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  • Schedule A: Performance Outcomes

    Maintain compliance

    Table 1.1 - Key outcome: Revenue outcome (Core indicator)

    Measure

    2013–14

    2014–15

    2015–16

    GST revenue total (cash)

    $51.1b

    $54.3b

    $57.4b

    GST revenue Customs cash (net)

    $3.2b

    $3.4b

    $3.5b

    Collections growth softened slightly in 2015–16 compared to 2014–15. This was consistent with growth in consumption subject to GST and dwelling investment.

    GST revenue outcome graph

    Table 1.1 – GST revenue outcome graph  The data that built this graph, showing the GST revenue outcome for the past three financial years, is detailed in the above table.

    Table 1.2 - Key outcome: GST Debt (Core indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Total debt outstanding

    $5.1b

    $5.0b

    $5.0b

    Collectable

    $3.6b

    $3.5b

    $3.4b

    Collection rate

    7.0%

    6.4%

    5.9%

    In 2015–16, GST collectable debt decreased by 2.6%.

    Collectable debt is debt that is not subject to objection or appeal or to some form of insolvency administration. The GST debt collection rate is the estimated collectable GST debt as a percentage of GST revenue. The measure uses the estimated GST collectable debt amount as a percentage of 12 months GST revenue collections.

    GST debt outcome graph

    Table 1.2 - GST debt outcome graph The data that built this graph, showing the GST total and collectable debt figures for the past three financial years, is detailed in the above table.

    Table 1.3 - Key outcome: GST debt (Supplementary indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Interest paid on delayed refunds

    $2.6m

    $3.2m

    $3.8m

    The interest paid on delayed refunds increased this year as a result of paying additional interest on settlements.

    Table 1.4 - Key outcome: GST debt (Supplementary indicator)

    Measure

    2013–14

    2014–15

    2015–16

    GST debt non-pursuit (value)

    $916.7m

    $1,391.8m

    $1,396.3m

    GST debt non-pursuit (Percentage)

    19.0%

    27.2%

    27.9%

    In 2015–16, the ratio of non-pursuits to GST revenue was 2.4%, with 1.9% irrecoverable at law and 0.5% uneconomical to pursue.

    We have continued to focus on taking a more pragmatic and commercial approach to actioning GST non-pursuit debts where available recovery options are not likely to result in a material collection outcome.

    Non-pursuits are those cases where we are either prevented by law from pursuing recovery (irrecoverable at law) or where recovery is unviable (uneconomical to pursue).

    Table 1.5 - Key outcome: GST debt (Supplementary indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Ageing of GST debt – number of cases

    323,135

    304,414

    307,464

    Ageing of GST debt <30 days

    39,813

    41,979

    45,808

    Ageing of GST debt <60 days

    77,995

    72,535

    75,147

    Ageing of GST debt <90 days

    10,565

    10,443

    10,140

    Ageing of GST debt >90 days

    194,762

    179,457

    176,369

    Ageing of GST debt-number of cases diagram

    Table 1.5 - Ageing of GST debt - number of cases diagram The data that built this diagram, showing the ageing of GST debt by number of cases for 2015–16, is detailed in the above table.

    Table 1.6 - Key outcome: GST debt (Supplementary indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Ageing of GST debt – value

    $3.6b

    $3.5b

    $3.4b

    Ageing of GST debt <30 days

    $405.4m

    $461.9m

    $428.2m

    Ageing of GST debt <60 days

    $531.7m

    $446.2m

    $462.4m

    Ageing of GST debt <90 days

    $133.9m

    $105.9m

    $120.6m

    Ageing of GST debt >90 days

    $2.5b

    $2.5b

    $2.4b

    Ageing of GST debt-value diagram

    Table 1.6 - Ageing of GST debt-value diagram The data that built this diagram of the ageing of GST debt by their value for 2015–16, is detailed in the above table.

    Our attitudinal and behavioural research has focused on preventing aged debt and identifying opportunities to enhance our debt prevention strategies, which included increasing tax debt awareness and providing early support for businesses.

    This has contributed to a reduction in the number and value of GST collectable debt cases older than 90 days.

    Table 1.7 - Key outcome: Trend over time in GST gap (Supplementary indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Estimated GST gap (including debt)

    $3.00b

    $3.36b

    $3.78b

    Excluding debt –percentage of accrual revenue

    5.0%

    4.9%

    6.3%

    Including debt – percentage of accrual revenue

    5.8%

    6.1%

    6.5%

    Notes:

    • The data for the reporting period 2015–16 relates to gap estimates in the tax year 2014–15.
    • GST gap data remains one year in arrears due to the timing of national accounts data releases.
    • Estimates of the GST gap for 2012–13 and 2013–14 have been updated as business activity statements (BAS) are lodged or amended. The GST gap is also adjusted to account for revisions to external data sources such as the Australian Bureau of Statistics. This process results in some differences in prior year estimates to what was previously published.
      Last modified: 20 Apr 2017QC 51810