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  • Schedule C: Monitoring and review arrangements

    Schedule C of the GST Administration Performance Agreement deals with monitoring and review arrangements. It is designed to ensure appropriate alignment of ATO parliamentary reporting responsibilities and reporting responsibilities under the agreement.

    Corporate Perceptions Survey

    The ATO’s Corporate Perceptions Survey measures the ATO’s quality of service and reputation in the community. In 2017–18, community satisfaction with ATO performance was 71%, four percentage points below the 2016–17 result.

    This result was driven by users of our online systems – 66% of clients who use our online services were satisfied with ATO performance, down 11 percentage points on 2016–17. We are currently undertaking considerable work on a new tax agent portal and will continue to work hard to improve the online experience for tax professionals, business users and individuals.

    This survey has now been decommissioned and replaced by a new approach that measures and tracks client and community confidence. Perceptions of fairness, factors that influence taxpaying behaviour and the quality of our client interactions will continue to be measured using this new approach.

    Consultation

    In 2017–18, we consulted on seven GST consultation requests with either the community, industry representatives, government bodies or various professional associations. Specifically, the consultation requests related to:

    • GST and customer-owned banking institutions
    • the meaning of collectables and antiques
    • GST treatment of ‘home care’ and ‘residential care’ services
    • the new broad class of recipient created tax invoice (RCTI)
    • GST at settlement
    • Simpler BAS user research
    • the remaking of legislative instruments on
      • Goods and Services Tax: Valuable Metals Market Value Determination 2018
      • Goods and Services Tax: Simplified Accounting Methods Determination 2017 for Retailers who sell Food – Business Norms, Stock Purchases and Snapshot Methods
      • waivers relating to court or tribunal decisions
      • Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017
      • Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018.
       

    Complaints

    The ATO received a total of 235 complaints relating to GST in 2017–18, compared to 203 in 2016–17. There was also a noticeable increase in GST complaints against ATO representatives (36 from 26 in 2016–17) and Inspector-General of Taxation referrals (23 from eight in 2016–17).

    Most complaints during the year were about timeliness in the release of BAS refunds.

    To date, we have received six complaints in relation to the new measures of low value imported goods and GST at settlement, where taxpayers have required advice tailored to their personal circumstances or indicated a perceived lack of information on the ATO website. We will continue to monitor these complaints and report to the Indirect Tax Executive accordingly.

      Last modified: 18 Mar 2019QC 58283