• GST administration mid-year performance report 2016–17

    Executive summary

    On behalf of the Commissioner of Taxation, I am pleased to provide this mid-year report on the ATO’s administration of the GST). This report is a requirement under the GST Administration Performance Agreement.

    During the first six-months of 2016–17, we have continued to meet and exceed our performance targets. We are also continuing to meet the challenges of transforming into a contemporary and service-orientated organisation.

    By 31 December 2016, we had collected $29.63 billion in net GST cash (excluding non-general interest charge penalties), 2.8% higher than the same time last year, and raised $1.76 billion in GST liabilities from compliance activities. We are on track to meet our year-end commitments.

    We continued to develop innovative and improved products and services so clients can more easily meet their GST obligations. This includes providing greater certainty through a range of publications, easier access to advice, and streamlined procedures such as the simpler business activity statement (BAS). We also conducted client engagement activities aimed at changing behaviours and reducing the likelihood of errors.

    On-time lodgment of monthly BAS increased steadily but there was a small decline in on-time and overall lodgment of quarterly BAS. We are investigating this trend and will be taking action to address it.

    The number of objections received decreased by 30% compared to the same time last year, indicating that disputes are being resolved during the audit, part of our early engagement strategy. This is a positive trend and we are analysing this improvement to fully understand the factors contributing to the decrease.

    The number of new GST litigation matters also decreased. While we had only one court decision during the period, we had seven matters before the Administrative Appeals Tribunal – all favourable to the ATO. The one Federal Court decision was a significant matter Uber B.V v Commissioner of Taxation [2017] FCA 110 (Uber B.V.) and it has affirmed that ride-sourcing is taxi travel within the meaning of GST law.

    The remainder of the year sees us well placed to deliver on our commitments. I look forward to our continued work with representatives from the states and territories and members of the GST Policy and Administration Subgroup.

    Tim Dyce

    Deputy Commissioner Indirect Tax

      Last modified: 26 Jun 2017QC 52668