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  • Australian Business Register

    The Commissioner of Taxation is also the Registrar of the Australian Business Register (ABR). While the program is delivered by ATO staff, the Registrar has separate and distinct responsibilities as outlined in section 28 of the A New Tax System (Australian Business Number) Act 1999, and the ABR program receives separate funding.

    The ABR program encompasses:

    • the Australian Business Register which is a comprehensive national business dataset
    • Standard Business Reporting (SBR) which defines a common language for business information and standards for electronic information sharing – it is used in business record-keeping software to support running the business and reduce the burden of reporting to government
    • secure authentication options, giving business easy-to-use access to a range of services.

    Purpose

    To enhance business productivity by:

    • reducing the administrative cost to businesses in their dealings with other businesses and in complying with government regulation
    • influencing government policy development and implementation, through advocating the use of whole-of-government services, technologies and processes to minimise the administrative impact on business
    • encouraging the broader use of the national business register information, and the ABN as the key identifier for business.

    Priorities

    The priorities of the ABR are:

    • reducing costs and improving services in the broader government sector through the information capabilities of the Australian Business Register
    • facilitating the development and adoption of natural-based systems to reduce client effort and improve community outcomes.

    Intended results and performance criteria

    The aim in advocating the use of the ABR’s whole-of-government services, technologies and processes is to minimise the impact on business of complying with government regulation. Improvements in business productivity will be gained through the broader adoption and use of the complete and single source of business information and consistent information exchange standards.

    Performance criteria

    2016–17 target

    Increased use of the ABR as the national business dataset by government agencies and the community

    50% increase

    Increase in the number of government agencies using the ABR database as their own

    Three additional government agencies

    Increase in the number of government agencies implementing and using SBR

    Three additional government agencies

    Australian residents’ ABR registrations finalised in 20 business days

    93%

    Reduction in the unintended administrative costs to business of complying with government regulation

    Estimated annual savings to business through the use of technologies enabled by SBR: $1.39 billion

    Tax Practitioners Board

    The Tax Practitioners Board (TPB) has general administration of the Tax Agent Services Act 2009 and is responsible for the regulation of tax practitioners. These include tax agents, business activity statement (BAS) agents and tax advisers.

    The Board is responsible for the strategic direction and performance of the TPB, and the Secretary is responsible for managing TPB operations and resources.

    Purpose

    The TPB’s purpose is to regulate tax practitioners in a fair, consistent and practical way under the Tax Agent Services Act 2009 to protect consumers, thereby strengthening the integrity of the tax practitioner profession.

    More information

    Further details about the TPB, including its activities and intended results, are available in its 2016–17 corporate plan, available at tpb.gov.auExternal Link

    Australian Charities and Not-for-profits Commission

    The Australian Charities and Not-for-profits Commission (ACNC) is the independent regulator of charities at the Commonwealth level established by the Australian Charities and Not-for-profits Commission Act 2012. It is an independent statutory office, separate from the ATO and headed by its own Commissioner. The formal relationship of the ACNC with the ATO is outlined in various memorandums of understanding which set out the services to be provided by the ATO and the costs involved.

    Purpose

    The ACNC’s purpose is to:

    • maintain, protect and enhance public trust and confidence in the Australian not-for-profit sector
    • support and sustain a robust, vibrant, independent and innovative Australian not-for-profit sector
    • promote the reduction of unnecessary regulatory obligations on the Australian not-for-profit sector.

    More information

    Further details about the ACNC, including its activities and intended results, are available in its 2016–17 corporate plan, available at acnc.gov.auExternal Link

    Administered programs

    Purpose

    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.

    Activities

    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 administered by the ATO with policy and delivery assistance from other Commonwealth agencies, or directly through the tax and superannuation systems.

    Intended results and performance criteria

    We contribute to the social and economic benefit of Australians by delivering the benefits and credits they are entitled to.

