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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 4 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 1: GST revenue outcome

     

    2016–17 $b

    2017–18 $b

    2018–19 $b

    2019–20 $b

    2020–21 $b

    Total GST revenue (accrual)

    61.8

    64.7

    66.7

    66.7

    72.6

    Total GST revenue (cash)

    59.8

    63.1

    65.2

    60.2

    73.1

    GST revenue Home Affairs cash (net)

    3.5

    3.9

    4.2

    4.2

    4.8

    Note: The total GST revenue amount excludes non-GIC penalties. GST accrual revenue is provided using the tax liability method (TLM). Under the TLM basis, GST revenue is defined as being the earlier of the cash payment being received or the associated liability being recognised.
    2. Trend in GST gap
    Table 2a: Estimated GST gap (value)

     

    2015–16 $b

    2016–17 $b

    2017–18 $b

    2018–19 $b

    2019–20 $b

    Estimated GST gap

    6.5

    5.5

    5.3

    5.4

    5.3

    Estimated GST gap (excluding debt)

    5.8

    4.8

    4.5

    4.6

    3.6

    Note: Estimates of the GST gap 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.
    Table 2b-c: Estimated GST gap

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

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

    10.2

    8.4

    7.8

    7.8

    7.8

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

    9.2

    7.3

    6.7

    6.6

    5.3

    3. GST debt
    Table 3a: GST debt outstanding

     

    2016–17 $b

    2017–18 $b

    2018–19 $b

    2019–20 $b

    2020–21 $b

    Total GST debt outstanding

    5.6

    5.5

    5.7

    10.2

    10.7

    GST collectable debt

    3.8

    4.0

    4.3

    7.9

    8.8

    Insolvent debt

    -

    -

    -

    -

    1.6

    Disputed debt

    -

    -

    -

    -

    0.3

    Note: Collectable debt is debt for which there is no impediment to collection – it is not subject to objection or appeal, or to some form of insolvency administration. Insolvent and disputed debt are reported for the first time in 2020–21.
    Table 3b: Ratio of collectable debt to GST revenue

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Debt collection rate – TLM accrual

    6.2

    6.2

    6.4

    11.8

    12.1

    Debt collection rate – cash

    6.4

    6.3

    6.6

    13.1

    12.0

    Note: The debt collection rate is calculated using the GST collectable debt amount as a percentage of 12 month rolling GST (TLM accrual or cash) collections. This is a measure used by several revenue agencies to gauge their relative effectiveness in managing their debt holdings.
    Supplementary debt indicators
    Table 3c: GST debt non-pursuit

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Ratio of GST debt non-pursuit to total GST debt

    23.1

    26.8

    23.8

    4.3

    5.1

    Ratio of GST debt non-pursuit to GST revenue

    1.9

    2.3

    2.1

    0.7

    0.7

    Note: GST debt non-pursuit – this measure is calculated using GST debt non-pursuit as a proportion of total GST debt.Ratio of GST debt non-pursuit to GST revenue – this ratio compares GST debt non-pursued to GST revenue (cash).Non-pursuits help ensure we are focusing our debt collection activities on the right cases by removing those where we are either prevented by law from pursuing recovery (irrecoverable at law) or where recovery is unviable (uneconomical to pursue).
    Table 3d: GST on time payment rate

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Percentage GST payments made on time

    73.6

    75.1

    75.3

    76.3

    73.0

    Percentage value of GST paid on time

    88.2

    88.4

    88.7

    86.5

    85.9

    Note: Percentage GST payments made on time – this 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.Percentage value of GST paid on time – this measures the compliance level for GST payments and is calculated as the value of GST payments paid on time divided by the total value of GST payments due.
    Table 3e: Ageing of GST debt – number of BAS debit assessments

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    GST debt aged < 30 days

    -

    -

    -

    756,548

    181,085

    GST debt aged 30–59 days

    -

    -

    -

    274,567

    236,618

    GST debt aged 60–89 days

    -

    -

    -

    56,692

    35,198

    GST debt aged 90 days to one year

    -

    -

    -

    688,893

    613,595

    GST debt aged > one year

    -

    -

    -

    778,545

    1,142,118

    Total GST debt assessments

    -

    -

    -

    2,555,245

    2,208,614

    Note: Figures reported for 2019–20 and onwards are derived from a new reporting source due to transition to a single accounting system. A GST debt may appear in multiple age ranges where the client owes amounts relating to multiple assessments. Total GST debt aged represents the number of activity statement accounts multiplied by a GST attribution rate.
    Table 3f: Ageing of GST debt – value

