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  • Activities

    We undertake a range of activities to support the delivery of the tax and superannuation systems. Outputs include information assistance services, processing and assurance activities, along with internal services for our own staff.

    TABLE 5.17 Activities and outputs – Information and assistance services, 2015–16 to 2017–18(a)

    Activity

    Results

    2015–16

    2016–17

    2017–18

    Number of non-digital, inbound customer service interactions

    11,652,688

    11,004,282

    Number provided of interpretative guidance products

    43,000

    45,000

    55,048

    Number provided of private rulings

    9,400

    7,300

    6,459

    Perceptions that the process was fair in disputes(b)

    55%

    56%

    54%

    Perceptions that the process was fair in audits(b)

    66%

    71%

    Perceptions that the process was fair in debt(b)

    73%

    72%

    Perceptions that the process was fair in advice(b)

    75%

    73%

    Perceptions that the process was fair in audits, advice or private rulings(b)

    66%

    Number of test case litigations finalised

    8

    2

    5

    – = Performance measure is new, has not previously been reported in the annual report for the given years, has not been reported using the same methodology, or has been retired.

    Notes:
    (a) Some items reported for 2017–18 (such as Proportion of tax returns lodged electronically) relate to the 2016–17 tax year.
    (b) Survey methodology changes were implemented in 2017–18, with presented results reflecting outcomes for part of the 2017–18 financial year. As a result, caution should be exercised in comparing trends across years.
    TABLE 5.18 Activities and outputs – Obligations and entitlements processing, 2015–16 to 2017–18(a)

    Activity

    Results

    2015–16

    2016–17

    2017–18

    Number of registrations processed

    1.5 million

    1.7 million

    1.8 million

    Number of returns, statements and forms processed

    92.3 million

    97.9 million

    105.9 million

    Number of taxpayers who meet their lodgment obligations for income tax returns

    88.0%

    88.5%

    88.8%

    Number of taxpayers who meet their lodgment obligations for activity statements

    90.5%

    88.2%

    88.9%

    Proportion of tax returns lodged electronically

    95.5%

    96.3%

    97.0%

    Number of payments processed

    24.1 million

    25.2 million

    27.0 million

    Proportion of payments made and received through electronic channels

    96.5%

    97.5%

    98.2%

    Note:
    (a) Some items reported for 2017–18 (such as Proportion of tax returns lodged electronically) relate to the 2016–17 tax year.
    Table 5.19 Activities and outputs – Revenue assurance, 2015–16 to 2017–18(a)

    Activity

    Results

    2015–16

    2016–17

    2017–18

    Number of refunds issued

    13.0 million

    13.0 million

    13.4 million

    Number of compliance audits, reviews and other checks undertaken

    3.8 million

    3.1 million

    3.4 million

    Number of international information exchanges incoming

    409

    517

    463

    Number of international information exchanges outgoing

    282

    427

    243

    Value of tax collected, gross

    $440.0 billion

    $458.4 billion

    $498.9 billion

    Value of tax collected, net

    $342.6 billion

    $359.3 billion

    $396.6 billion

    Value of refunds paid

    $97.4 billion

    $99.1 billion

    $102.3 billion

    Value of compliance liabilities as a result of compliance audits, reviews and other checks raised

    $13.8 billion

    $15.6 billion

    $16.9 billion

    Value of compliance liabilities as a result of compliance audits, reviews and other checks collected

    $9.6 billion

    $10.2 billion

    $11.8 billion

    Value of penalties and interest collected

    $2.4 billion

    $3.6 billion

    $2.8 billion

    Value of debt holdings: Collectable debt(b)

    $19.2 billion

    $20.9 billion

    $23.7 billion

    Value of debt holdings: Collectable debt(b) _ activity statement debt

    $10.2 billion

    $11.3 billion

    $12.3 billion

    Value of debt holdings: Collectable debt(b) _ income tax debt

    $8.3 billion

    $8.8 billion

    $10.3 billion

    Value of debt holdings: Collectable debt(b) _ superannuation guarantee charge debt

    $0.6 billion

    $0.7 billion

    $0.9 billion

    Value of debt holdings: Debt subject to objection or appeal

    $8.2 billion

    $8.0 billion

    $9.7 billion

    Value of debt holdings: Insolvency debt

    $6.4 billion

    $7.2 billion

    $7.0 billion

    Value of debt nor pursued: uneconomical to pursue

    $1.7 billion

    $1.4 billion

    $1.1 billion

    Value of debt nor pursued: irrecoverable at law

    $3.1 billion

    $2.5 billion

    $3.7 billion

    Ratio of debt uneconomical to pursue to ATO net cash collections

    0.4%

    0.3%

    – = Performance measure is new, has not previously been reported in the annual report for the given years, has not been reported using the same methodology, or has been retired.

