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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 measures that align with our strategic objectives.

    Strategic objective G1

    Table 1A: Latest performance results and performance targets for 2021–22 to 2022–23

    Performance measure

    Latest result
    (2020–21)

    Performance target
    2021–22

    Performance target 2022–23

    Trust – Community trust in the ATO and the system

    Not reported yet New measure for 2022–23

    Not applicable

    Under development

    Registration – Proportion of companies and individuals registered in the system

    Companies registered in the system: 66.3%(2)

    Individuals registered in the system: 106.5%(3)

    See note(4)

    See note(4)

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

    Activity statements lodged on time: 71.0%

    Income tax returns (2019–20 returns) lodged on time: 83.3%

    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

    88.0%

    88%

    88%

    Tax gap – As a proportion of revenue

    Refer to the Commissioner of Taxation annual report 2020–21 (page 60) for detailed information and trends

    See note(5)

    See note(5)

    Debt – Ratio of collectable debt to net tax collections(6)

    8.3%

    Below 8.0%

    Between 8.0% and 8.5%

    Total revenue effects – Tax revenue from all compliance activities

    $11.5 billion

    $15 billion

    $15 billion

    2 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%.
    3 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.
    4 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).
    5 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
    6 Debt performance targets have increased due to the broader economic environment, which has been impacted by factors including the COVID-19 pandemic.
    Table 1B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data Sources

    Trust – Community trust in the ATO and the system

    Under development

    Under development

    Under development

    ATO client survey

    Registration – Proportion of companies and individuals registered in the system

    See note(7)

    See note(7)

    See note(7)

    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

    Tax gap – As a proportion of revenue

    See note(8)

    See note(8)

    See note(8)

    ATO systems, models, economic data (9)

    Debt – Ratio of collectable debt to net tax collections(10)

    Between 7.5% and 8.0%

    Between 6.5% and 7.0%

    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

    7 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).
    8 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available
    9 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap
    10 Debt performance targets have increased due to the broader economic environment, which has been impacted by factors including the COVID-19 pandemic.

    Strategic objective G2

    Table 2A: Latest performance results and performance targets for 2021–22 to 2022–23

    Performance measure

    Latest result
    (2020–21)

    Performance target
    2021–22

    Performance target
    2022–23

    Influence – Influence tax and superannuation system design through a mutually positive relationship with Treasury and the provision of quality advice

    Very Good

    Good

    See note(11)

    11 Demonstrated effort in supporting Treasury to design and deliver effective tax and superannuation policy.
    Table 2B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data sources

    Influence – Influence tax and superannuation system design through a mutually positive relationship with Treasury and the provision of quality advice

    See note(12)

    See note(12)

    See note(12)

    Qualitative analysis and Treasury endorsement of result

    12 Demonstrated effort in supporting Treasury to design and deliver effective tax and superannuation policy.

    Strategic objective C1

    Table 3A: Latest performance results and performance targets for 2021–22 to 2022–23

    Performance measure

    Latest result
    (2020–21)

    Performance target
    2021–22

    Performance target
    2022–23

    Compliance cost – Adjusted median cost to individual taxpayers of managing their tax affairs

    2.5% decrease (2018–19 tax returns)

    Remain steady

    Remain steady

    Digital – Proportion of inbound transactions received digitally for key services

    94%

    92%

    95%

    Digital – Proportion of outbound interactions issued digitally for key services

    Not reported yet

    New measure for 2022–23

    Not applicable

    Under development

    Service satisfaction – Client satisfaction with their recent interaction with us

    Not reported yet

    New measure for 2022–23

    Not applicable

    80%

    Table 3B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data sources

    Compliance cost – Adjusted median cost to individual taxpayers of managing their tax affairs

    Remain steady

    Remain steady

    Remain steady

    ATO tax return data, models

    Digital – Proportion of inbound transactions received digitally for key services

    95%

    95%

    95%

    ATO systems

    Digital – Proportion of outbound interactions issued digitally for key services

    Under development

    Under development

    Under development

    ATO systems

    Service satisfaction – Client satisfaction with their recent interaction with us

    80%

    80%

    80%

    ATO client survey

    Strategic objective C2

    Table 4A: Latest performance results and performance targets for 2021-22 to 2022-23

    Performance measure

    Latest result
    (2020–21)

    Performance target
    2021–22

    Performance target
    2022–23

    Working together – Partner perceptions of how we are working together with them to administer the tax, superannuation and registry systems(13)