     

    2016–17 $m

    2017–18 $m

    2018–19 $m

    2019–20 $m

    2020–21 $m

    GST debt aged < 30 days

    409.1

    441.1

    426.3

    1,006.3

    835.4

    GST debt aged 30–59 days

    553.0

    558.9

    564.3

    1,704.6

    1,270.2

    GST debt aged 60–89 days

    163.1

    109.1

    129.1

    470.2

    248.0

    GST debt aged 90 days to one year

    1,251.6

    1,406.2

    1,510.8

    2,700.7

    2,745.0

    GST debt aged > one year

    1,461.3

    1,484.5

    1,639.0

    1,987.2

    3,667.8

    Total GST debt assessments

    3,838.1

    3,999.7

    4,269.5

    7,869.0

    8,766.4

    Note: Figures reported for 2019–20 and onwards are derived from a new reporting source due to transition to a single accounting system. Age of debt is determined by the latter of the processed date or the effective date of the transactions.
    4. Cross-border services and goods
    Table 4a: Digital products and services new registrants

     

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    Digital products and services – new registrants

    405

    165

    90

    120

    Table 4b: Value of digital products and services GST

     

    2017–18 $m

    2018–19 $m

    2019–20 $m

    2020–21 $m

    Total value of digital products and services GST

    355

    400

    455

    545

    Value of digital products and services GST (sum of top 20 payers)

    265

    300

    330

    405

    Note: GST administration of digital products and services commenced on 1 July 2017. GST administration of low value imported goods commenced on 1 July 2018. All figures have been rounded to the nearest $5m. 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.
    Table 4c: Low value imported goods new registrants

     

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    Low value imported goods – new registrants

    130

    980

    130

    160

    Table 4d: Value of low value imported goods GST

     

    2017–18 $m

    2018–19 $m

    2019–20 $m

    2020–21 $m

    Total value of low value imported goods GST

    -

    360

    400

    445

    Value of low value imported goods GST (sum of top 20 payers)

    -

    230

    265

    300

    Note: GST administration of digital products and services commenced on 1 July 2017. GST administration of low value imported goods commenced on 1 July 2018. All figures have been rounded to the nearest $5m. 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.

    Client engagement outcomes

    Core indicators
    Table 1a(i): GST compliance liabilities raised by client experience. Cash collections on those liabilities in the financial year, cash collection rate within the year, and total cash collections

     

    GST compliance liabilities $m

    Within year compliance cash collection $m

    GST cash collection rate %

    Total compliance cash collections $m

    Small business

    1,137.3

    699.0

    61.5

    886.4

    Privately owned and wealthy groups

    754.4

    480.9

    63.7

    548.8

    Public and multinational businesses

    398.0

    350.2

    88.0

    356.6

    Not-for-profit

    23.9

    12.8

    53.5

    21.1

    Other

    25.5

    20.6

    80.8

    21.7

    Total

    2,339.2

    1,563.6

    66.8

    1,834.5

    Note: Compliance liabilities are the net value of debit and credit amendments from active compliance intervention. Compliance liabilities exclude penalties and interest. Due to the running balance account, collections are determined using a combination of actual collections and estimates of collections based on sampling. The cash collection rate from client engagement activities is based on those collections within the year that relate to the liabilities raised in that year only.Total cash collections (excluding penalties and interest) are estimated within the year and can include collections that relate to compliance liabilities raised from previous years.
    Table 1a(ii): GST compliance liabilities raised by industry. Cash collections on those liabilities in the financial year, cash collection rate within the year, and total cash collections

     

    GST compliance liabilities $m

    Within year compliance cash collection $m

    GST cash collection rate %

    Total compliance cash collections $m

    Construction

    826.8

    502.0

    60.7

    580.7

    Professional, Scientific and Technical Services

    216.0

    144.7

    67.0

    186.9

    Rental, Hiring and Real Estate Services

    196.1

    147.8

    75.4

    164.0

    Mining

    140.9

    131.6

    93.4

    132.8

    Financial and Insurance Services

    133.3

    106.1

    79.6

    111.8

    All Other

    826.1

    531.4

    64.3

    658.3

    Total

    2,339.2

    1,563.6

    66.8

    1,834.5

    Note: Compliance liabilities are the net value of debit and credit amendments from active compliance intervention. Compliance liabilities exclude penalties and interest. Due to the running balance account, collections are determined using a combination of actual collections and estimates of collections based on sampling. The cash collection rate from client engagement activities is based on those collections within the year that relate to the liabilities raised in that year only.Total cash collections (excluding penalties and interest) are estimated within the year and can include collections that relate to compliance liabilities raised from previous years.
    Table 1b: Strike rate by client experience

