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  • Compliance engagement

    Our compliance activities aimed at correct reporting raised $3.2 billion in GST liabilities in the year to 30 June 2019, compared with $3.1 billion in the year to 30 June 2018.

    Our range of compliance strategies now includes:

    • contacting more taxpayers through our self-assurance letter strategy, using behavioural insights to prompt them to review their BAS and correct any errors they may have made –without the exposure of an audit process
    • the GST at settlement measure, requiring purchasers of new residential premises or potential residential land to withhold an amount from the contract price at settlement and remit it to the ATO.

    Figure 7: Compliance liabilities raised

    This graph shows compliance liabilities raised for the last five financial years. 2014–15 $2.6b, 2015–16 $3.3b, 2016–17 $2.9b, 2017–18 $3.1b, 2018–19 $3.2b.

    See also:

    Table 3: Compliance activities results, 2017–18 and 2018–19

    Compliance activities

    2017–18

    2018–19

    Client contact cases

    1.0 million

    1.5 million (a)

    Disengaged property developers

    Raised $289 million in liabilities from over 2,000 audits and reviews.

    Raised $201 million in liabilities from 1,208 audits and reviews.

    Other GST risks in the property market

    Raised over $138 million in liabilities from 1,286 audit and review cases.

    Raised over $157 million in liabilities from 2,331 audit and review cases.

    GST refund claims

    Verified approximately 37,350 GST refund claims, raising nearly $353 million in GST liabilities, with approximately:

    • 21,000 verified before payment of refund, resulting in over 4,000 adjustments and $269 million in liabilities
    • 16,000 verified after payment of refund, resulting in nearly 860 adjustments and $84 million in liabilities.

     

    Verified 33,563 GST refund claims, raising nearly $506 million in GST liabilities, with approximately:

    • 14,130 verified before payment of refund, resulting in nearly 3,600 adjustments and $460 million in liabilities
    • 19,433 verified after payment of refund, resulting in nearly 500 adjustments and $46 million in liabilities.

     

    Large cases adjustments over $20 million

    $187 million (four cases)

    $216 million (six cases)

    Black economy

    Raised $74.61 million in liabilities from cases associated with the cash or hidden economy and not paying the correct amount of GST.

    Raised $62.43 million in liabilities from cases associated with the cash or hidden economy and not paying the correct amount of GST.

    NOTES:(a) Approximately 95% of the client contact cases relate to outbound correspondence, with substantial increases in the micro and small to medium enterprise markets.
      Last modified: 01 Jul 2020QC 61031