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  • Schedule C: Monitoring and review arrangements

    Schedule C of the GST Administration Performance Agreement (1 July 2017 - 30 June 2020) deals with monitoring and review arrangements. It is designed to ensure appropriate alignment of ATO parliamentary reporting responsibilities and reporting responsibilities under the agreement.

    Client and community confidence

    Over 2018–19, the ATO was focused on building trust and community confidence. We conducted regular research to measure the levels of confidence in the ATO felt by two groups:

    • the general community
    • clients who have recently interacted with us.

    Confidence in the ATO is measured across 15 factors, from where an overall index score is calculated. The client confidence index stood at 64/100 in 2018–19, while the community confidence index was 65/100 in 2018–19. The combined client and community index (weighted by number of responses to each survey) also came in at 65/100.

    Note: A score of 50 indicates a neutral response, with higher results indicating a positive outcome and lower results representing less favourable views.

    Consultation

    In 2018–19, we consulted on six GST consultation requests with the community, industry representatives, government bodies or various professional associations.

    We continued consultation on:

    • GST at settlement
    • Simpler BAS user research.

    New consultation requests related to:

    • GST and non-commercial rules – benchmark market values
    • the Tax and System Governance Assurance tool
    • GST and financial institutions that issue credit cards
    • Inspector-General of Taxation Implementation Plan of Information request templates – GST refund verification.

    Complaints

    The ATO received 291 complaints relating to GST in 2018–19, compared to 235 in 2017–18. GST-related complaints against ATO representatives increased (47 from 36 in 2017–18).

    Most complaints during the year were about:

    • timeliness in the release of BAS refunds
    • audit conduct and outcomes.

    The increased number of complaints can be attributed to dissatisfaction with the introduction of the new measures of low value imported goods and GST at settlement. Reasons for the complaints included:

    • a lack of information on ato.gov.au about the new measures; taxpayers indicated they felt they needed to seek tailored advice for their personal circumstances (information on the website was improved over the year).
    • ‘teething problems’ experienced with ATO system preparedness for the new measures
    • time taken to release refunds on property settlement transactions.
      Last modified: 01 Jul 2020QC 61031