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  • Overall assessment of performance

    Overall self-assessment rating: Good

    As a regulator of the tax and superannuation systems in Australia, we have assessed our overall performance against the Regulator Performance Framework to be good.

    This assessment is based on the outcomes of our metrics and the improvements made for each of the six key performance indicators (KPIs). We have assessed our performance to be good for all six KPIs. Details of our assessment are outlined in the individual KPI summaries which commence on page 12.

    Overall, we achieved positive results (improved or met target) for 18 of the 34 ATO-specific metrics, with two broadly stable, three showing a decline, and 11 based on activities (where trends in the metrics do not directly reflect effectiveness of performance). For the three where performance declined, one did not meet target, the other two do not have targets, however there was an increase in elapsed time in days for private rulings, and perceptions of fairness in disputes remained stable with regard to the process but declined with regard to the final decision.

    Following is a breakdown of our assessment for each KPI. Some metrics apply to more than one KPI, with results for these metrics included within the summary for all relevant KPIs.

    KPI 1: Regulators do not unnecessarily impede the efficient operation of regulated entities

    Assessment:

    Good

    Summary of metric results:

    Improved or met performance target – 6

    Metrics 2–5; S1, S2

    Stable – 1

    Metric 1

    Decline – 0

    –

    Activity-based (where trend does not reflect performance) – 1

    Metric A2

    Activity-based examples:

    Making it easy to comply

    Addressing unintended outcomes in tax and superannuation laws

    Changed approaches during COVID-19

    Improving digital services

    Support for the superannuation system
    KPI 2: Communication with regulated entities is clear, targeted and effective

    Assessment:

    Good

    Summary of metric results:

    Improved or met performance target – 4

    Metrics 6, 7, S3, S4

    Stable – 1

    Metric 9

    Decline – 1

    Metric 8

    Activity-based (where trend does not reflect performance) – 5

    Metrics A3–A7

    Activity-based examples:

    Public advice and guidance

    School resources
    KPI 3: Actions undertaken by regulators are proportionate to the regulatory risk being managed

    Assessment:

    Good

    Summary of metric results:

    Improved or met performance target – 1

    Metric 10

    Stable – 0

    –

    Decline – 1

    Metric 11

    Activity-based (where trend does not reflect performance) – 1

    Metric A11

    Activity-based examples:

    Tax gap analysis

    Ensuring the integrity of the tax and superannuation systems
    KPI 4: Compliance and monitoring approaches are streamlined and coordinated

    Assessment:

    Good

    Summary of metric results:

    Improved or met performance target – 4

    Metrics 12–14; S5

    Stable – 0

    –

    Decline – 0

    –

    Activity-based (where trend does not reflect performance) – 3

    Metrics A8–A10

    Activity-based examples:

    Improving the client experience

    Modernising registry services

    Improvements to Single Touch Payroll

    Use of data and analytics

    Cross-government data sharing
    KPI 5: Regulators are open and transparent in their dealings with regulated entities

    Assessment:

    Good

    Summary of metric results:

    Improved or met performance target – 2

    Metrics S6–S8

    Stable – 0

    –

    Decline – 1

    –

    Activity-based (where trend does not reflect performance) – 0

    –

    Activity-based examples:

    Governance arrangements

    Taxpayers’ Charter and complaints

    External scrutiny

    Management of objections and disputes
    KPI 6: Regulators actively contribute to the continuous improvement of regulatory frameworks

    Assessment:

    Good

    Summary of metric results:

    Improved or met performance target – 1

    Metric S9

    Stable – 0

    –

    Decline – 0

    –

    Activity-based (where trend does not reflect performance) – 1

    Metric A1

    Activity-based examples:

    Advising Treasury and government

    Tax practitioner support

    Collaboration with digital partners
    Progress regarding areas of improvement identified in our 2019–20 report is set out below:

    Areas for improvement identified in 2019–20 report

    Progress in 2020–21

    To build trust and confidence in the tax and superannuation systems

    Partially Improved: Overall client and community confidence increased in 2020–21, rising to a record high score of 68% (two points higher than previous year) and above our target of 65%.

    Client perceptions of procedural fairness regarding dispute activities increased to 60% (up from 52% in 2019–20). At the same time, there was a decline in client perceptions of final outcome fairness (with 60% agreeing the ATO final outcome was fair, down from 65% in 2019–20).

    To be an integrated, streamlined and data driven organisation

    Partially improved: Our 2020–21 performance results demonstrate improvements in some elements of our efficiency and our use of data, with other results remaining broadly stable.
      Last modified: 12 Apr 2022QC 69229