
Implementation of the endorsed national site leadership intent

Strategies

Strategy	Lead second commissioner responsible
Forecast, monitor and assess our workforce direction against internal and external labour market trends to determine our current and future workforce needs	Second Commissioner, Granger
Design and implement recruitment, promotion, workforce shifts and mobility solutions	Second Commissioner, Granger
Recruit for the future to refresh our people	Second Commissioner, Granger

Deliverable E2.3: Workforce development

Success measures

The investment we make in learning and development results in the delivery of programs that address identified capability gaps
Deploy the career management strategy as per endorsed approach
Learning and development options (generic and tailored solutions) are available to SES

Strategies

Strategy	Lead second commissioner responsible
Building the capability of our people to meet business outcomes now and into the future through investment in learning and development	Second Commissioner, Granger
Enhance our learning culture	Second Commissioner, Granger
Coordinate and review appropriate development programs, including the graduate program	Second Commissioner, Granger
Build the capability of our leaders	Second Commissioner, Granger
Progress the implementation of the career management strategy	Second Commissioner, Granger

Deliverable E2.4: Performance and integrity

Success measures

Trend of quality referrals to Integrity Assurance increases
Deviation between our protection system and investigation outcomes narrow over time
Percentage of conformance to Commonwealth Fraud Control Guidelines
The ATO has in place the necessary practices, documentation, governance and capabilities in order to manage issues of people performance and behaviours
Our managers have access to documentation and support in order to maintain and manage employee performance and behaviour
Performance and integrity products and services delivered in accordance with internal service standards
Appropriate processes are in place to ensure the integrity of incoming employees as per agreed benchmarks

Strategies

Strategy	Lead second commissioner responsible
Provide a performance system that meets the changing needs of both the business and employees	Second Commissioner, Granger
Support high performance through recognition of employees' contributions	Second Commissioner, Granger
Promote appropriate behaviour and address underperformance and inappropriate behaviour	Second Commissioner, Granger
Manage and influence the provision of working with children and pre-engagement integrity checks and security clearance services	Second Commissioner, Granger
Manage the fraud-control and prevention program	Second Commissioner, Granger
Provide a confidential and impartial service for employees to escalate issues and concerns	Second Commissioner, Granger

Deliverable E2.5: Safety and health

Success measures

There is a downward trend in our compensable injury rate
There is a downward trend in our average length of incapacity for psychological injury
Our wellbeing program is aligned to identified risks and is communicated and implemented

Strategies

Strategy	Lead second commissioner responsible
Drive a prevention and early intervention approach to health, safety and wellbeing	Second Commissioner, Granger
Maintain the health and safety management system	Second Commissioner, Granger
Manage compensable and non-compensable injuries	Second Commissioner, Granger
Explore and implement differentiated approaches within Health Case	Second Commissioner, Granger

Deliverable E2.6: Internal communications

Success measures

News Extra delivered in accordance with agreed schedule
All corporate internal communications products are delivered in accordance with the Internal communication framework structure

Strategies

Strategy	Lead second commissioner responsible
Lead and shape internal communications	Second Commissioner, Granger

Deliverable E2.7: Sub-plan and line people

Success measures

High level of alignment of sub-plan and line communication strategies with corporate communication strategies and delivered within the governance structure of the Internal communications framework
People strategies developed at the sub-plan and line level align with and complement corporate policies and agreed timeframes
Number of sub-plan and line people strategies and plans implemented in accordance with agreed timeframes
Level of conformance of sub-plan and line people strategies, initiatives and plans with corporate requirements, business priorities, needs and agreed timeframes

Strategies

Strategy	Lead second commissioner responsible
Provide advice and support to embed corporate policies and programs across the sub-plan in relation to the employment framework	Second Commissioner, Granger
Provide advice, support and contribute to sub-plan workforce planning, including recruitment and accommodation, that aligns with our workforce plan	Second Commissioner, Granger
Provide advice, support and contribute to the learning and development program	Second Commissioner, Granger
Implement policies and programs to manage and reward performance and assure ethical behaviour in the sub-plans	Second Commissioner, Granger
Ensure a safe and healthy workforce and workplace through the implementation of early intervention, prevention and wellbeing programs at the sub-plan and line levels	Second Commissioner, Granger
Manage and provide sub-plan and line internal communication and events	Second Commissioner, Granger

