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  • Performance report

    This section of the report provides information on our performance outcomes under the GST administration performance agreement. Table numbers reflect the location within the agreement. Data for prior years is published on ato.gov.au.

    Schedule A: Performance outcome measures

    Schedule A of the agreement relates to our performance outcome measures, detailed in four major sections of the agreement. Our results against these are provided in the tables below. Note that figures may vary slightly due to rounding.

    Maintain compliance

    Core indicators  

    1. Revenue outcome

    Table 1a: Revenue outcome

     

    2015–16 $b

    2016–17 $b

    2017–18 $b

    2018–19 $b

    2019–20 $b

    Total GST revenue (cash)

    57.4

    59.8

    63.1

    65.2

    60.2

    GST revenue Home Affairs cash (net)

    3.5

    3.5

    3.9

    4.2

    4.2

    Note: The total GST revenue amount excludes non-GIC penalties.
     

    2. GST debt

    Table 2a: GST debt outstanding

     

    2015–16 $b

    2016–17 $b

    2017–18 $b

    2018–19 $b

    2019–20 $b

    Total GST debt outstanding

    5.0

    5.6

    5.5

    5.7

    10.2

    Collectable GST debt*

    3.4

    3.8

    4.0

    4.3

    7.9

    *Estimated
    Table 2b: Ratio of collectable debt to GST cash

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %b

    2019–20 %

    GST debt collection rate

    5.9

    6.4

    6.3

    6.6

    13.1

    Note: This measure is computed using the estimated GST collectable debt amount as a percentage of 12 months GST revenue collections.

    Supplementary debt indicators 

    Table 2c: GST debt non-pursuit

     

    2015–16

    2016–17

    2017–18

    2018–19

    2019–20

    GST debt non-pursuit ($m)

    1,396.3

    1,149.6

    1,480.7

    1,346.5

    441.5

    GST debt non-pursuit (%)

    27.9

    23.1

    26.8

    23.8

    4.3

    Note: GST debt non-pursuit (%) – This measure is calculated using the GST debt non-pursuit figure as a proportion of total GST debt. The significant decrease in the 2019–20 figure is due to pausing most firmer action work and releasing clients from their tax debt in cases of serious hardship as a result of natural disasters and COVID-19.
    Table 2d: Ratio of GST non-pursuits to GST revenue

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Ratio of GST debt non-pursuit to GST revenue

    n/a

    1.9

    2.3

    2.1

    0.7

    Note: Non-pursuits help ensure we are focusing our debt collection activities on the right cases by removing those cases where we are either prevented by law from pursuing recovery (irrecoverable at law) or where recovery is unviable (uneconomical to pursue). The GST debt non-pursuit percentage is applied to total amounts with a write-off posting to provide an estimate of GST debt non-pursuit.
    Table 2e: GST on-time payment rate

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Percentage of taxpayers who pay on time

    89.5

    88.2

    88.4

    88.7

    86.5

    Note: This ratio measures the compliance level for GST payments and is calculated as the number of GST payments paid on time divided by the total number of GST payments due. This international benchmark measure will be used to evaluate the effectiveness of our on-time payment strategies (e.g. SMS reminders sent to clients who were expected to pay late or not at all).
    Table 2f: Ageing of GST debt cases

     

    2015–16 no.

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    GST debt cases aged < 29 days

    45,808

    30,821

    33,926

    37,903

    50,382

    GST debt cases aged 30–59 days

    75,147

    72,899

    86,451

    86,655

    85,347

    GST debt cases aged 60–89 days

    10,140

    9,604

    9,901

    10,125

    23,540

    GST debt cases aged 90 days to one year

    95,177

    93,557

    112,450

    122,678

    135,218

    GST debt cases aged > one year

    81,192

    68,195

    69,329

    86,073

    99,495

    Total number of cases

    307,464

    275,076

    312,057

    343,434

    393,982

    Table 2g: Ageing of GST debt (value)

     

    2015–16 $m

    2016–17 $m

    2017–18 $m

    2018–19 $m

    2019–20 $m

    GST debt cases aged < 29 days

    428.20

    409.10

    441.10

    426.31

    1,006.28

    GST debt cases aged 30–59 days

    462.40

    553.00

    558.88

    564.31

    1,704.63

    GST debt cases aged 60–89 days

    120.60

    163.10

    109.06

    129.13

    470.16

    GST debt cases aged 90 days to one year

    1,103.40

    1,251.60

    1,406.17

    1,510.78

    2,700.70

    GST debt cases aged > one year

    1,267.80

    1,461.30

    1,484.51

    1,638.98

    1,987.21

    Total value

    3,382.50

    3,838.10

    3,999.72

    4,269.52

    7,868.97

    Note: This measure is based on cases in the debt case management system with a GST registration. The age of the case is determined by the earliest period in that any component of the debt can be attributed. The age of debt profile is based on the date of referral of the debt to the ATO’s debt and lodgment case management system.
     