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Small business

    -

    -

    -

    -

    87

    Privately owned and wealthy groups

    -

    -

    -

    -

    66

    Public and multinational businesses

    -

    -

    -

    -

    75

    Not-for-profit

    -

    -

    -

    -

    81

    Other

    -

    -

    -

    -

    85

    Total

    69

    69

    79

    80

    86

    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’. Strike rate is reported by client experience for the first time in 2020–21.
    Table 1c(i): Refund integrity strike rate by client experience

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Small business

    -

    -

    -

    -

    95

    Privately owned and wealthy groups

    -

    -

    -

    -

    74

    Public and multinational businesses

    -

    -

    -

    -

    85

    Not-for-profit

    -

    -

    -

    -

    92

    Other

    -

    -

    -

    -

    96

    Total

    64

    68

    77

    85

    94

    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. Strike rate is reported by client experience for the first time in 2020–21.
    Table 1c(ii): Refund integrity active compliance liabilities raised

     

    2016–17 $m

    2017–18 $m

    2018–19 $m

    2019–20 $m

    2020–21 $m

    Small business

    -

    -

    -

    -

    374

    Privately owned and wealthy groups

    -

    -

    -

    -

    66

    Public and multinational businesses

    -

    -

    -

    -

    19

    Not-for-profit

    -

    -

    -

    -

    4

    Other

    -

    -

    -

    -

    20

    Total

    383

    352

    506

    306

    484

    Note: Refund integrity active compliance liabilities raised is reported by client experience for the first time in 2020–21.
    Table 1d: Compulsory GST registrations compared to potential GST registrations

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

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

    94.7

    95.1

    95.1

    94.9

    94.7

    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

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Lodged (monthly)

    93.2

    93.4

    93.0

    90.8

    89.9

    Lodged (quarterly)

    85.3

    85.4

    85.6

    82.3

    81.9

    Total BAS lodged (including annual BAS)

    87.6

    87.7

    87.7

    84.6

    84.1

    Lodged on time (monthly)

    83.5

    83.7

    83.4

    81.8

    78.5

    Lodged on time (quarterly)

    73.5

    73.9

    73.1

    71.0

    67.3

    Total lodged on time (including annual BAS)

    76.4

    76.6

    76.0

    74.0

    70.3

    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 is 30 June 2021 for the annual (full year) report.
    Table 1f: Return on investment from compliance activities

     

    2016–17

    2017–18

    2018–19

    2019–20

    2020–21

    Return on investment from BAU compliance activities

    -

    -

    -

    7.0:1

    7.9:1

    Return on investment from GST compliance program compliance activities

    -

    -

    -

    15.5:1

    11.3:1

    Note: Return on investment from compliance activities is reported for the first time in 2020–21.
    Supplementary client engagement indicators
    Table 1g: Voluntary compliance ratio by number of taxpayers

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Voluntary compliance ratio by number of taxpayers (strict)

    42.5

    44.8

    43.8

    44.7

    29.7

    Voluntary compliance ratio by number of taxpayers (relaxed)

    80.8

    79.2

    78.6

    82.7

    78.3

    Note: The strict VCR does not give any consideration to minor unintentional late payments or lodgments. The relaxed VCR adjusts for:- taxpayers who have no total business income in the year; that is, a nil BAS- taxpayers who are only considered non-compliant for having one BAS lodged late and/or one late payment.
    Table 1h: Voluntary compliance ratio by value of GST

     

    2015–16 %

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    Voluntary compliance ratio by value of GST

    80.7

    81.6

    82.3

    81.9

    74.6

    Table 1i: GST total revenue effects – tax revenue from all GST engagement activities

     

     

    2018–19 $m

    2019–20 $m

    2020–21 $m

    Excluding penalties and interest

    Audit yield

    2,573

    2,291

    1,835

    Wider revenue effects

    960

    848

    796

     

    Total

    3,533

    3,139

    2,631

    Including penalties and interest

    Audit yield

    2,652

    2,425

    1,883

    Wider revenue effects

    960

    848

    796

     

