ATO corporate plan 2021-22

Appendixes

Appendix A – ATO performance
Appendix B – ABR performance
Appendix C – Administered programs

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

Table 6A: Latest performance results
Performance measure	Latest result (2019–20)	Performance target 2021–22
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) Refer to the Commissioner of Taxation annual report 2019–20 (page 65) for more detail	See note ^(f)

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 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.

Table 6B: Performance targets for 2022–23 to 2024–25
Performance measure	Performance target 2022–23	Performance target 2023–24	Performance target 2024–25	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% 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%	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

Notes
(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.

Last modified: 09 Aug 2021QC 66539