    3. Trend over time in GST gap

    Table 3a: Estimated GST gap (including debt)

     

    2015–16 $b

    2016–17 $b

    2017–18 $b

    2018–19 $b

    2019–20 $b

    Estimated GST gap

    4.5

    5.1

    4.5

    5.0

    5.8

    Note: GST gap data remains one year in arrears due to the timing of the National Accounts data releases.
    Table 3b: Estimated GST gap (excluding debt)

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Estimated GST gap (excluding debt) – percentage of theoretical revenue

    6.4

    7.2

    5.9

    6.3

    7.2

    Table 3c: Estimated GST gap (including debt)

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Estimated GST gap (including debt) – percentage of theoretical revenue

    7.5

    8.2

    6.9

    7.3

    8.1

    Note: This measure estimates the dollar value of theoretical GST losses through non-reporting of GST by businesses and individuals through a failure to register or failure to lodge returns, net under-reporting of GST obligations, or over-claiming of GST refunds.
    Estimates of the GST gap for 2015–19 are updated as business activity statements are lodged or amended. The GST gap is also adjusted to account for revisions to external data sources, such as the Australian Bureau of Statistics. This process results in some revisions to prior-year estimates previously published.
     

    4. Cross-border services and products 

    Table 4: Imported services and digital products and low value imported goods - GST

     

    2017–18 $m

    2018–19 $m

    2019–20 $m

    Imported services and digital products

    352

    393

    438

    Low value imported goods

    n/a

    357

    385

    Note: We revised the 2017–18 and 2018–19 net revenue figures for the imported services and digital products measure due to some clients lodging late.

    Compliance outcomes

    Core indicators

    Table 1a: Strike rate by market segment

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Micro businesses

    n/a

    70

    68

    81

    81

    Small and medium businesses

    n/a

    72

    74

    77

    77

    Large businesses

    n/a

    51

    52

    53

    64

    Government

    n/a

    67

    37

    63

    63

    Not-for-profit organisations

    n/a

    69

    78

    85

    83

    Other

    n/a

    31

    72

    25

    50

    Overall strike rate

     n/a  

    69

    69

    79

    80

    Note: The strike rate (percentage of cases leading to re-assessment) is an OECD measure that can indicate the effectiveness of case selection in detecting ‘correct reporting’. The 2018–19 results have been updated to correct an error in the methodology.
    Table 1b: Refund integrity strike rate by market segment

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Micro businesses

    n/a

    65

    70

    79

    86

    Small and medium businesses

    n/a

    51

    54

    63

    70

    Large businesses

    n/a

    40

    49

    53

    54

    Government

    n/a

    57

    29

    29

    33

    Not-for-profit organisations

    n/a

    60

    65

    73

    82

    Overall strike rate

    n/a

    64

    68

    77

    85

    Note: This measure applies to cases where a refund has been held by the ATO. Significant costs are carried by both government and business because of the time lag involved when a refund is stopped, including delayed cash flows and GST administration costs. This measure will over time indicate if improvements have been made to the ATO’s risk-based audit selection strategy.
    Table 1c: Compliance liabilities and collections

     

    GST liabilities

    $m

    Total cash collection

    $m

    Cash collection rate

    %

    Small business

    1,205.5

    1,100.2

    57.8

    Privately owned and wealthy groups

    941.3

    828.0

    67.6

    Not-for-profit

    45.9

    41.3

    79.0

    Public business and multinational

    436.8

    307.9

    68.4

    Other

    15.6

    14.1

    83.3

    Total compliance liabilities raised, cash collection, and cash collection rate by client experience

    2,645.0

    2,291.4

    63.6

    Note: Compliance liabilities are the net value of debit and credit amendments from active compliance intervention. Compliance liabilities exclude penalties and interest. Cash collections include amounts raised in previous financial years but collected during the financial year specified. The cash collection rate is based on current year collections as a percentage of current year liabilities.

     

    This measure was previously by market segment; it is now by client experience.

