Appendix A – ATO performance
We measure the extent to which we are achieving our purpose as an organisation, through a range of performance measures that align with our strategic objectives.
Strategic objective G1
Performance measure |
Latest result |
Performance target |
---|---|---|
Confidence – community confidence in the ATO |
66/100 |
65/100 |
Registration – proportion of companies and individuals registered in the system |
Companies registered in the system: 66.1% (a) Individuals registered in the system: 106.0% (b) |
See note (c) |
Lodgment – proportion of activity statements and income tax returns lodged on time |
Activity statements lodged on time: 74.6% Income tax returns (2018–19 returns) lodged on time: 83.9% |
Activity statements lodged on time: 78% Income tax returns lodged on time: 83% |
Payment – proportion of liabilities paid on time by value |
88.7% |
88% |
Correct reporting – tax gap as a proportion of revenue |
Refer to the Commissioner of Taxation annual report 2019–20 (page 62) for detailed information and trends |
See note (d) |
Debt – ratio of collectable debt to net tax collections (e) |
6.7% |
Below 8.0% |
Total revenue effects – tax revenue from all compliance activities |
$13.7 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 |
47.6% (of total tax reported in 2017–18) |
See note (f) |
(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 Australian Bureau of Statistics (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’s client register, allowing a tolerance of 2% (companies) and 5% (individuals) 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) Debt performance targets have increased due to the broader economic environment, which has been impacted by drought, bushfires and the COVID-19 pandemic.
(f) 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.
Performance measure |
Performance target |
Performance target |
Performance target |
Data Sources |
---|---|---|---|---|
Confidence – community confidence in the ATO |
65/100 |
65/100 |
65/100 |
ATO client survey |
Registration – proportion of companies and individuals registered in the system |
See note (a) |
See note (a) |
See note (a) |
ASIC data, ATO systems, ABS data |
Lodgment – proportion of activity statements and income tax returns lodged on time |
Activity statements lodged on time: 78% |
Activity statements lodged on time: 78% |
Activity statements lodged on time: 78% |
ATO systems |
Payment – proportion of liabilities paid on time by value |
88% |
88% |
88% |
ATO systems |
Correct reporting – tax gap as a proportion of revenue |
See note (b) |
See note (b) |
See note (b) |
ATO systems, models, economic data (c) |
Debt – ratio of collectable debt to net tax collections (d) |
Below 7.5% |
Below 6.5% |
Below 6.0% |
ATO systems, ATO financial statements |
Total revenue effects – tax revenue from all compliance activities |
$15 billion |
$15 billion |
$15 billion |
ATO systems, models |
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 (e) |
See note (e) |
See note (e) |
ATO systems, models |
(a) The ATO aims to ensure that all entities that are required to participate in the tax and superannuation systems are registered on the ATO’s client register, allowing a tolerance of 2% (companies) and 5% (individuals) 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) For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap.
(d) Debt performance targets have increased due to the broader economic environment, which has been impacted by drought, bushfires and the COVID-19 pandemic.
(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.