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  • Appendix C – Administered programs

    The ATO contributes to the economic and social wellbeing of Australians, through governing a range of programs that result in transfers and benefits back to the community.

    We administer a range of payments and transfers on behalf of the Australian Government, including incentives and rebates delivered through the tax and superannuation systems. Administered programs may be managed by the ATO with policy and delivery assistance from other Commonwealth agencies, or directly through the tax and superannuation systems. In many instances, annual fluctuations in the number and value of benefits are beyond our span of control and, therefore, not an accurate measure of our performance. Accordingly, performance criteria for our administered programs have been divided into two groups:

    • those with specific performance targets
    • those where our performance target is to administer the program in accordance with the law.

    Administered programs with specific performance targets

    Junior Minerals Exploration Incentive

    Table 13A: Latest performance results

    Performance criteria

    Latest result
    2016–17

    Performance target
    2018–19

    All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing

    Not yet reported. New measure effective from 1 April 2018

    Within 28 calendar days of the application period closing

    Public reporting data uploaded on data.gov.auExternal Link (and linked to ato.gov.au) after determination letters are issued

    Not yet reported. New measure effective from 1 April 2018

    Within 56 calendar days of the application period closing

    Table 13B: Performance targets for 2019–20 to 2021–22

    Performance criteria

    Performance target
    2019–20

    Performance target
    2020–21

    Performance target
    2021–22

    All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing

    Within 28 calendar days of the application period closing

    Within 28 calendar days of the application period closing

    Within 28 calendar days of the application period closing

    Public reporting data uploaded on data.gov.auExternal Link (and linked to ato.gov.au) after determination letters are issued

    Within 56 calendar days of the application period closing

    Within 56 calendar days of the application period closing

    Within 56 calendar days of the application period closing

    Superannuation Guarantee Scheme

    Table 14A: Latest performance results

    Performance criteria

    Latest result
    2016–17

    Performance target
    2018–19

    Value of super guarantee charge raised (including penalties and interest)

    $603.5 million raised

    $841 million raised

    Value of super guarantee charge collected

    $282.9 million collected

    $311 million collected

    Value of super guarantee entitlements distributed to individuals or superannuation funds

    $281.1 million

    $285 million

    Value of super guarantee debt on hand and the amount of super guarantee debt irrecoverable at law or uneconomical to pursue

    $1.5 billion debt on hand
    $167.0 million not pursued

    $3.4 billion debt on hand
    $178 million not pursued

    Table 14B: Performance targets for 2019–20 to 2021–22

    Performance criteria

    Performance target
    2019–20

    Performance target
    2020–21

    Performance target
    2021–22

    Value of super guarantee charge raised (including penalties and interest)

    $852 million raised

    $885 million raised

    $920 million raised

    Value of super guarantee charge collected

    $304 million collected

    $314 million collected

    $327 million collected

    Value of super guarantee entitlements distributed to individuals or superannuation funds

    $295 million

    $306 million

    $318 million

    Value of super guarantee debt on hand and the amount of super guarantee debt irrecoverable at law or uneconomical to pursue

    $3.4 billion debt on hand
    $178 million not pursued

    $3.4 billion debt on hand
    $178 million not pursued

    $3.4 billion debt on hand
    $178 million not pursued

    Bad and Doubtful Debts

    Table 15A: Latest performance results

    Performance criteria

    Latest result
    2016–17

    Performance target
    2018–19

    Provision for bad and doubtful debts as a proportion of total tax receivables

    36%

    Below 35%

    Table 15B: Performance targets for 2019–20 to 2021–22

    Performance criteria

    Performance target
    2019–20

    Performance target
    2020–21

    Performance target
    2021–22

    Provision for bad and doubtful debts as a proportion of total tax receivables

    Below 35%

    Below 35%

    Below 35%

    Seafarer Tax Offset

    Table 16A: Latest performance results

    Performance criteria

    Latest result
    2016–17

    Performance target
    2018–19

    Eligible taxpayers are aware of how to claim the offset

    100%

    100%

    Table 16B: Performance targets for 2019–20 to 2021–22

    Performance criteria

    Performance target
    2019–20

    Performance target
    2020–21

    Performance target
    2021–22

    Eligible taxpayers are aware of how to claim the offset

    100%

    100%

    100%

    Other administered programs

    Table 17: Administered programs with a performance target of administering the program in accordance with the law

    Administered program

    Performance criteria

    Latest result
    2016–17

    Australian Screen Production Incentive

    Value of tax offsets processed

    $279.7 million

    Fuel Tax Credits Scheme

    Value of claims

    $6.2 billion

    National Rental Affordability Scheme

    Value of tax offsets processed

    $166.2 million

    Product Stewardship for Oil

    Value of revenue collected

    $33.9 million

    Product Stewardship for Oil

    Value of payments processed

    $71.9 million

    Research and Development Tax Incentive

    Value of claims processed for 38.5% non-refundable research and development tax offset claimants

    $3.6 billion tax offset paid

    Research and Development Tax Incentive

    Value of claims processed for 43.5% refundable research and development tax offset claimants

    $2.5 billion tax offset paid

    Research and Development Tax Incentive

    Number of claims processed for 38.5% non-refundable research and development tax offset claimants

    1,812 claims

    Research and Development Tax Incentive

    Number of claims processed for 43.5% refundable research and development tax offset claimants

    11,262 claims

    Research and Development Tax Incentive

    Proportion of offsets processed within service standard timeframes

    42.4%

    Low Income Superannuation Tax Offset

    Value of entitlements paid

    $793.5 million

    Private Health Insurance Rebate

    Value of rebates processed

    $249.2 million

    Superannuation Co-Contribution Scheme

    Value of entitlements paid

    $147.8 million

    Superannuation Guarantee Scheme

    Number of superannuation guarantee complaints leading to a superannuation liability being raised, and those leading to no result

    5,598 liability raised
    7,060 no result

    Superannuation Guarantee Scheme

    Number of employees who have had superannuation guarantee entitlements raised as a result of ATO compliance activities and voluntary disclosures

    69,705 compliance activities
    77,344 voluntary disclosures

    Superannuation Guarantee Scheme

    Number of employers whose records are checked, and the number leading to a superannuation liability being raised

    16,874 checked
    7,700 liability raised

    Superannuation Guarantee Scheme

    Proportion of employers for whom superannuation guarantee liabilities were raised by the ATO

    0.9%

    Targeted Assistance Through the Taxation System

    Value of interest payments processed

    $14.2 million

    Interest on Overpayment and Early Payments of Tax

    Value of credit interest applied to client accounts due to processing performance

    $29.8 million

      Last modified: 01 Aug 2018QC 56312