    Total

    3,612

    3,273

    2,679

    Table 1j: Tax assured – proportion of the GST base where the ATO has justified trust that the amount of GST is correct

     

    2016–17 %

    2017–18 %

    2018–19 %

    Tax assured – proportion of the GST base where the ATO has justified trust that the amount of GST is correct

    1.2

    7.6

    4.6

    Supplementary dispute resolution indicators
    Table 1k: Number of objection cases created

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    Number of audit-initiated objection cases created

    -

    -

    -

    421

    267

    Number of client-initiated objections created

    -

    -

    -

    124

    138

    Other

    -

    -

    -

    -

    2

    Total number of objections created

    1,036

    906

    643

    545

    407

    Note: The process for identifying GST-related objections changed in 2020–21 to capture all GST-related work items more accurately. The new methodology identifies any case where GST is in dispute; not just where it is the primary revenue product in dispute.
    Table 1l: Number of objection cases resolved

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    Number of audit-initiated objection cases resolved

    -

    -

    -

    -

    426

    Number of client-initiated objections resolved

    -

    -

    -

    -

    386

    Other

    -

    -

    -

    -

    1

    Total number of objections resolved

    935

    774

    591

    512

    813

    Table 1m: Audit to objection transition rate

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    Audit to objection transition rate (per thousand)

    68

    76

    52

    95

    56

    Audit to audit-related objection (per thousand)

    -

    -

    -

    62

    37

    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.In 2019–20, of the 545 objections were created, only 421 (77%) relate to audit decisions. This equates to 62 objections per thousand audit adjustment cases.In 2020–21, of the 407 objections created, only 267 (66%) relate to audit decisions. This equates to 37 objections per thousand audit adjustment cases.
    Table 1n: Number of new Part IVC litigation cases

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    First Instance cases created

    47

    46

    60

    60

    41

    Appeal cases created

    1

    3

    1

    3

    4

    Administrative Matter cases created

    5

    5

    5

    0

    0

    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 1o: Number of new Part IVC litigation resolved

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    First Instance cases resolved

    60

    51

    42

    50

    45

    Appeal cases resolved

    1

    2

    1

    2

    5

    Administrative Matter cases resolved

    0

    6

    2

    0

    2

    Table 1p: Proportion of objections to new Part IVC litigation cases

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    Proportion of objections to new Part IVC litigation cases (per thousand)

    50

    65

    108

    117

    49

    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.
    Table 1q: Litigation outcomes

     

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Percentage of decisions in courts/tribunals that wholly support the ATO position

    60

    67

    85

    55

    Percentage of decisions in courts/tribunals that partially support the ATO position

    10

    11

    0

    9

    Percentage of decisions in courts/tribunals that wholly support the taxpayer position

    30

    22

    15

    36

    Cost-effective administration

    Core indicators
    Table 1a: Cost as a percentage of GST revenue

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Cost of collection as a percentage of revenue

    1.12

    1.07

    1.01

    0.92

    0.71

    Note: This measure equates to the cost of collecting $100 of GST revenue. In 2020–21 the cost of collecting $100 GST revenue was $0.71.
    Table 1b: Cost per GST registrant

     

    2016–17 $

    2017–18 $

    2018–19 $

    2019–20 $

    2020–21 $

    Cost per registrant

    264

    250

    232

    198

    176

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

     

    2016–17 no.

    2017–18 no.

    2018–19 no.

    2019–20 no.

    2020–21 no.

    Small business

    -

    -

    -

    -

    2.4

    Privately owned and wealthy groups

    -

    -

    -

    -

    0.4

    Public and multinational businesses

    -

    -

    -

    -

    0.1

    Not-for-profit

    -

    -

    -

    -

    0.1

    Other

    -

    -

    -

    -

    0.1

    Total registered client base (in millions)

    2.7

    2.7

    2.8

    2.9

    3.1

    Note: This is the total registered population as of 30 June 2021. Over time this measure will show how fluid the client base is through GST registrations. Total registered population is reported by client experience for the first time in 2020–21.
    Table 2a: Variation of GST administration costs from agreed budget (total administration budget)

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Variation of GST administration costs from agreed budget

    3.0

    8.5

    10.0

    -10.9

    -13.4

    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.
    Table 2b: Client engagement costs as a percentage of total administration costs

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Total client engagement costs as a percentage of total administration costs

