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  • Phases 1 to 6 benchmarks (2011–2016)

    Table 9.1 - GST whole of system (% that agree)

    Benchmark

    2011

    2012

    2013

    2014

    2015

    2016

    Most businesses dodging GST get caught

    63%

    58%

    60%

    63%

    68%

    65%

    Meeting GST requirements helps you keep track of the performance of the business

    60%

    64%

    69%

    71%

    70%

    62%

    The burden that the GST places on business is unfair

    51%

    50%

    47%

    41%

    43%

    41%

    Dealing with GST is an extra burden for the business

    63%

    62%

    61%

    60%

    58%

    58%

    Overall the GST is a fair tax

    63%

    58%

    65%

    68%

    71%

    67%

    Paying GST you collect to the ATO is the right thing to do

    97%

    96%

    95%

    97%

    97%

    96%

    Businesses are having to do the ATO’s job for them by collecting and passing on the GST

    71%

    68%

    69%

    64%

    61%

    63%

    ATO penalties on businesses that get their GST requirements wrong are too harsh

    39%

    36%

    33%

    34%

    40%

    30%

    Table 9.2 - Lodgment (% that agree)

    Benchmark

    2011

    2012

    2013

    2014

    2015

    2016

    I have been late in lodging a BAS in the past year

    40%

    41%

    44%

    40%

    41%

    41%

    It’s easy to get your BAS in on time

    80%

    75%

    74%

    79%

    81%

    82%

    Getting help from a tax or BAS agent makes it much easier to meet GST requirements

    69%

    70%

    68%

    67%

    73%

    76%

    It’s important to make sure the BAS is in on time, even if there could be some mistakes on it

    52%

    51%

    53%

    49%

    60%

    53%

    The penalties for not lodging a BAS are worse than the penalties for getting a few things wrong

    39%

    31%

    35%

    37%

    46%

    37%

    Table 9.3 - Payments (% that agree)

    Benchmark

    2011

    2012

    2013

    2014

    2015

    2016

    Sometimes you might need to delay paying GST in order to pay other creditors

    28%

    24%

    26%

    27%

    29%

    26%

    It’s OK to pay your debt late, as long as it gets paid

    43%

    39%

    43%

    43%

    42%

    41%

    Most businesses use GST funds to manage their cash-flow

    55%

    46%

    42%

    44%

    48%

    45%

    It’s normal for tradies to give a discount if people offer to pay cash

    38%

    31%

    36%

    29%

    36%

    31%

    GST collected is not the business’ money to play with

    82%

    82%

    83%

    80%

    82%

    82%

    Table 9.4 - Registration and correct reporting (% that agree)

    Benchmark

    2011

    2012

    2013

    2014

    2015

    2016

    It is easy to register for GST

    84%

    78%

    79%

    82%

    86%

    78%

    Mistakes on the BAS are inevitable

    56%

    52%

    50%

    50%

    51%

    49%

    Occasional cash in hand payments do no harm to anyone

    20%

    14%

    14%

    17%

    18%

    13%

    Very few businesses would bother recording all cash transactions on their BAS

    38%

    28%

    28%

    27%

    34%

    33%

    It’s easy to know what you can and can’t claim GST on, and where something is exempt

    77%

    76%

    74%

    78%

    81%

    80%

    Tweaking the numbers on your BAS a little bit can help the business financially

    6%

    8%

    7%

    6%

    7%

    8%

      Last modified: 20 Apr 2017QC 51810