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  • Schedule D: Budget measure – GST voluntary compliance program

    Schedule D of the GST Administration Performance Agreement (1 July 2017 - 30 June 2020) is about performance outcomes relating to the Budget measure, GST voluntary compliance program, ‘Working together to improve voluntary compliance’.

    GST voluntary compliance program

    Table 5.1: 2010–11 to 2016–17 (Years1-7)

    Quadrant

    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 5.2: 2010–11 to 2017–18 (Year 8)

    Quadrant

    Planned
    $m

    Actual
    $m

    1. The detection and reduction of inflated or fabricated GST refund claims

    257.7(a)

    124.4

    2. Investigation of systematic or deliberate under-reporting of GST

    257.7

    201.1

    3. More direct contact between the ATO and non-lodgers

    406.2

    879.6

    Sub-total

    663.9

    1,205.1

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

    192.0

    324.6

    Table 5.3: 2010–11 to 2018–19 (Year 9)

    Quadrant

    Planned
    $m

    Actual
    $m

    1. The detection and reduction of inflated or fabricated GST refund claims

    248.6(a)

    327.5

    2. Investigation of systematic or deliberate under-reporting of GST

    248.6

    172.1

    3. More direct contact between the ATO and non-lodgers

    489.9

    1,169.5

    Sub-total

    738.5

    1,669.1

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

    171.0

    259.9

    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.

    NOTES:(a) As part of the 2015 Budget extension, quadrants 1 and 2 (planned) are combined in years 8 and 9

    Figure 18: GST cash collections

    This graph shows the results for the GST cash collections (plan vs actual) for the last nine financial years for the GST voluntary compliance program.  2010–11: plan $217m; actual $356m.  2011–12: plan $392m; actual $712m.  2012–13: plan $478m; actual $673m.  2013–14: plan $474m; actual $1,432m.  2014–15: plan $387m; actual $1,020m.  2015–16: plan $384m; actual $923m. 2016–17: plan $493m; actual $1,050m. 2017–18: plan $612m; actual $1,105m. 2018–19: plan $710m; actual $1,465m.

      Last modified: 01 Jul 2020QC 61031