ATO Regulator Performance Framework self-assessment report 2018-19
About the Regulator Performance Framework
As part of the Government’s regulatory reform agenda, the government released its Regulator Performance Framework under the 2014 Spring Repeal Day. The Framework is an important element of the government’s commitment to reduce the cost of unnecessary or inefficient regulation imposed on individuals, business and community. As a regulator, the Australian Taxation Office (ATO) is required to self-assess its performance against the Regulator Performance Framework.
The Regulator Performance Framework comprises six outcomes-based key performance indicators (KPIs) and associated measures. The KPIs articulate the government’s overarching expectations of regulator performance, namely that:
- regulators do not unnecessarily impede the efficient operation of regulated entities
- communication with regulated entities is clear, targeted and effective
- actions undertaken by regulators are proportionate to the risk being managed
- compliance and monitoring approaches are streamlined and coordinated
- regulators are open and transparent in their dealings with regulated entities
- regulators actively contribute to the continuous improvement of regulatory frameworks.
About this report
The Commissioner of Taxation is responsible for administering Australia’s tax system and significant aspects of Australia’s superannuation system, and operates as the Australian Government’s principal revenue collection agency. We administer legislation governing tax, and support the delivery of government benefits to the community.
This report addresses the Regulator Performance Framework’s ATO-specific metrics and reporting requirements agreed with the Board of Taxation (initially in 2015, and updated in 2018). It is an assessment of our performance as a regulator for 2018–19.
The 2017–18 ATO Regulator Performance Framework self-assessment report forms the basis for reporting in 2018–19. The 2017–18 report identified two areas requiring ongoing focus which are aligned with our intent and focus for the next five years to 2024, specifically to:
- build trust and confidence in the tax and superannuation systems
- be an integrated, streamlined and data driven organisation.
Progress in 2018–19 regarding these areas for improvement is outlined on page 3.