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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

    1.6 Junior Minerals Exploration Incentive

    Table 13A: Latest performance results

    Performance criteria

    Latest result
    (2017–18)

    Performance target
    2019–20

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

    100%

    100%

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

    Target met

    Within 56 calendar days of the application period closing

    Table 13B: Performance targets for 2020–21 to 2022–23

    Performance criteria

    Performance target
    2020–21

    Performance target
    2021–22

    Performance target
    2022–23

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

    100%

    Not applicable (the program ends in 2020–21)

    Not applicable

    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

    Not applicable (the program ends in 2020–21)

    Not applicable

    1.14 Superannuation Guarantee Scheme

    Table 14A: Latest performance results

    Performance criteria

    Latest result
    (2017–18)

    Performance target
    2019–20

    Superannuation guarantee gap as a proportion of superannuation guarantee contributions

    4.8% or $2,790 million (2015–16)

    See note (a)

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

    $1,107.2 million raised

    $985 million raised

    Value of super guarantee charge collected

    $440.9 million collected

    $438 million collected

    Value of super guarantee entitlements distributed to individuals or superannuation funds

    $401.6 million

    $404 million

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

    $1.9 billion debt on hand

    $238.8 million not pursued

    $2.6 billion debt on hand

    $223 million not pursued

    NOTE
    (a) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
    Table 14B: Performance targets for 2020–21 to 2022–23

    Performance criteria

    Performance target
    2020–21

    Performance target 2021–22

    Performance target 2022–23

    Superannuation guarantee gap as a proportion of superannuation guarantee contributions

    See note (a)

    See note (a)

    See note (a)

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

    $971 million raised

    $984 million raised

    $984 million raised

    Value of super guarantee charge collected

    $392 million collected

    $404 million collected

    $404 million collected

    Value of super guarantee entitlements distributed to individuals or superannuation funds

    $362 million

    $375 million

    $375 million

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

    $3.0 billion debt on hand

    $231 million not pursued

    $3.3 billion debt on hand

    $240 million not pursued

    $3.3 billion debt on hand

    $240 million not pursued

    NOTE
    (a) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.

    1.17 Bad and Doubtful Debts

    Table 15A: Latest performance results

    Performance criteria

    Latest result
    (2017–18)

    Performance target
    2019–20

    Proportion of total tax receivables unlikely to be collected (provision)(a)

    35%

    Below 35%

    NOTE
    (a) Description updated for 2019–20
    Table 15B: Performance targets for 2020–21 to 2022–23

    Performance criteria

    Performance target
    2020–21

    Performance target
    2021–22

    Performance target
    2022–23

    Proportion of total tax receivables unlikely to be collected (provision)(a)

    Below 35%

    Below 35%

    Below 35%

    NOTE
    (a) Description updated for 2019–20

    1.18 Seafarer Tax Offset

    Table 16A: Latest performance results

    Performance criteria

    Latest result
    (2017–18)

    Performance target
    2019–20

    Eligible taxpayers are aware of how to claim the offset

    100%

    100%

    Table 16B: Performance targets for 2020–21 to 2022–23

    Performance criteria

    Performance target
    2020–21

    Performance target
    2021–22

    Performance target
    2022–23

    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
    (2017–18)

    1.5 Australian Screen Production Incentive

    Value of tax offsets processed

    $281.8 million

    1.7 Fuel Tax Credits Scheme

    Value of claims

    $6.8 billion

    1.8 National Rental Affordability Scheme

    Value of tax offsets processed

    $188.2 million

    1.9 Product Stewardship for Oil

    Value of revenue collected

    $33.6 million

    1.9 Product Stewardship for Oil

    Value of payments processed

    $74.9 million

    1.10 Research and Development Tax Incentive

    Value of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions)(a)

    $2.9 billion tax offset paid

    1.10 Research and Development Tax Incentive

    Value of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions)(a)

    $2.5 billion tax offset paid

    1.10 Research and Development Tax Incentive

    Number of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions)(a)

    1,754 claims

    1.10 Research and Development Tax Incentive

    Number of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions)(a)

    11,402 claims

    1.10 Research and Development Tax Incentive

    Proportion of offsets processed within service standard timeframes

    76%

    1.11 Low Income Superannuation Tax Offset

    Value of entitlements paid

    $779.3 million

    1.12 Private Health Insurance Rebate

    Value of rebates processed

    $248.8 million

    1.13 Superannuation Co-Contribution Scheme

    Value of entitlements paid

    $125.8 million

    1.15 Targeted Assistance through the Taxation System

    Value of interest payments processed

    $14.9 million

    1.16 Interest on Overpayments and Early Payments of Tax

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

    $13.0 million

    NOTE
    (a) Description updated for 2019–20
      Last modified: 31 Jul 2019QC 59712