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  • Schedule D: Budget measure – GST compliance program

    Schedule D of the GST Administration Performance Agreement – this measure was previously known as the GST compliance program ‘Working together to improve voluntary compliance’.

    Additional liabilities raised from compliance activities planned

     

    2019–20

    2020–21

    Key objective

    Planned $m

    Actual $m

    Planned
    $m

    Actual
    $m

    1. Ensure taxpayers are correctly registered

    12.5

    0

    13.1

    0

    2. Ensure correct reporting focused on tackling refund exploitation and dealing with systematic or deliberate under reporting of GST

     253.1

    410.4

    283.9 

    509.1 

    3. Large market compliance: justified trust program

    128.9

    167.0

    132.2

    178.7

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

    246.2

    990.5

    225.5

    410.5

    Total

    640.7

    1,567.9

    654.7

    1,098.3

    Additional cash collections from debt activities

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

    238.4

    216.2

    244.4

    335.5

    Total costs and return on investment of GST compliance program

     

    2019–20

    2020–21

     

    Planned

    Actual

    Planned

    Actual

    Total costs of the program (as per Budget Papers) ($m)

    119.6

    119.6

    115.6

    115.6

    Expected return on investment per sub program

    1. Ensure taxpayers are correctly registered (ratio)

    3.9:1

    0

    4:1

    0

    2. Ensure correct reporting focused on tackling refund exploitation and dealing with systematic or deliberate under reporting of GST (ratio)

     6.75:1

    10.4:1

    7.13:1

    12.8:1 

    3. Large market compliance: justified trust program (ratio)

    7.26:1

    9.4:1

    7.4:1

    10.0:1

    4. More direct contact between the ATO and non-lodgers (ratio)

    10.0:1

    40.3:1

    9.1:1

    16.6:1

    5. More direct contact between the ATO and taxpayers with a GST debt (ratio)

    13.0:1

    11.0:1

    13.3:1

    18.3:1

      Last modified: 07 Feb 2022QC 67817