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  • Compliance outcomes

    Table 2.1 - Key outcome: Compliance outcome (Core indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Strike rate

    75%

    75%

    75%

    Strike rate figures exclude business activity statement (BAS) refund compliance activities.

    Strike rate graph

    Table 2.1 - Strike rate graph The data that built this graph, showing the GST strike rate for the past three financial years, is detailed in the above table.

    Table 2.2 - Key outcome: Compliance outcome (Core indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Compliance liabilities raised

    $3.4b

    $2.6b

    $3.3b

    In 2015–16, there was one ‘outlier’ case worth $122 million. In 2014–15, there was one ‘outlier’ case worth $300 million.

    Notes:

    • The dollar amount of penalties (including general interest charge and shortfall interest charge) are not included.
    • Flow on results (indirect revenue outcomes) from GST-related Budget measures are not included in this calculation – refer to Table 13.

    Compliance liabilities raised graph

    Table 2.2 - Compliance liabilities raised graph The data that built this graph, showing the GST compliance liabilities raised figures for the past three financial years, is detailed in the above table.

    Table 2.3 - Key outcome: Compliance outcome (Core indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Voluntary disclosure large market (number)

    196

    176

    149

    Voluntary disclosure large market (value)

    $293m

    $221m

    $293m

    The value of voluntary disclosures increased by 33% this year.

    Voluntary disclosure large market graph

    Table 2.3 - Voluntary disclosure large market graph The data that built this graph, showing the GST voluntary disclosure in the large market figures for the past three financial years, is detailed in the above table.

    Table 2.4 - Key outcome: Compliance outcome (Core indicator)

    Measure

    2011–12

    2012–13

    2013–14

    2014–15

    Percentage of compulsory GST registrations compared with potential GST registrations based on income tax returns data

    96.0%

    96.1%

    95.9%

    95.4%

    Performance has remained basically unchanged over the last four years. The indicator compares the number of entities that declare business income in excess of $75,000 in their income tax returns with the number of compulsory GST registrants. The ratio measures the level of community participation in the GST system.

    Note:

    • This indicator is reported one year in arrear due to reliance on corresponding income tax data.

    Percentage of compulsory GST registrations compared with potential GST registrations based on income tax returns data graph

    Table 2.4 - Percentage of compulsory GST registrations compared with potential GST registrations based on income tax returns data graph  The data that built this graph, showing the GST Percentage of compulsory GST registrations compared with potential GST registrations based on income tax returns data graph figures for the past three financial years, is detailed in the above table.

    Table 2.5 - Key outcome: Compliance outcome (Core indicator)

    Measure

    2013–14

    2014–15

    2015–16

    BAS lodgment - lodged (monthly)

    91.5%

    93.7%

    94.0%

    BAS lodgment - lodged (quarterly)

    87.5%

    88.3%

    88.0%

    BAS lodgment - lodged on time (monthly)

    80.5%

    82.9%

    83.2%

    BAS lodgment - lodged on time (quarterly)

    76.1%

    76.0%

    75.3%

    On-time and overall lodgment of monthly business activity statements continues to improve each year.

    BAS lodgment graph

    Table 2.5 - BAS lodgment graph The data that built this graph, showing the BAS lodgment figures for the past three financial years by lodged monthly, lodged quarterly, lodged on time monthly, and lodged on time quarterly, is detailed in the above table.

    Table 2.6 - Key outcome: Compliance outcome (Supplementary indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Audit coverage

    38.5%

    22.8%

    26.3%

    Note: International benchmark (2005) - Average 5.85%, range 0.6% to 27.7%

    Audit coverage is calculated as the total number of client contact cases conducted in any one year shown as a percentage of the population of GST clients. It is a unique count – we only count a client once, even though we may have performed multiple audit activities on them during a year.

    Table 2.7 - Key outcome: Compliance outcome (Supplementary indicator)

    Measure

    2013–14

    2014–15

    2015–16

    Objection rate

    8.57%

    7.43%

    7.89%

      Last modified: 20 Apr 2017QC 51810