• Specific

    Indicators should have a clear, unambiguous description so that everybody has a common understanding of the information the indicator is expected to deliver.

    Express the indicators in a way that will help you to identify whether compliance behaviour has changed as a result of your strategies. A simple way to do this is to describe the indicator as 'a change or a difference in the rate or ratio or number of …'


    A change in the percentage of activity statements lodged by the due date by sole traders with a turnover of less than $1 million.

    Comparing the compliance behaviour before you implemented your strategies to the behaviour afterwards allows you to understand whether there is a change in behaviour that correlates with your strategies.

    End of example

    You need to look at how you are going to measure changes from one period to the next. Consider the following questions when deciding which measurement method to use.

    • Can you express the indicator in a numeric form?
    • Will you compare the data against some form of benchmark?
    • Is a calculation such as a ratio involved? What are the components of the calculation?
    • Will you measure the whole population of interest or restrict your analysis to a sample?


    A change in average rental income.

    Calculated by dividing total dollar value of rental income by the total number of taxpayers reporting rental income.

    End of example

    Find out more

    For more information on measurement methods and data collection, see Measuring your indicators

    End of find out more
      Last modified: 13 Jan 2015QC 25789