    71/100

    Equal to or better than the 2018–19 result (64/100)

    Equal to or better than the 2018–19 result (64/100)

    13 The result is calculated using survey responses from 3 partner groups – Tax Professionals, Digital Service Providers and APRA-regulated superannuation funds. A weighting of 50% is applied for Tax Professionals, reflecting their role as the ATO’s primary partner group, while the remaining 2 groups are each given a 25% weighting.
    Table 4B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data sources

    Working together – partner perceptions of how the ATO is working together with them to administer the tax and superannuation systems

    Equal to or better than the 2018–19 result (64/100)

    Equal to or better than the 2018–19 result (64/100)

    Equal to or better than the 2018–19 result (64/100)

    ATO partner survey

    Strategic objective W1

    Table 5A: Latest performance results and performance targets for 2021-22 to 2022-23

    Performance measure

    Latest result
    2020–21)

    Performance target
    2021–22

    Performance target
    2022–23

    Culture – Level of employee engagement

    76%

    Equal to or better than the average result for large agencies

    Equal to or better than the average result for large agencies

    Staff experience – Employee perceptions around whether they have access to the tools and resources needed to perform well

    72%

    Equal to or better than the average result for large agencies

    Equal to or better than the average result for large agencies

    Table 5B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data sources

    Culture – Level of employee engagement

    Equal to or better than the average result for large agencies

    Equal to or better than the average result for large agencies

    Equal to or better than the average result for large agencies

    Employee survey (APS census)

    Staff experience – Employee perceptions around whether they have access to the tools and resources needed to perform well

    Equal to or better than the average result for large agencies

    Equal to or better than the average result for large agencies

    Equal to or better than the average result for large agencies

    Employee survey (APS census)

    Strategic objective O1

    Table 6A: Latest performance results and performance targets for 2021–22 to 2022–23

    Performance measure

    Latest result
    (2020–21)

    Performance target
    2021–22

    Performance target
    2022–23

    Tax returns – Proportion of pre-filled items accepted without change

    87.1%

    90%

    90%

    Table 6B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data sources

    Tax returns – Proportion of pre-filled items accepted without change

    90%

    90%

    90%

    ATO tax return data, models, and third-party data

    Strategic objective O2

    Table 7A: Latest performance results and performance targets for 2021–22 to 2022–23

    Performance measure

    Latest result
    (2020–21)

    Performance target
    2021–22

    Performance target
    2022–23

    Identity matching – Proportion of data items matched to client identifiers

    Not reported yet

    New measure for 2022–23

    Not applicable

    Under development

    Availability – Key digital systems availability

    99.9%

    99.5% (excluding planned outages)

    99.5% (excluding planned outages)

    Table 7B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data sources

    Identity matching – Proportion of data items matched to client identifiers

    Under development

    Under development

    Under development

    ATO systems, Third-party data

    Availability – Key digital systems availability

    99.5% (excluding planned outages)

    99.5% (excluding planned outages)

    99.5% (excluding planned outages)

    ATO systems, ServiceNow

    Strategic objective F1

    Table 8A: Latest performance results and performance targets for 2021–22 to 2022–23

    Performance measure

    Latest result
    (2020–21)

    Performance target
    2022–23

    Performance target
    2022–23

    Cost of collection – Cost to collect $100 (9)(14)

    $0.57 (including GST) $0.54 (excluding GST)

    Consistent with trend

    Consistent with pre-pandemic trend

    14 In 2020–21, the cost to collect $100 experienced an unusually large reduction on the prior year (when it was $0.66 including GST and $0.62 excluding GST). This was partly due to the ATO’s continued response to the global COVID-19 pandemic, with a decrease in collection costs as staff were diverted away from business as usual activities. Additionally, revenue collections in 2020–21 increased in comparison with the previous financial year due to the recovery in economic conditions and strong commodity prices. This magnitude of decline is not expected to continue, and hence the target is ‘consistent with pre-pandemic trend’ for the next couple of years.
    Table 8B: Performance targets for 2023–24 to 2025–26

    Performance measure

    Performance target
    2023–24

    Performance target
    2024–25

    Performance target
    2025–26

    Data sources

    Cost of collection – cost to collect $100

    Consistent with pre-pandemic trend

    Consistent with trend

    Consistent with trend

    ATO systems, models

      Last modified: 17 Aug 2022QC 70199