    Notes:
    (a) Some items reported for 2017–18 (such as Proportion of tax returns lodged electronically) relate to the 2016–17 tax year.
    (b) The breakdown of collectable debt lists only the major components. Rounding causes the totals to differ from the sum of the components.
    TABLE 5.20 Activities and outputs – Securing retirement income, 2015–16 to 2017–18(a)

    Activity

    Results

    2015–16

    2016–17

    2017–18

    Number of lost superannuation accounts

    591,622

    628,658

    579,722

    Number of ATO-held superannuation accounts(b)

    5.1 million

    5.7 million

    5.7 million

    Proportion of member contribution statements lodged on time(c)

    99.9%

    98.9%

    97%

    Proportion of super guarantee contribution payments conforming with the SuperStream data and payment standard

    89.4%

    93.7%

    96.9%

    Number of excess contributions determinations issued

    96,525

    80,384

    84, 453

    Number of Division 293 tax assessments issued

    137,673

    139,562

    144,761

    Proportion of excess contributions issued within 6 months of ATO receiving all relevant information

    94.5%

    97.2%

    99.4%

    Proportion of self-managed superannuation funds (SMSFs) with contraventions reported by approved SMSF auditors compared to the total number of SMSFs

    1.6%(d)

    1.4%(e)

    1.5%(f)

    Value of lost superannuation accounts

    $11.7 billion

    $14.1 billion

    $13.5 billion

    Value of ATO-held superannuation accounts(b)

    $3.2 billion

    $3.8 billion

    $4.1 billion

    Value of excess contributions determinations issued

    $789.3 million

    $632.8 million

    $734.6 million

    Value of Division 293 tax assessments issued

    $504.1 million

    $512.0 million

    $530.6 million

    Reduction in cost (to industry) of processing as a result of SuperStream(g)(h)

    8%

    6%

    – = Performance measure is new, has not previously been reported in the annual report for the given years, has not been reported using the same methodology, or has been retired.

    Notes:
    (a) Some items reported for 2017–18 (such as Proportion of tax returns lodged electronically) relate to the 2016–17 tax year.
    (b) ATO-held super accounts include unclaimed super money and Superannuation Holding Accounts special account.
    (c) Of those member contribution statements lodged by large APRA-regulated funds.
    (d) Relates to contraventions reported for 2013–14 as at 30 June 2016.
    (e) Relates to contraventions reported for 2014–15 as at 30 June 2017.
    (f) Relates to contraventions reported for 2015–16 as at 30 June 2018.
    (g) In 2010, the unit cost of processing (average cost of processing contributions and rollovers) was estimated at $2.76. There has been a nearly 60% reduction since 2010.
    (h) Estimated annual unit cost of (average cost of processing contributions and rollovers) began in the 2015–16 financial year, making 2016–17 the first year we could calculate an annual reduction.
    TABLE 5.21 Activities and outputs – Business, partner and government interactions, 2015–16 to 2017–18

    Activity

    Results

    2015–16

    2016–17

    2017–18

    Proportion of draft legislation which is assured before introduction to Parliament

    91.2%

    86.5%

    100%

    Effectiveness of public advice issued

    * In particular, in 2017–18, responses showed:

    • 2 out of 3 clients were able to find the guidance they needed
    • 2 out of 3 clients thought the guidance applied to their specific circumstances
    • there is room for improvement in making our guidance easy to find
     

    The external client survey results are positive overall, showing that we are improving the client experience in relation to our advice and guidance.

    The external survey results are positive overall. The perceptions of our public advice and guidance improved in nearly all areas compared with last financial year.

    The external survey results are positive overall, showing that our public advice and guidance is meeting the needs of our clients.*

    TABLE 5.22 Activities and outputs – Corporate services, 2015–16 to 2017–18

    Activity

    Results

    2015–16

    2016–17

    2017–18

    Rate of unscheduled absence (days)

    14.4

    13.2

    13.4

    Employee perceptions of senior leadership

    48%

    49%

    54%

    TABLE 5.23 Activities and outputs – Administered program outputs, 2015–16 to 2017–18

    Activity

    Results

    2015–16

    2016–17

    2017–18

    Program 1.5 – Australian Screen Production Incentive – Number of tax offsets issued compared to the number of tax offset entitlements

