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  • Schedule D: Budget measure – GST voluntary compliance program

    Schedule D of the GST Administration Performance Agreement is about performance outcomes relating to the Budget measure, GST voluntary compliance program, ‘Working together to improve voluntary compliance’.

    Table 6.1: Budget measure compliance results (Years 1 to 7)

     

    Years 1 to 7
    (2010–11 to 2016–17)

    Item

    Quadrants

    Planned
    $m

    Actual
    $m

    1

    The detection and reduction of inflated or fabricated GST refund claims

    933.1

    1,206.2

    2

    Investigation of systematic or deliberate under-reporting of GST

    763.6

    903.7

    3

    More direct contact between the ATO and non-lodgers

    1,261.6

    2,584.8

     

    Sub-total

    2,958.4

    4,694.7

    4

    More direct contact between the ATO and taxpayers with a GST debt

    629.6

    3,225.9

    Table 6.2: Budget measure compliance results (Years 8 to 9)

     

    Year 8
    (2017–18)

    Year 9
    (2018–19)

    Item

    Quadrants

    Planned
    $m

    Actual
    $m

    Planned
    $m

    1

    The detection and reduction of inflated or fabricated GST refund claims

    257.7 (see note)

    124.4

    248.6*

    2

    Investigation of systematic or deliberate under-reporting of GST

    201.1

    3

    More direct contact between the ATO and non-lodgers

    406.2

    879.6

    489.9

     

    Sub-total

    663.9

    1,205.1

    738.5

    4

    More direct contact between the ATO and taxpayers with a GST debt

    192.0

    324.6

    171.0

    Notes: As part of the 2015 Budget extension, quadrants 1 and 2 (planned) are combined in years 8 and 9.
    Totals may differ from the sum of components due to rounding.
    Quadrants 1–3 planned and actual figures are represented in liabilities raised as a result of audit activity. Quadrant 4 planned figures are represented in cash collections as a result of debt collection activity.
     

    Figure 16: GST cash collections

    This graph shows GST cash collections (plan vs actual) for the last eight financial years: 2010–11 – plan $217.0m, actual $356.1m; 2011–12 – plan $391.9m, actual $712.3m; 2012–13 – plan $478.2m, actual $672.9m; 2013–14 – plan $474.3m, actual $1,431.8m; 2014–15 – plan $387.0m, actual $1,020.3m; 2015–16 – plan $384.2m, actual $923.0m; 2016–17 – plan $493.4m, actual $1,050.0m; and 2017–18 – plan $612.3m, actual $1,105.4m.

      Last modified: 18 Mar 2019QC 58283