Enabling program component three

Our processes, infrastructure and technology meet the changing needs of the community

Objective

The objective of this enabling program component is to deliver adaptive and practical information and communications technology and workplace infrastructure that meet our changing business needs and timeframes. The work under this program component provides a platform for cost-effective processing, internal management, and communication and interaction with taxpayers that result in improvements in compliance and service levels.

A further objective is to develop innovative approaches that substantially improve our business processes to deliver enterprise-wide productivity improvements.

This work also focuses on high priority accommodation projects to ensure that the long term infrastructure is in place to support our business with cost effective, functional and sustainable accommodation.

Focus areas and key drivers for 2011-12

We are continually exploring the possibilities new media presents, such as being available on demand at any time from any form of digital communications device. Content production in real-time as well as being at the fore-front of technology introduces a number of risks to reputation and information security. Our careful approach to communications provides for innovation and enables improvements in productivity and streamlining of processes. We keep pace with the changing needs of business, delivering adaptive and practical information while continuing to strengthen our relationships with service providers.

We aim to foster a productive work environment, promoting proper administrative practice and supporting business needs. We are changing to sustainable accommodation and fleet services, delivering dynamic and sustainable workspaces and a productive working environment.

This year we will increase our focus on high priority accommodation projects to ensure that the long term infrastructure is in place to support ATO business with cost effective, functional accommodation. Through the ATO location plan, we will position ATO business and accommodation for the next 25 years.

We will also define and establish the carbon footprint of the ATO developing clear strategies to lessen the impact of our activities on the environment and establishing clear benchmarks for measuring improvements. This will position us well for reporting against future government targets as part of the broader 'Carbon cost' scheme expected to be introduced in 2012.

Key corporate priorities

Ensure the systems that support Tax Time 2011 and 2012 are stable and secure

Success measures

Level of satisfaction with delivery of Tax Time 2011

Strategies

Strategy	Lead second commissioner responsible
Work with business to identify key priorities	Second Commissioner, Butler
Deliver Tax Time 2011 with administration of changes to the various systems for income tax processing for individuals and non-individual taxpayers	Second Commissioner, Butler
Continue to enhance technical architecture in line with evolving industry standards and emerging technologies	Second Commissioner, Butler
Apply a formalised collaborative and co-design approach to facilitate the design component of Tax Time 2012	Second Commissioner, Butler

Leverage and adapt the use of our integrated systems to re-engineer processes, and improve productivity and effectiveness

Success measures

The level of business engagement in developing, adopting and applying enterprise business processes in all work types processed through the enterprise solution
Improved operational performance and productivity results
Where possible, new laws or other change initiatives are implemented in the enterprise solution and leverage existing business processes
The level of community engagement with the current systems and the extent of our understanding of their expectations for our systems today, tomorrow and into the future

Strategies

Strategy	Lead second commissioner responsible
Work collaboratively to build knowledge of the enterprise solution and to encourage its optimal use	Second Commissioner, Butler
Ensure leverage of the enterprise solution by designing in pattern (where possible), so as to: enable timely response to government ensure consistency of systems and processing for business improve the client experience maintain the integrity of the enterprise solution	Second Commissioner, Butler
Periodically review and, where required, update our enterprise systems and processes to ensure they meet emerging needs and remain "fit for purpose"	Second Commissioner, Butler

Settle the ATO online strategy

Success measures

A shared vision has been clearly articulated to our staff and the community
Our program of work for online is confirmed, and overall we achieve the right balance of online investment and core systems evolution, and across strategic and tactical initiatives

Strategies

Strategy	Lead second commissioner responsible
Communicate, and align our executive and staff to our online strategic direction	Second Commissioner, Butler
Commit to the program of work required to deliver on our online strategic direction	Second Commissioner, Butler