    Issued: 206

    Entitled: 286

    Issued: 168

    Entitled: 220

    Issued: 203

    Entitled: 273

    Program 1.5 – Australian Screen Production Incentive – Value of tax offsets issued compared to the value of tax offset entitlements

    Issued: $325.2 million

    Entitled: $388.1 million

    Issued: $279.7 million

    Entitled: $313.7 million

    Issued: $281.8 million

    Entitled: $291.9 million

    Program 1.6 – Exploration Development Incentive – Number of applications made by mining exploration companies

    84

    54

    40

    Program 1.6 – Value of exploration expenditure sought to be converted into credits before ATO applies statutory cap on total credits

    $70.3 million

    $45.7 million

    $44.5 million

    Program 1.7 – Fuel Tax Credits Scheme – Number of registered participants

    231,591

    235,389

    240,538

    Program 1.7 – Fuel Tax Credits Scheme – Proportion of payments processed within service standard timeframes

    99%

    99%

    99%

    Program 1.8 – National Rental Affordability Scheme – Number of tax offsets processed

    27,305

    27,295

    26,000

    Program 1.9 – Product Stewardship for Oil – Number of claims processed

    530

    422

    419

    Program 1.9 – Product Stewardship for Oil – Number of participants registered

    41

    38

    41

    Program 1.9 – Product Stewardship for Oil – Proportion of payments processed within service standard timeframes

    93%

    97%

    99%

    Program 1.10 – Research and Development Tax Incentive – Number of claims processed for 38.5% non refundable research and development tax offset claimants(a)

    1,515

    1,812

    1,754

    Program 1.10 – Research and Development Tax Incentive – Number of claims processed for 43.5% refundable research and development tax offset claimants(b)

    10,608

    11,262

    11,402

    Program 1.10 – Research and Development Tax Incentive – Proportion of offsets processed within service standard timeframes

    34%

    42%

    76%

    Program 1.11 – Low Income Superannuation Tax Offset – Number of beneficiaries of entitlements determined

    3.1 million

    3.0 million

    3.0 million

    Program 1.11 – Low Income Superannuation Tax Offset – Value of entitlements determined

    $798.5 million

    $770.6 million

    $772.4 million

    Program 1.11 – Low Income Superannuation Tax Offset – Proportion of original contributions paid within 60 days

    100%

    99.99%

    99.99%

    Program 1.12 – Private Health Insurance Rebate – Private health insurance tax offsets claimed and liability imposed on lodging eligible individuals – number and value

    660,087

    $551.8 million

    677,724

    $594.4 million

    665,843

    $623.7 million

    Program 1.12 – Private Health Insurance Rebate – Number of individuals with private health insurance rebate details assessed through the tax system

    7.6 million

    Program 1.13 – Superannuation Co-contribution Scheme – Number of beneficiaries of entitlements determined

    488,037

    451,137

    405,659

    Program 1.13 – Superannuation Co-contribution Scheme – Value of entitlements determined

    $153.8 million

    $142.8 million

    $130 million

    Program 1.13 – Superannuation Co-contribution Scheme – Proportion of original co contributions paid within 60 days

    98.8%

    98.5%

    87.7%

    Program 1.15 – Targeted Assistance Through the Taxation system – Number of interest payments processed

    347,146

    232,440

    289,876

    Program 1.15 – Targeted Assistance Through the Taxation system – Proportion of unclaimed superannuation accounts where interest is paid to the account owner compared to total accounts transferred

    100%

    100%

    100%

    Program 1.16 – Interest on Overpayment and Early Payments of Tax – Number of clients entitled to credit interest due to processing performance

    650,879

    196,339

    566,816

    Program 1.16 – Interest on Overpayment and Early Payments of Tax – Proportion of credit interest paid due to processing performance compared to all credit interest paid

    28.4%

    33.7%

    13.2%

    Program 1.18 – Seafarer Tax Offset – Number of tax offsets processed

    0

    Less than 5

    Less than 5

    Program 1.18 – Seafarer Tax Offset – Value of tax offsets processed

    0

    $12.2 million

    $9.1 million

    – = Performance measure is new, has not previously been reported in the annual report for the given years, has not been reported using the same methodology, or has been retired.

    Notes:
    (a) For 2015–16 and 2016–17 the tax offset percentage was 40% and changed to 38.5% in the 2017–18 PBS.
    (b) For 2015–16 and 2016–17 the tax offset percentage was 45% and changed to 43.5% in the 2017–18 PBS.
      Last modified: 26 Oct 2018QC 57161