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  • Department of Immigration and Border Protection

    Table 4.1: Key outcome - Management of GST revenue collection

    Measure

    2013–14

    2014–15

    2015–16

    GST liability assessed

    $27.31b

    $28.21b

    $29.43b

    GST collected

    $3.36b

    $3.53b

    $3.53b

    Table 4.2: Key outcome - Maintain compliance

    Measure

    2013–14

    2014–15

    2015–16

    Costs of import and export compliance

    $31.5m

    $32.8m

    $33.7m

    Department of Immigration and Border Protection (DIBP) pre-clearance intervention and post-transaction verification functions are key treatments for a wide range of border risks, including revenue leakage. Revenue leakage can occur through undervaluation, misclassification and non-declaration of goods, and false claims for GST exemptions, preferential treatment under free trade agreements, and duty refunds and concessions.

    Table 4.3: Key outcome - Maintain compliance

    Measure

    2013–14

    2014–15

    2015–16

    Compliance coverage – imports

    8.8%

    13.1%

    8.1%

    Compliance coverage – exports

    0.8%

    0.3%

    0.1%

    Audit coverage – tourist refund scheme

    100%

    100%

    100%

    Tourist refund scheme claims rejected

    3.6%

    3.9%

    1.4%

    GST adjustments – underpaid GST revenue

    $80.1m

    $130.1m

    $54.3m

    In 2014–15, there was one ‘outlier’ voluntary disclosure worth $52 million.

    Table 4.4: Key outcome - Maintain compliance

    Measure

    2013–14

    2014–15

    2015–16

    GST adjustments – rejected tourist refund scheme claims

    $3.4m

    $4.9m

    $4.1m*

    *There are current TRS claims requiring further investigation.

    Table 4.5: Key outcome - Maintain compliance

    Measure

    2013–14

    2014–15

    2015–16

    Total GST adjustments

    $83.5m

    $134.9m

    $58.4m

    Compliance yield

    2.65:1

    4.11:1

    1.74:1

    Table 4.6: Key outcome - Cost-effective administration

    Measure

    2013–14

    2014–15

    2015–16

    Costs of import processing

    $22.7m

    $21.9m

    $21.7m

    Costs of export processing

    $0.3m

    $0.3m

    $0.4m

    Costs of import and export compliance

    $18.6m

    $18.5m

    $19.2m

    Costs of administering the tourist refund scheme

    $12.9m

    $14.4m

    $14.5m

    Total costs

    $54.5m

    $55.0m

    $55.7m

    Import declarations processed

    3.8m

    4.0m

    4.0m

    Export declarations processed

    1.4m

    1.4m

    1.5m

    Total tourist refund scheme claims processed

    671,564

    746,811

    839,876

    Total costs as a % of total GST liability assessed

    0.2%

    0.2%

    0.2%

    Total costs as a % of total GST collected

    1.6%

    1.6%

    1.5%

    Notes:

    • Actual 2015–16 administration costs are preliminary results and are subject to revision and finalisation of the financial statements.
    • Costs are subject to an Australian National Audit Office (ANAO) special purpose audit.
    • Final values will be reported in the Department of Immigration and Border Protection 2015–16 Annual Report.
      Last modified: 20 Apr 2017QC 51810