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  • Schedule D: Budget measure – GST compliance program

    Schedule D of the GST Administration Performance Agreement is about performance outcomes relating to the Budget measure, GST compliance program, ‘Working together to improve voluntary compliance’.

    Table 1.1: 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(a)

    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 1.2: 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(a)

    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

    Table 1.3: 2019–20 (Year 10)

    Quadrant

    Planned
    $m

    Actual
    $m

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

    406.9(a)

    577.4(a)

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

    406.9(a)

    577.4(a)

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

    495.7

    990.5

    Sub-total

    902.6

    1,567.9

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

    238.4

    216.2

    (a): As part of the 2015 Budget extension, quadrants 1 and 2 (planned) are combined in years 8–10. Quadrants 1 and 2 (actuals) are combined in year 10.Quadrants 1–3 are represented as additional liabilities raised from compliance activities. Quadrant 4 is represented as additional collections from debt activities.
      Last modified: 30 Aug 2021QC 64820