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  • Department of Home Affairs

    Table 1.34: Management of GST revenue collection

    Measure

    2014–15

    2015–16

    2016–17

    2017–18

    2018–19

    GST liability assessed ($b)

    28.2

    29.4

    29.3

    32.2

    33.3

    GST collected ($b)

    3.5

    3.5

    3.5

    3.9

    4.2

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

    N/A

    N/A

    201.7

    228.3

    256.8

    Table 1.35: Maintain compliance

    Measure

    2014–15

    2015–16

    2016–17

    2017–18

    2018–19

    Cost of compliance ($m)

    32.8

    33.7

    31.8

    34.9

    35.6

    Audit coverage – Tourist Refund Scheme (%)

    100

    100

    100

    100

    100

    Tourist Refund Scheme claims rejected (%)

    3.9

    1.4

    3.2

    1.6

    3

    GST adjustments – underpaid GST revenue ($m)

    130.1

    54.3

    54.3

    31.1

    91.5

    GST adjustments – rejected Tourist Refund Scheme claims ($m)

    4.9

    4.1

    6.6

    3.0

    2.5

    Total GST adjustments ($m)

    134.9

    58.4

    60.9

    34.0

    94

    Table 1.36: Cost-effective administration

    Cost effective administration

    2014–15

    2015–16

    2016–17

    2017–18

    2018–19

    Costs of import processing ($m)

    21.9

    21.7

    22.4

    19.4

    20.3

    Costs of export processing ($m)

    0.3

    0.4

    0.5

    0.2

    0.3

    Costs of import and export compliance ($m)

    18.5

    19.2

    17.5

    19.8

    18.2

    Costs of administering the Tourist Refund Scheme ($m)

    14.4

    14.5

    14.3

    16.1

    17.3

    Total costs ($m)

    55.0

    55.7

    54.7

    55.6

    56.2

    Import declarations processed (million)

    4.0

    4.0

    4.1

    4.1

    4.2

    Export declarations processed (million)

    1.4

    1.5

    1.3

    1.4

    1.4

    Total Tourist Refund Scheme claims processed (thousand)

    747

    840

    895

    1,010

    1,071

    Total costs as a percentage of total GST liability assessed

    0.2

    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

    1.3

    Compliance yield

    4.11:1

    1.74:1

    1.92:1

    0.98:1

    2.64:1

      Last modified: 01 Jul 2020QC 61031