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  • Cost-effective administration

    Table 3.1: Cost effectiveness (Core indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Cost as a % of revenue

    1.3

    1.2

    1.1

    1.0

    Note: This measure equates to the cost of collecting $100 of GST revenue. It is calculated by dividing the total GST administration cost by the total GST revenue (cash) multiplied by 100.
     

    The cost of administration as a percentage of revenue has reduced again this year to 1.0%. This means, in 2017–18 it cost $1.00 to collect every $100 in GST.

    Figures are based on the Schedule B estimate.

    Table 3.2: Cost per registrant (Core indicator)

    Measure

    2014–15
    $

    2015–16
    $

    2016–17
    $

    2017–18
    $

    Cost per registrant

    259

    260

    256

    230

    Note: The calculation is based on total administration costs divided by the total registered active GST client base.
     

    Costs continue to reduce.

    International benchmark (2007) – average $410, range $157 to $527

    Figures are based on the Schedule B estimate.

    Table 3.3: Registered client base (Core indicator)

    Measure

    2014–15
    No.

    2015–16
    No.

    2016–17
    No.

    2017–18
    No.

    Total registered client base (in millions)

    2.6

    2.6

    2.7

    2.7

    Note: This is the total registered population as at 1 July of the current year. Over time this measure will show how fluid the client base is through GST registrations.
     

    In 2017–18 around 2.75 million clients registered for GST. This is a slight increase of over 3% on last year when there was just over 2.66 million registered GST clients.

    Figures are based on the Schedule B estimate.

    Table 3.4: Operational and cost management (Core indicator)

    Measure

    2014–15

    2015–16

    2016–17

    2017–18

    Total administration estimate ($m)

    688.5

    679.6

    682.4

    631.1

    Variation of GST administration costs from agreed estimate (%)

    1.1

    0

    0

    0

    Note: This measure reflects the percentage by which the actual GST product cost varies from the agreed budget, as specified in Schedule B. It will be reported retrospectively. The full costs produced for 2017–18 will still be subject to review under the ANAO’s special purpose audit of GST administration costs (see Schedule B for more detail).
     

    Figures are based on the Schedule B estimate.

    Table 3.5: Compliance costs (Core indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Total administration costs as a % of total costs

    51.0

    51.0

    51.0

    48.7

    Note: The ratio is calculated as compliance costs divided by total GST administration costs.
     

    Figures are based on the Schedule B estimate.

    Table 3.6: Electronic activity statements (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Electronic activity statements finalised in 12 business days

    99.7

    100

    99.7

    99.7

    Note: This is a taxpayer charter standard. A 94% target applies.
     
    Table 3.7: Electronic payment (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    GST electronic payment rate

    na

    na

    97

    98

    Note: This rate measures the extent to which electronic services are used to make GST payments. This measure will be used to assess the effectiveness of the ATO’s new electronic payment strategies and is calculated by dividing the number of GST payments made electronically by the total GST payments.
     
    Table 3.8: Written technical advice (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Taxpayer requests are actioned in 28 calendar days

    92

    94

    93

    95

    Private rulings are finalised in 28 calendar days of receiving all necessary information

    93

    96

    91

    95

    Note: This is a taxpayer charter standard. An 85% target applies for general taxpayer requests and an 80% target applies to private rulings. The private rulings standard is subject to the ATO receiving all necessary information.
     
    Table 3.9: BAS lodgment method (Supplementary indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    BAS lodged electronically – overall

    67.6

    73.6

    77.5

    81.0

    BAS lodged electronically – monthly remitters

    64.7

    72.0

    76.8

    80.5

    BAS lodged electronically – quarterly remitters

    68.1

    73.9

    77.8

    80.7

    BAS lodged electronically – annual remitters

    67.8

    72.1

    74.9

    89.1

    Our objective is to increase the proportion of BAS lodged electronically. The rate of electronic lodgment continues to grow as a result of the ATO’s encouragement of digital interaction. There has been a significant increase in the number of annual lodgers but it should be noted that this is only a small number (around 3%) of the lodgment population.

    Table 3.10: Quality of technical advice (Core indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Cases with achieved rating

    94

    94

    94.5

    98.5

    Note: The ATO introduced a new quality model in July 2014. Under this model, there is no pass or fail grading applied to cases. Assessors are required to ‘stand in the shoes’ of taxpayers and look at cases from an ‘end-to-end’ perspective, looking for opportunities to improve the client experience. This model focuses on developing a culture of continuous improvement. Cases are assessed against four criteria: Service, Accountability, Accuracy and Performance. For 2017–18 the data was drawn from a sample of 67 cases.
     
    Table 3.11: ABR registrations (Core indicator)

    Measure

    2014–15
    %

    2015–16
    %

    2016–17
    %

    2017–18
    %

    Australian resident ABR registrations finalised in 20 business days

    97

    98

    98

    98

    Note: The taxpayer charter standard of 93% target applies.
      Last modified: 18 Mar 2019QC 58283