    Performance criteria

    2016-17 target

    Australian Screen Production Incentive

    Number of tax offsets processed

    The ATO aims to administer the program in accordance with the law

    Value of tax offsets processed

    Number of tax offsets issued compared to the number of tax offset entitlements

    Value of tax offsets issued compared to the value of tax offset entitlements

    Exploration Development Incentive

    Number of applications made by mining exploration companies

    The ATO aims to administer the program in accordance with the law

    Value of exploration expenditure sought to be converted into credits before ATO applies statutory cap on total credits

    Modulation factor provided by the ATO in sufficient time to allow allocation of capped exploration credits to shareholders

    By 31 December 2016

    Fuel Tax Credits Scheme

    Number of registered participants

    The ATO aims to administer the scheme in accordance with the law

    Value of claims

    Proportion of payments processed within service standard timeframes

    85%

    National Rental Affordability Scheme

    Number of tax offsets processed

    26,000

    Value of tax offsets processed

    $185 million

    Ratio of claims made through the ATO compared to the Department of Social Services

    3:1

    Product Stewardship for Oil

    Number of claims processed

    The ATO aims to administer the program in accordance with the law

    Number of participants registered

    Value of payments processed

    Value of revenue collected

    Proportion of payments processed within service standard timeframes

    85%

    Research and Development Tax Incentive

    Number of claims processed for 40% non-refundable research and development tax offset claimants

    The ATO aims to administer this program in accordance with the law

    Number of claims processed for 45% refundable research and development tax offset claimants

    Value of claims processed for 40% non-refundable research and development tax offset claimants

    Value of claims processed for 45% refundable research and development tax offset claimants

    Proportion of offsets processed within service standard timeframes

    Low Income Superannuation Contribution

    Number of beneficiaries of entitlements determined

    The ATO aims to administer the program in accordance with the law

    Value of entitlements determined and paid

    Proportion of original contributions paid within 60 days

    97%

    Private Health Insurance Rebate

    Number of claims processed

    Approximate number of tax returns with private health insurance details: 8.2 million

    Value of rebates processed

    Proportion of private health insurance rebates claimed through the tax system

    Liability imposed on lodging eligible individuals

    Superannuation Co-contribution Scheme

    Number of beneficiaries of entitlements determined

    The ATO aims to administer the scheme in accordance with the law

    Value of entitlements determined and paid

    Proportion of original co-contributions paid within 60 days

    97%

    Superannuation Guarantee Scheme

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

    The ATO aims to administer the scheme in accordance with the law

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

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

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

    Value of superannuation guarantee charge:

    • raised (including penalties and interest)
    • collected
     

    $702 million raised, $376 million collected (annually)

    Value of superannuation guarantee entitlements distributed to individuals or superannuation funds

    $380 million

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

    $1.3 billion on hand and $219 million written off

    Targeted Assistance Through the Taxation system

    Number of interest payments processed

    The ATO aims to administer the program in accordance with the law

    Value of interest payments processed

    Proportion of unclaimed superannuation accounts where interest is paid to the account owner compared to total accounts transferred

    Interest on Overpayment and Early Payments of Tax

    Number of clients entitled to credit interest due to processing performance

    The ATO aims to administer the program in accordance with the law

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

    Proportion of credit interest paid due to processing performance compared to all credit interest paid

    Bad and Doubtful Debts

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

    Below 35%

    Cleaner Fuels Grant Scheme

    Number of claims processed

    The ATO aims to administer the scheme in accordance with the law

    Number of participants registered

    Value of payments processed

    Proportion of payments processed within service standard timeframes

    85%

    Seafarer Tax Offset

    Number of tax offsets processed

    The ATO aims to administer the program in accordance with the law

    Value of tax offsets processed

    Survey all taxpayers who are eligible to claim the seafarers tax offset

    100%

    First Home Saver Accounts Scheme

    Proportion of government contributions paid to eligible account holders within 60 days

    92%

    Number of government contributions paid

    The ATO aims to administer the scheme in accordance with the law

    Value of government contributions paid

    Value of account balances

      Last modified: 22 Aug 2016QC 49917