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  • Department of Home Affairs

    Table 4.1: Management of GST revenue collection

    Measure

    2014–15

    2015–16

    2016–17

    2017–18

    GST liability assessed ($b)

    28.2

    29.4

    29.3

    32.2

    GST collected ($b)

    3.5

    3.5

    3.5

    3.9

    Total value of Tourist Refund Scheme (TRS) claims paid ($m)

    na

    na

    201.7

    228.3

    Table 4.2: Maintain compliance

    Measure

    2014–15

    2015–16

    2016–17

    2017–18

    Cost of compliance ($m)

    32.8

    33.7

    31.8

    34.9

    Audit coverage – tourist refund scheme (%)

    100

    100

    100

    100

    Tourist refund scheme claims rejected (%)

    3.9

    1.4

    3.2

    1.6

    GST adjustments – underpaid GST revenue ($m)

    130.1

    54.3

    54.3

    31.1

    GST adjustments – rejected tourist refund scheme claims ($m)

    4.9

    4.1

    6.6

    3.0

    Total GST adjustments ($m)

    134.9

    58.4

    60.9

    34.0

    Table 4.3: Cost effective administration

    Measure

    2014–15

    2015–16

    2016–17

    2017–18

    Costs of import processing ($m)

    21.9

    21.7

    22.4

    21.2

    Costs of export processing ($m)

    0.3

    0.4

    0.5

    0.2

    Costs of import and export compliance ($m)

    18.5

    19.2

    17.5

    19.8

    Costs of administering the tourist refund scheme ($m)

    14.4

    14.5

    14.3

    15.1

    Total costs ($m)

    55.0

    55.7

    54.7

    56.3

    Import declarations processed (million)

    4.0

    4.0

    4.1

    4.1

    Export declarations processed (million)

    1.4

    1.5

    1.3

    1.4

    Total tourist refund scheme claims processed

    746,811

    839,876

    895,317

    1,010,000

    Total costs as a percentage of total GST liability assessed

    0.2

    0.2

    0.2

    0.2

    Total costs as a percentage of total GST collected

    1.6

    1.5

    1.5

    1.4

    Compliance yield

    4.11:1

    1.74:1

    1.92:1

    0.98:1

      Last modified: 18 Mar 2019QC 58283