• Schedule A - Performance outcome measures

    This Schedule provides a range of agreed measures for the Council on Federal Financial Relations to determine whether the ATO has achieved the stated outcomes in clauses 10 and 11 of this Agreement.

    Achievements against these measures may be found in the annual GST administration performance reports provided by the ATO.

    Notes for Schedule A: Where international benchmarking figures are shown, these are based on the latest information available. Definitions of each measure are described in the Schedule A explanatory notes.

    Maintain compliance

    Performance category

    Measure

    1. Revenue outcome

    a. GST revenue (cash)

    Total cash

    Customs cash

    2. GST debt

    a. GST debt outstanding

    Total

    Collectable

    b. GST debt collection rate

    Supplementary indicators

    c. Interest paid on delayed refunds

    d. GST debt non-pursuit

    Dollar

    Percentage

    e. Ageing of GST debt - number of cases

    <30 days

    <60 days

    <90 days

    >90 days

    Total

    f. Ageing of GST debt - value

    <30 days

    <60 days

    <90 days

    >90 days

    Total

    3. Trend over time in GST gap

    a. Estimated GST gap - value ($m)

    b. Estimated GST gap excluding debt as a percentage of accrual revenue

    c. Estimated GST gap including debt as a percentage of accrual revenue

    Compliance outcomes

    Performance category

    Measure

    1. Compliance outcomes

    a. Strike rate

    b. Compliance liabilities raised

    c. Voluntary disclosure large market

    Number

    Value $

    d. Compulsory GST registrations compared to potential GST registrations based on income tax returns data

    e. BAS lodgment

    % lodged - monthly

    % lodged - quarterly

    % lodged on time - monthly

    % lodged on time - quarterly

    Supplementary indicators

    f. Audit coverage

    International benchmark (2005) Average 5.85%, range 0.6% to 27.7%

    g. Objection rate

    Cost effective administration

    Performance category

    Measure

    1. Cost effectiveness

    a. Cost as a % of revenue

    International benchmark (2007) Average 1.22, range 0.82 to 1.53

    b. Cost per registrant

    International benchmark (2007) Average $410, range $157 to $527

    2. Operational and cost management

    a. Variation of GST administration costs from agreed budget (total admin budget)

    b. Compliance costs as a % of total admin costs

    c. Electronic activity statements are finalised in 12 business days

    d. Objections are finalised in 56 calendar days of receiving all necessary information

    e. Written technical advice:

    Taxpayer requests are actioned in 28 calendar days

    Private rulings are finalised in 28 calendar days of receiving all necessary information

    f. Telephone general enquiry service - general calls answered within 5 minutes

    Supplementary indicators

    g. BAS lodgment method - % of BAS lodged electronically

    Overall

    Monthly remitters

    Quarterly remitters

    Annual remitters

    h. Quality of technical advice - Percentage of cases that passed

    (previously reported measure A-grade pass - ATO standard)

    i. Australian resident ABR registrations are finalised in 20 business days.

    Australian Customs and Border Protection Service (ACBPS)

    ACBPS Productivity Outcomes

    Measure

    1. Management of GST revenue collection

    a. GST liability assessed

    b. GST collected

    2. Maintain compliance

    a. Costs of import and export compliance

    b. Compliance coverage - imports

    c. Compliance coverage - exports

    d. Audit coverage - Tourist Refund Scheme (TRS)

    e. TRS claims rejected

    f. GST adjustments - underpaid GST revenue

    g. GST adjustments - rejected TRS claims

    h. Total GST adjustments

    i. Compliance yield

    3. Cost effective administration

    a. Costs of import processing

    b. Costs of export processing

    c. Costs of import and export compliance

    d. Costs of administering the TRS

    e. Total costs

    f. Import declarations processed

    g. Export declarations processed

    h. Total TRS claims processed

    i. Total costs as a % of total GST liability assessed

    j. Total costs as a % of total GST collected

     

      Last modified: 26 Jun 2014QC 40911