    Table 1d: GST registrations

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Compulsory GST registrations compared with potential GST registrations based on income tax returns data

    95.4

    94.7

    95.1

    95.1

    94.9

    Note: This indicator assesses whether we have the right number of registrants in the system compared to another source of information. In this case we are comparing the number of entities that declare business income (in excess of $75,000) in their income tax returns with the number of compulsory registrants. This indicator is reported one year in arrears due to reliance on corresponding income tax data.
    Table 1e: BAS lodgment

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Lodged (monthly)

    94.0

    93.2

    93.4

    93.0

    90.8

    Lodged (quarterly)

    88.0

    85.3

    85.4

    85.6

    82.3

    Total BAS lodged (including yearly)

    89.8

    87.6

    87.7

    87.7

    84.6

    Lodged on time (monthly)

    83.2

    83.5

    83.7

    83.4

    81.8

    Lodged on time (quarterly)

    75.3

    73.5

    73.9

    73.1

    71.0

    Total lodged on time (including yearly)

    77.7

    76.4

    76.6

    76.0

    74.0

    Note: This measure has two components – one that measures the percentage of business activity statements lodged on time, and one that measures the percentage lodged at a given time. The given time will be 31 December for the mid-year report, and 30 June for the annual (full year) report.

     

    Supplementary indicators

    Table 1f: GST returns

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    GST returns filed by intermediaries or tax agents

    45.8

    45.6

    52.5

    53.7

    55.5

    Note: This is an international benchmark measure that indicates the usage of the tax intermediaries or tax agents, or both, for the filing of GST or value add tax returns.
    Table 1g: Objection cases

     

    2015–16 no.

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    Objection cases created

    1,031

    1,036

    906

    643

    545

    Table 1h: Objection rate

     

    2015–16 no.

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    Objection rate (per thousand)

    71

    68

    76

    52

    95

    Note: Calculated as the number of objection cases created throughout the period, divided by the number of audits with a financial adjustment in the same period. Previous years’ data has been updated and is now represented as a number per thousand of audits with a financial adjustment.
    The audit to objection rate contains both audit-related objections and client-initiated objections. While there has been a statistical increase in the percentage of audit to objection rate, the number of audit-related objections received has reduced. This is the result of an increase in client-initiated objections; when a client has objected to their own self-assessment and not in response to ATO-initiated compliance activities.
    Table 1i: Litigation cases

     

    2015–16 no.

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    New Part IVC First Instance cases created

    54

    47

    50

    64

    60

    Note: Part IVC First Instance cases are those where the taxpayer lodges an Administrative Appeals Tribunal or Federal Court application when they are dissatisfied with the Commissioner’s objection decision.
    Table 1j: Objections to litigation

     

    2015–16 no.

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    Objections which result in litigation (per thousand)

    39

    50

    65

    108

    117

    Note: Calculated as the number of First Instance Part IVC matters lodged throughout the period, divided by the number of objections resolved for the same period. It is represented as a number per thousand of objections resolved.
    The higher proportion of objection to new litigation cases is due to the considerable reduction in the number of objections. Indications suggest that clients who may have objected in the past but not wanted to litigate are now resolving their disputes pre-objection.

    Cost-effective administration

    Core indicators

    1. Cost effectiveness

    Table 1a: Cost as a percentage of revenue

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Cost (Schedule B) as a percentage of revenue

    1.18

    1.14

    1.00

    0.92

    1.07

    Cost of collection as a percentage of revenue

    1.16

    1.12

    1.07

    1.01

    0.92

    Note: These measures equate to the cost of collecting $100 of GST revenue. In 2019–20 the cost of collecting $100 GST revenue was $0.92.
    Table 1b: Cost per registrant

     

    2015–16 $

    2016–17 $

    2017–18 $

    2018–19 $

    2019–20 $

    Cost (Schedule B) per registrant

    260

    256

    230

    211

    222

    Cost (Actuals) per registrant

    267

    264

    250

    232

    198

    Note: The calculation is based on total administration costs divided by the total registered active GST client base.
    Table 1c: Total registered client base

     

    2015–16 no.

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    Total registered client base (in millions)

    2.6

    2.7

    2.7

    2.8

    2.9

    Note: This is the total registered population as at 1 July of the current year. Over time this measure will show how fluid the client base is through GST registrations.

     

    2. Operational and cost management

    Table 2a: GST administration costs

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Variation of GST administration costs (actuals) from agreed budget (total admin budget – Schedule B)

    2.9

    3.0

    8.5

    10.0

    −10.9

    Note: This measure reflects the percentage that the actual GST product cost varies from the agreed budget, as specified in Schedule B. It will be reported retrospectively. The full costs produced for 2019–20 will still be subject to review under the ANAO’s special purpose audit of GST administration costs (see Schedule B for more detail).
    Table 2b: Compliance costs

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Compliance costs as a percentage of total administration costs

    51.0

    51.0

    48.7

    53.4

    52.9

    Note: The ratio is calculated as compliance costs divided by total GST administration costs (actuals).