Continue to improve www.ato.gov.au

Success measures

Improvements to www.ato.gov.au are made in line with the direction set by our online blueprint

Strategies

Strategy	Lead second commissioner responsible
Implement stage three of the our freedom-of-information reform strategy (2011-2012)	Second Commissioner, Granger
Our online blueprint will inform the direction of improvements to www.ato.gov.au	Second Commissioner, Butler
A plan to amalgamate the current www.ato.gov.au with our new online capability is confirmed	Second Commissioner, Butler

Upgrade systems to meet our government commitments, including displaying superannuation membership

Success measures

Degree of success in delivering key deliverables, including the government commitment to display superannuation membership
Degrees of success in delivering the stated intent of the government commitment, including displaying superannuation membership
Major program releases are deployed on schedule, meet agreed levels of functionality and staff are well equipped to use them

Strategies

Strategy	Lead second commissioner responsible
Through adherence to major program release schedules, complete the deliverables to meet government commitments, including displaying superannuation membership	Second Commissioner, Butler

Promote safeguards against technology-enabled threats, in particular identity theft and risk to the integrity of the Tax File Number

Success measures

The level of performance against IT security integrity indicators
The level of adherence with audit reports, threat and risk assessments, and penetration test
The number of critical IT systems that have system security plans in place

Strategies

Strategy	Lead second commissioner responsible
Manage the IT security system accreditation process	Second Commissioner, Butler
Enhance our monitoring and implementation of IT security risk treatments and recommendations	Second Commissioner, Butler
Enhance our IT security intelligence and threat monitoring capability	Second Commissioner, Butler
Manage the security hardening program	Second Commissioner, Butler
Promote safer computing practices in the community	Second Commissioner, Butler

Develop strategies to lessen the impact of ATO activities on the environment

Success measures

Define our carbon footprint and establish benchmarks, including targets

Strategies

Strategy	Lead second commissioner responsible
Develop and implement the action plan to manage our carbon footprint	Second Commissioner, Granger
The ATO Environmental Management Committee will develop strategies to support our business managers in managing business impacts on the environment	Second Commissioner, Granger
Develop approaches to incorporate environmental considerations as a key component of our decision-making model	Second Commissioner, Granger

Corporate priorities

Continue to manage and refresh our accommodation to ensure it meets our needs, including new sites for Geelong and Melbourne CBD

Success measures

Deliver accommodation infrastructure that meets the accommodation needs of people now and in the future in accordance with the ATO location plan 2011-16

Strategies

Strategy	Lead second commissioner responsible
Project manage the delivery of accommodation solutions for Box Hill, Dandenong, Wollongong, Brisbane CBD, Chermside, Melbourne CBD, Adelaide, Albury, Moonee Ponds and Upper Mount Gravatt	Second Commissioner, Granger

Enabling program deliverables

Deliverable E3.1: Strategy, architecture and futures

Success measures

Level of compliance with whole-of-government strategies and policies
Number of research portfolios developed and published
Number of strategy and architecture documents published
Number of architecture reference group work items completed
Number of projects developed to assist IT in meeting the emerging requirements of the administrative change agenda and future directions
Degree of success in standardisation and adoptions of enterprise architecture principles and standards
Degree of success in delivering intended outcomes of IT projects in accordance with strategy and architectural intent
Level of satisfaction with professionalism in related areas
Degree of success in facilitating the monitoring of program plans to allow for appropriate redistribution of resources
Degree of success in delivering depth and scope of business capabilities
Increased levels of client self-service
Increasing electronic interactions
Increased client satisfaction with ATO service delivery
We are recognised as a leader in service delivery
Ensure resilient architecture and process design is aligned to priority business functions whilst maintaining a timely and co-ordinated incident response capability

