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  • Performance report

    This section of the report provides information on our performance outcomes under the GST Administration Performance Agreement. Data for prior years is published on the ATO website.

    Schedule A: Performance outcome measures

    Schedule A of the agreement relates to our performance outcome measures, detailed in four major sections of the agreement. Our results against these are provided in the tables below. Note that figures may vary slightly due to rounding.

    Maintain compliance

    Table 1.1: Revenue outcome (Core indicator)

    Measure

    2014–15
    $b

    2015–16
    $b

    2016–17
    $b

    2017–18
    $b

    Total GST revenue (cash)

    54.3

    57.4

    59.8

    63.1

    GST revenue Home Affairs cash (net)

    3.4

    3.5

    3.5

    3.9

    Collections growth improved in 2017–18, with growth of 5.5% compared to 4.3% in 2016–17. However, this was consistent with growth in consumption of goods and services subject to GST, and dwelling investment.

    Table 1.2: GST debt (Core indicator)

    Measure

    2014–15
    $b

    2015–16
    $b

    2016–17
    $b

    2017–18
    $b

    Total GST debt outstanding

    5.0

    5.0

    5.6

    5.5

    Collectable GST debt

    3.5

    3.4

    3.8

    4.0

    Table 1.3: GST debt (Core indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    GST debt collection rate

    6.4

    5.9

    6.4

    6.3

    Note: This measure is computed using the estimated GST collectable debt amount as a percentage of 12 months GST revenue collections.
     

    In 2017–18, the GST collection rate decreased slightly from 6.4% to 6.3%, reflecting the effectiveness of our debt collection strategies.

    Table 1.4: GST debt (Supplementary indicator)

    Measure

    2014–15

    2015–16

    2016–17

    2017–18

    GST debt non-pursuit ($m)

    1,391.8

    1,396.3

    1,149.6

    1,480.7

    GST debt non-pursuit (%)

    27.2

    27.9

    23.1

    26.8

    Note: Non-pursuits help ensure we are focusing our debt collection activities on the right cases by removing those cases where we are either prevented by law from pursuing recovery (irrecoverable at law) or where recovery is unviable (uneconomical to pursue).The GST debt non-pursuit percentage is applied to total amounts with a write off posting to provide an estimate of GST debt non-pursuit.
     

    The overall value of non-pursuits has increased in 2017–18.

    Table 1.5: GST debt ratio (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Ratio of GST non-pursuit to GST revenue

    na

    na

    1.9

    2.3

    Note: This ratio compares GST debt non-pursuit to GST revenue and is calculated as GST debt non-pursuit divided by Total GST revenue (cash).
     
    Table 1.6: GST debt (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    GST on-time payment rate

    na

    na

    88.2

    88.4

    Note: This ratio measures the compliance level for GST payments and is calculated as the number of GST payments paid on time divided by the total number of GST payments due. This international benchmark measure will be used to evaluate the effectiveness of our on-time payment strategies (for example, SMS reminders are sent to clients who were expected to pay late or not at all).
     

    In 2017–18 the results have improved slightly indicating the effectiveness of our early engagement strategies.

    Table 1.7: Ageing of GST debt cases (Supplementary indicator)

    Measure

    2014–15
    No.

    2015–16
    No.

    2016–17
    No.

    2017–18
    No.

    Total number of cases

    304,414

    307,464

    275,076

    312,057

    GST debt cases aged <29 days

    41,979

    45,808

    30,821

    33,926

    GST debt cases aged 30–59 days

    72,535

    75,147

    72,899

    86,451

    GST debt cases aged 60–89 days

    10,443

    10,140

    9,604

    9,901

    GST debt cases aged 90 days to one year

    92,584

    95,177

    93,557

    112,450

    GST debt cases aged > one year

    86,873

    81,192

    68,195

    69,329

    Table 1.8: Ageing of GST debt (value) (Supplementary indicator)

    Measure

    2014–15
    $m

    2015–16
    $m

    2016–17
    $m

    2017–18
    $m

    Total value

    3,472.90

    3,382.50

    3,838.10

    3,999.72

    GST debt cases aged <29 days

    461.90

    428.20

    409.10

    441.10

    GST debt cases aged 30–59 days

    446.20

    462.40

    553.00

    558.88

    GST debt cases aged 60–89 days

    105.90

    120.60

    163.10

    109.06

    GST debt cases aged 90 days to one year

    1,103.70

    1,103.40

    1,251.60

    1,406.17

    GST debt cases aged > one year

    1,355.20

    1,267.80

    1,461.30

    1,484.51

    Note: This measure is based on cases in the debt case management system with a GST registration. The age of the case is determined by the earliest period in which any component of the debt can be attributed. The age of debt profile is based on the date of referral of the debt to the ATO’s debt and lodgment case management system.
     

    In 2017–18, the value of cases greater than 60 days has declined by more than 33% indicating the continued success of our collection strategies.

    Table 1.9: Trend over time in GST gap (Supplementary indicator)

    Measure

    2014–15
    $b

    2015–16
    $b

    2016–17
    $b

    2017–18
    $b

    Estimated GST gap (including debt)

    4.0

    4.4

    5.5

    5.3

    Table 1.10: Trend over time in GST gap (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Estimated GST gap (excluding debt) – percentage of accrual revenue

    5.7

    6.4

    7.8

    7.1

    Table 1.11: Trend over time in GST gap (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Estimated GST gap (including debt) – percentage of accrual revenue

    7.1

    7.4

    8.7

    7.9

    Notes: This measure estimates the dollar value of theoretical GST losses through non-reporting of GST by businesses and individuals through a failure to register or failure to lodge returns, net under-reporting of GST obligations or over-claiming of GST refunds.
    GST gap data remains one year in arrears due to the timing of the National Accounts data releases. The data for the reporting period 2017–18 relates to gap estimates in 2016–17.
    Estimates of the GST gap for 2015–17 updated as business activity statements 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 revisions to prior-year estimates previously published.
     

    Cross-border services and products (Supplementary indicator)

    This measure came into effect on 1 July 2018. At this stage we have no data but we expect to report on this measure at the mid-year report in December 2018.

      Last modified: 18 Mar 2019QC 58283