Show download pdf controls
  • Figure 2.1 Compliance liabilities and collections by product, 2012–13 to 2016–17

    Liabilities

    Product

    Liabilities 2012–13
    $m

    Liabilities 2013–14
    $m

    Liabilities 2014–15
    $m

    Liabilities 2015–16
    $m

    Liabilities 2016–17
    $m

    Income Tax

    9,066

    9,943

    9,934

    9,470

    11,664

    GST

    2,558

    4,551

    2,965

    3,773

    3,415

    Superannuation

    538

    654

    630

    559

    496

    Excise

    13

    37

    11

    -39

    -20

    TOTAL

    12,176

    15,185

    13,541

    13,762

    15,555

    Estimated cash collections

    Product

    Collections 2012–13
    $m

    Liabilities 2013–14
    $m

    Liabilities 2014–15
    $m

    Liabilities 2015–16
    $m

    Liabilities 2016–17
    $m

    Income Tax

    5,601

    6,112

    6,837

    6,639

    7,286

    GST

    2,033

    3,022

    2,495

    2,814

    2,755

    Superannuation

    276

    265

    235

    218

    181

    Excise

    -7

    -15

    19

    -53

    -19

    TOTAL

    7,903

    9,384

    9,585

    9,618

    10,203

    Notes:
    Collections are a combination of actual collections and estimates of collections based on sampling.
    Collections also include collections on tax, penalties and interest raised in prior years.
    Liabilities are the net value of debit and credit amendments from active compliance intervention on returns, statements and claims. The impact is a combination of tax, penalties and interest and transfer payments and covers excise, goods and services tax.
    Results also include our activities to prevent incorrect refunds or payments being issued.
    Over this period, liabilities have been higher than cash collections as a proportion of liabilities raised. This is because large audit results in dispute take time to resolve through court processes.
    Cash collections include cash paid on disputed amended assessments raised.
    Outcomes reported above do not include wider revenue effects.
      Last modified: 30 Oct 2017QC 53777