Strategies

Strategy	Lead second commissioner responsible
Monitor and engage in the identification and assessment of business intent, design and risks	Second Commissioner, Butler
Provide direction and leadership in the identification, assessment and integration of any new technologies and technology related innovation that may be appropriate to us	Second Commissioner, Butler
Develop and maintain our IT strategy ensuring corporate directions are effectively mapped against the changing technology landscapes	Second Commissioner, Butler
Provide direction in the development and implementation of the whole-of-government technology agenda	Second Commissioner, Butler
Promote inter-agency discussion and collaboration to improve cross-agency intelligence functions and efficiencies	Second Commissioner, Butler
Provide and ensure our enterprise architecture definitions are appropriate and well used as references in applications, information and technology development and change management	Second Commissioner, Butler
Provide ongoing architectural assurance of the conduct and outcomes of IT processes and activities	Second Commissioner, Butler
Review and update the ATO assurance framework (including independent and internal assurance) to ensure the assurance program is comprehensive and aligned to our business and technical requirements	Second Commissioner, Butler
Actively increase electronic interactions through the delivery of the ATO service delivery framework	Second Commissioner, Butler
Identify and drive resilient design and response capabilities to mitigate risks for the resources that support our priority business functions	Second Commissioner, Butler

Deliverable E3.2: Infrastructure provisioning and service delivery

Success measures

Service requests, work requests and service-level agreements, completed in accordance with agreed service standards and contractual arrangements
Management of outsourcing expenditure
Capability to recover mainframe, midrange and data warehouse environments in the case of an emergency
Level of satisfaction with IT environment as demonstrated by balanced scorecard annual assessment
Level of satisfaction with outsourcing services and service delivery
Increase in conformance with our guidelines, policy and legislative requirements with respect to the governance and design of IT systems, strategy and program of work and enterprise reporting
Increase in the availability of information via dashboards and cubes resulting in a decrease in the number of systems accesses required

Strategies

Strategy	Lead second commissioner responsible
Support our activities by providing accountability and governance for IT service delivery, including advice and support, and ongoing engagement and relationship building with key stakeholders, vendors and service providers	Second Commissioner, Butler
Enhance our reputation with the community and the government through reliable systems	Second Commissioner, Butler
Support enterprise-wide processes, products and systems	Second Commissioner, Butler
Continue to support infrastructure projects and create and maintain key aspects of IT and communications capabilities	Second Commissioner, Butler
Ensure that quality assurance processes are followed in business-as-usual activities and all new business applications	Second Commissioner, Butler
Maintain effective communication, engagement and relationships with our major external partners to ensure continuity of service and achievement of business-focussed service levels	Second Commissioner, Butler
Manage the relationships, performance and contracts with our external service providers to ensure the availability and reliability of ICT services to ATO business	Second Commissioner, Butler
Build and maintain corporate systems	Second Commissioner, Granger

Deliverable E3.3: Alignment and integration of design

Success measures

Level of satisfaction with delivery of design services (for example, through post-implementation reviews)
Level of staff participation in design learning and knowledge refresh and sharing activities (across the organisation), in line with design capability workforce strategies
Increased visibility of innovation and quality processes, tools and techniques and improved engagement with business areas
Design capability is sufficient to meet demands, in line with design capability workforce planning strategies
Level of alignment between our service delivery framework and strategic direction
Level of satisfaction reported by clients about our provision of technology-based service solutions
Number of legislative, compliance, administrative, operations and infrastructure projects that deliver strategically aligned service delivery solutions to our clients

Strategies

Strategy	Lead second commissioner responsible
Establish the corporate design direction, maintain the corporate design methodology and ensure the design assurance framework is applied	Second Commissioner, Butler
Lead and facilitate innovation, quality improvement and assurance	Second Commissioner, Butler
Ensure the design capability is appropriately resourced across the ATO (both in capability and capacity) and highly functioning	Second Commissioner, Butler