    49.2

    48.7

    53.4

    52.9

    57.8

    GST compliance program operating funding as a percentage of total administration costs

    13.2

    12.9

    12.8

    20.2

    21.5

    Note: The ratio is calculated as compliance costs divided by total GST administration costs. GST compliance program costs only include operating funding.
    Supplementary indicators
    Table 2c: Electronic activity statements are finalised in 12 business days

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Electronic activity statements are finalised in 12 business days

    99.7

    99.7

    99.7

    99.7

    99.2

    Note: This is a service commitment. A 94% target applies.
    Table 2d: BAS lodgment method – percentage of BAS lodged electronically

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Monthly remitters

    76.8

    80.5

    83.7

    87.4

    92.2

    Quarterly remitters

    77.8

    80.7

    83.6

    88.2

    88.4

    Annual remitters

    74.9

    89.1

    91.0

    91.3

    95.0

    Overall

    77.5

    81.0

    83.8

    88.2

    88.9

    Table 2e: Written technical advice

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Taxpayer guidance requests are finalised in 28 calendar days of receiving all necessary information

    93

    95

    97

    98

    95

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

    91

    95

    98

    98

    99

    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: Quality of technical advice

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Percentage of technical advice cases reviewed rated as ‘achieved’ for the accuracy of the technical decision/s

    94.5

    98.5

    97.6

    94.4

    100

    Note: The quality model focuses on developing a culture of continuous improvement. Cases are assessed against 4 criteria: Service, Accountability, Accuracy, and Performance For 2020–21 the data was drawn from a sample of 200 cases – the majority of the cases in this sample relate to general advice and guidance which are straightforward.
    Table 2g: Australian Business Register (ABR) registrations

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    Australian resident ABR registrations are finalised in 20 business days

    98

    98

    99

    99

    99

    Note: The taxpayer charter standard of 93% target applies. The percentile has remained steady and continued to exceed the target.
    Table 2h: GST returns filed by intermediaries or tax agents

     

    2016–17 %

    2017–18 %

    2018–19 %

    2019–20 %

    2020–21 %

    GST returns filed by intermediaries or tax agents

    45.6

    52.5

    53.7

    55.5

    56.6

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

    Department of Home Affairs

    Table 1a-c: Management of GST revenue collection

     

    2016–17

    2017–18

    2018–19

    2019–20

    2020–21

    GST liability assessed ($b)

    29.3

    32.2

    33.3

    32.3

    33.6

    GST collected ($b)

    3.5

    3.9

    4.2

    4.4

    4.8

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

    201.7

    228.3

    256.8

    197.6

    21.2

    Table 2a-f: Maintain compliance

     

    2016–17

    2017–18

    2018–19

    2019–20

    2020–21

    Cost of compliance ($m)

    31.8

    34.9

    35.6

    34.2

    33.0

    Audit coverage – Tourist Refund Scheme (%)

    100

    100

    100

    100

    100

    Tourist Refund Scheme claims rejected (%)

    3.2

    1.6

    3.0

    1.6

    1.7

    GST adjustments – underpaid GST revenue ($m)

    54.3

    31.1

    91.5

    109.6

    145.6

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

    6.6

    3.0

    2.5

    1.8

    0.3

    Total GST adjustments ($m)

    60.9

    34.0

    94.0

    111.4

    145.9

    Table 3a-k: Cost-effective administration

     

    2016–17

    2017–18

    2018–19

    2019–20

    2020–21

    Costs of import processing ($m)

    22.4

    19.4

    20.3

    22.6

    21.2

    Costs of export processing ($m)

    0.5

    0.2

    0.3

    0.2

    0.2

    Costs of import and export compliance ($m)

    17.5

    19.8

    18.2

    15.6

    18.9

    Costs of administering the Tourist Refund Scheme ($m)

    14.3

    16.1

    17.3

    18.6

    14.0

    Total costs ($m)

    54.7

    55.6

    56.2

    57.0

    54.5

    Import declarations processed (million)

    4.1

    4.1

    4.2

    4.0

    4.3

    Export declarations processed (million)

    1.3

    1.4

    1.4

    1.4

    1.3

    Total Tourist Refund Scheme claims processed (thousand)

    895

    1,010

    1,071

    766

    50

    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

    1.4

    1.3

    1.3

    1.1

    Compliance yield

    1.92:1

    0.98:1

    2.64:1

    2.28:1

    4.42:1

      Last modified: 07 Feb 2022QC 67817