     

    Supplementary indicators

    Table 2c: Electronic activity statements

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Electronic activity statements finalised in 12 business days

    100

    99.7

    99.7

    99.7

    99.7

    Note: This is a service commitment. A 94% target applies.
    Table 2d: GST electronic payment rate

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    GST electronic payment rate

    n/a

    97

    98

    98

    98

    Note: This rate measures the extent that electronic services are used to make GST payments. This measure will be used to assess the effectiveness of the ATO’s new electronic payment strategies and is calculated by dividing the number of GST payments made electronically by the total GST payments.
    Table 2e: Written technical advice

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Taxpayer requests actioned in 28 calendar days

    94

    93

    95

    97

    98

    Private rulings finalised in 28 calendar days of receiving all necessary information

    96

    91

    95

    98

    98

    Note: This is a service commitment. An 85% target applies for general taxpayer requests and an 80% target applies to private rulings. The private rulings standard is subject to the ATO receiving all necessary information.
    Table 2f: BAS lodgment method – percentage lodged electronically

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    BAS lodged electronically – monthly remitters

    72.0

    76.8

    80.5

    83.7

    87.4

    BAS lodged electronically – quarterly remitters

    73.9

    77.8

    80.7

    83.6

    88.2

    BAS lodged electronically – annual remitters

    72.1

    74.9

    89.1

    91.0

    91.3

    BAS lodged electronically – overall

    73.6

    77.5

    81.0

    83.8

    88.2

    Table 2g: Quality of technical advice

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Cases with achieved rating

    94.0

    94.5

    98.5

    97.6

    94.4

    Note: The quality model focuses on developing a culture of continuous improvement. Cases are assessed against four criteria: Service, Accountability, Accuracy, and Performance. For 2019–20 the data was drawn from a sample of 89 cases.
    Table 2h: ABR registrations

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Australian resident ABR registrations finalised within 20 business days

    98

    98

    98

    99

    99

    Note: The taxpayer charter standard of 93% target applies. The percentile has remained steady and continued to exceed the target.

    Department of Home Affairs

    Table 1a-c: Management of GST revenue collection

     

    2015–16

    2016–17

    2017–18

    2018–19

    2019–20

    GST liability assessed ($b)

    29.4

    29.3

    32.2

    33.3

    32.3

    GST collected ($b)

    3.5

    3.5

    3.9

    4.2

    4.4

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

    n/a

    201.7

    228.3

    256.8

    197.6

    Table 2a-f: Maintain compliance

     

    2015–16

    2016–17

    2017–18

    2018–19

    2019–20

    Cost of compliance ($m)

    33.7

    31.8

    34.9

    35.6

    34.2

    Audit coverage – Tourist Refund Scheme (%)

    100

    100

    100

    100

    100

    Tourist Refund Scheme claims rejected (%)

    1.4

    3.2

    1.6

    3.0

    1.6

    GST adjustments – underpaid GST revenue ($m)

    54.3

    54.3

    31.1

    91.5

    109.6

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

    4.1

    6.6

    3.0

    2.5

    1.8

    Total GST adjustments ($m)

    58.4

    60.9

    34.0

    94.0

    111.4

    Table 3a-k: Cost-effective administration

     

    2015–16

    2016–17

    2017–18

    2018–19

    2019–20

    Costs of import processing ($m)

    21.7

    22.4

    19.4

    20.3

    22.6

    Costs of export processing ($m)

    0.4

    0.5

    0.2

    0.3

    0.2

    Costs of import and export compliance ($m)

    19.2

    17.5

    19.8

    18.2

    15.6

    Costs of administering the Tourist Refund Scheme ($m)

    14.5

    14.3

    16.1

    17.3

    18.6

    Total costs ($m)

    55.7

    54.7

    55.6

    56.2

    57.0

    Import declarations processed (million)

    4.0

    4.1

    4.1

    4.2

    4.0

    Export declarations processed (million)

    1.5

    1.3

    1.4

    1.4

    1.4

    Total Tourist Refund Scheme claims processed (thousand)

    840

    895

    1,010

    1,071

    766

    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

    1.5

    1.5

    1.4

    1.3

    1.3

    Compliance yield

    1.74:1

    1.92:1

    0.98:1

    2.64:1

    2.28:1

      Last modified: 30 Aug 2021QC 64820