Deliverable E3.4: Application development and management

Success measures

Number of severity 1 and 2 incidents received and resolved in accordance with service level agreements
Number of change requests provided in accordance with agreed time frames
Percentage of incidents managed within service standards
Operating expense variation from budget is within acceptable limits
Number of releases built and implemented on schedule
Number of legislative, compliance, administrative, operations and infrastructure projects delivered within business agreed timeframes and within agreed budget
Number of defects raised post production implementation
Level of adherence to practice statement as assessed by internal and/or external auditors
Number of architecture design service requests completed within agreed timeframes
Number of architecture assurance service requests completed within agreed timeframes

Strategies

Strategy	Lead second commissioner responsible
Work in collaboration with our business partners to focus on delivering solutions that realise business needs and benefits	Second Commissioner, Butler
Continue to enhance our IT systems, processes and applications to ensure they remain stable, secure and responsive to the complexities of the Australian taxation system	Second Commissioner, Butler
Enable business continuity by provisioning development and support for core business applications and related processes	Second Commissioner, Butler
Maintain and regularly renew our current production systems to ensure that they operate reliably to deliver new policy and cyclical changes to a very high standard	Second Commissioner, Butler

Deliverable E3.5: IT system security, compliance and assurance

Success measures

Number of IT security compliance and assurance reviews undertaken
Number of risk assessments and threat models undertaken
Number of IT projects obtaining sign-off through the IT security process
Number of outstanding IT security risk treatments
Number of IT systems accredited
Degree of success in achieving an appropriate balance between IT security controls and application useability
Number of vulnerabilities identified
Number of IT security research papers provided
Compliance against audit report recommendations
Number of computer forensics investigations conducted
Level of performance against IT security integrity indicators

Strategies

Strategy	Lead second commissioner responsible
Improve assurance and compliance work based on the assurance and compliance blueprint, resulting in a better ability to target issues of risk and ensure greater coverage of our systems and employees and service providers	Second Commissioner, Butler
Enhance our IT security intelligence and threat modelling capability	Second Commissioner, Butler
Support our compliance initiatives through IT forensic support, investigation and analysis	Second Commissioner, Butler
Enhanced capability of IT staff through provision of better tools and technology for conducting access visits and warrants	Second Commissioner, Butler
Develop specific focus and processes to ensure compliance with audit logging plans	Second Commissioner, Butler
Balance IT security requirements with business needs, including recommendations from external reviews	Second Commissioner, Butler
Enhance the IT security system accreditation framework and plan to accredit remaining critical systems including those from service providers	Second Commissioner, Butler
Enhance our monitoring and/or implementation of IT security risk treatments and/or recommendations in a timely manner	Second Commissioner, Butler
Ensure the IT security framework is aligned with our business needs and security control requirements. Review and enhance security architecture within the enterprise architecture framework to ensure that emerging threats are adequately managed	Second Commissioner, Butler
Enhance the Vulnerability Management and Research (VMR) capability through additional skills and resources	Second Commissioner, Butler
Leverage from expertise and access to global knowledge base of service providers such as Hewlett Packard Enterprise Services (HPES) to assist in formulating strategy to support some of our outcomes	Second Commissioner, Butler

Deliverable E3.6 Physical workplace and administration

Success measures

Property and accommodation management fosters a physical working environment that enhances productivity and safeguards personal security
Property, accommodation and fleet management is responsive to the changing needs of our business while meeting ongoing government requirements
Property, accommodation and fleet management delivers efficiencies to us

Strategies

Strategy	Lead second commissioner responsible
Manage property and accommodation to meet business needs	Second Commissioner, Granger
Provide corporate security policies and services (non-IT)	Second Commissioner, Granger
Provide and manage site physical services	Second Commissioner, Granger
Provide and manage facilities services	Second Commissioner, Granger
Manage our fleet	Second Commissioner, Granger
Manage our carbon footprint	Second Commissioner, Granger

Footnotes

¹ This figure for average full-time employees (FTE) is made up of 22,125 ATO, 139 Tax Practitioners Board and excludes the Australian Valuation Office.

² This figure is based on the 2011-12 Portfolio Budget Statements. It includes depreciation, and funding for the Tax Practitioners Board and Australian Valuation Office.

Last Modified: Tuesday, 16 August 2011

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