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  • Department of Immigration and Border Protection

    Table 4.1: Management of GST revenue collection

    Measure

    2014–15

    2015–16

    2016–17

    GST liability assessed

    $28.21b

    $29.43b

    $29.31b

    GST collected

    $3.53b

    $3.53b

    $3.49b

    Total value of Tourist Refund Scheme (TRS) claims paid

    na

    na

    $201.7m

    Table 4.2: Maintain compliance

    Measure

    2014–15

    2015–16

    2016–17

    Cost of compliance

    $32.8m

    $33.7m

    $31.8m

    Audit coverage – tourist refund scheme

    100%

    100%

    100%

    Tourist refund scheme claims rejected

    3.9%

    1.4%

    3.2%

    GST adjustments – underpaid GST revenue

    $130.1m

    $54.3m

    $54.3m

    GST adjustments – rejected tourist refund scheme claims

    $4.9m

    $4.1m

    $6.6m

    Total GST adjustments

    $134.9m

    $58.4m

    $60.9m

    Table 4.3: Cost effective administration

    Measure

    2014–15

    2015–16

    2016–17

    Costs of import processing

    $21.9m

    $21.7m

    $22.4m

    Costs of export processing

    $0.3m

    $0.4m

    $0.5m

    Costs of import and export compliance

    $18.5m

    $19.2m

    $17.5m

    Costs of administering the tourist refund scheme

    $14.4m

    $14.5m

    $14.3m

    Total costs

    $55.0m

    $55.7m

    $54.7m

    Import declarations processed

    4.0m

    4.0m

    4.1m

    Export declarations processed

    1.4m

    1.5m

    1.3m

    Total tourist refund scheme claims processed

    746,811

    839,876

    895,317

    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%

    1.5%

    1.5%

    Compliance yield

    4.11:1

    1.74:1

    1.92:1

    Notes:

    • Actual 2016–17 administration costs are preliminary results and are subject to revision and finalisation of the financial statements.
    • Costs are subject to an ANAO special purpose audit.
    • Final values will be reported in the Department of Immigration and Border Protection 2016–17 annual report.
      Last modified: 30 Jan 2018QC 54336