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  • Appendixes

    Appendix A – ATO performance

    We measure the extent to which we are achieving our purpose as an organisation, through a range of performance indicators that align with our strategic objectives.

    Strategic objective G1

    Table 3A: Latest performance results

    Performance criteria

    Latest result
    (2017–18)

    Performance target
    2019–20

    Confidence – community confidence in the ATO

    Not yet reported
    New measure for 2018–19

    65/100

    Registration – proportion of companies and individuals registered in the system

    Companies registered in the system: 66.2% (a)
    Individuals registered in the system: 105.8% (b)

    See note (c)

    Lodgment – proportion of activity statements and income tax returns lodged on time

    Activity statements lodged on time: 77.6%
    Income tax returns (2016–17 returns) lodged on time: 83.0%

    Activity statements lodged on time: 78%
    Income tax returns lodged on time: 83%

    Payment – proportion of liabilities paid on time by value

    89.5%

    88%

    Correct reporting – tax gap as a proportion of revenue

    Refer to the Commissioner of Taxation annual report 2017–18 for detailed information and trends

    See note (d)

    Debt – ratio of collectable debt to net tax collections

    5.7%

    Below 5.5%

    Total revenue effects – tax revenue from all compliance activities

    $16 billion

    $15 billion

    Tax assured – proportion of the tax base where the ATO has justified trust that tax paid is correct, based on the proportion of income, deductions and tax offsets assured

    45.5% (of total tax reported in 2015–16)
    Refer to the Commissioner of Taxation annual report 2017–18 for more detail

    See note (e)

    NOTES
    (a) The result compares the number of companies registered by the ATO to the number of companies registered by the Australian Securities and Investments Commission (ASIC). Not all companies that are registered with ASIC have taxation and reporting requirements. Therefore, the proportion is always expected to be well below 100%.
    (b) The trends in registration of individuals are closely aligned to population growth. This result is always expected to remain above 100% because the ATO’s definition of ‘resident’ captures a greater number of people than the ABS estimated resident population. This is particularly true for individuals who have recently migrated to Australia or are seasonal workers.
    (c) The ATO aims to ensure that all entities that are required to participate in the tax and superannuation systems are registered on the ATO client register, allowing a tolerance of 5% (individuals) and 2% (companies) from the last reporting period (increase or decrease).
    (d) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
    (e) Increase the proportion of the tax base where the ATO has justified trust to a level as high as practicable given the nature and complexity of the law and resources available.
    Table 3B: Performance targets for 2020–21 to 2022–23

    Performance criteria

    Performance target
    2020–21

    Performance target
    2021–22

    Performance target
    2022–23

    Confidence – community confidence in the ATO

    65/100

    65/100

    65/100

    Registration – proportion of companies and individuals registered in the system

    See note (a)

    See note (a)

    See note (a)

    Lodgment – proportion of activity statements and income tax returns lodged on time

    Activity statements lodged on time: 78%
    Income tax returns lodged on time: 83%

    Activity statements lodged on time: 78%
    Income tax returns lodged on time: 83%

    Activity statements lodged on time: 78%
    Income tax returns lodged on time: 83%

    Payment – proportion of liabilities paid on time by value

    88%

    88%

    88%

    Correct reporting – tax gap as a proportion of revenue

    See note (b)

    See note (b)

    See note (b)

    Debt – ratio of collectable debt to net tax collections

    Below 5.5%

    Below 5.5%

    Below 5.5%

    Total revenue effects – tax revenue from all compliance activities

    $15 billion

    $15 billion

    $15 billion

    Tax assured – proportion of the tax base where the ATO has justified trust that tax paid is correct, based on the proportion of income, deductions and tax offsets assured

    See note (c)

    See note (c)

    See note (c)

    NOTES
    (a) The ATO aims to ensure that all entities that are required to participate in the tax and superannuation system are registered on the ATO client register, allowing a tolerance of 5% (individuals) and 2% (companies) from the last reporting period (increase or decrease).
    (b) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
    (c) Increase the proportion of the tax base where the ATO has justified trust to a level as high as practicable given the nature and complexity of the law and resources available.
      Last modified: 31 Jul 2019QC 59712