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Appendix C – Administered programs

Last updated 16 August 2022

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 measures for our administered programs have been divided into 2 groups:

  • those with specific performance targets
  • those where our performance target is to administer the program in accordance with the law.

1.6 Junior Minerals Exploration Incentive

Table 10A: 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

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

Target met

100% notifications issued within 28 calendar days of the application period closing

100% notifications issued within 28 calendar days of the application period closing

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

Target met

Published within 56 calendar days of the application period closing

Published within 56 calendar days of the application period closing

Table 10: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2023–24

Performance target
2024–25

Performance target
2025–26

Data sources

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

100% notifications issued within 28 calendar days of the application period closing

100% notifications issued within 28 calendar days of the application period closing

100% notifications issued within 28 calendar days of the application period closing

ATO systems

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

Published within 56 calendar days of the application period closing

Published within 56 calendar days of the application period closing

Published within 56 calendar days of the application period closing

ATO systems

1.7 Fuel Tax Credits Scheme

Table 11A: 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

Fuel Tax Credits Scheme gap

-0.1% or -$7 million (2018–19)

Not applicable – new measure for 2022–23

See note (17)

Table 11B: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2023–24

Performance target
2024–25

Performance target
2025–26

Data sources

Fuel Tax Credits Scheme gap

See note(16)

See note(16)

See note(16)

ATO financial statements, ATO systems, models, economic data(17)

16 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available


17 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.9 Product Stewardship for Oil

Table 12A: 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

Product Stewardship for Oil gap

0.6% or $0.9 million (2019–20)

Not applicable – new measure for 2022–23

See note(18)

18 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available
Table 12B: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2023–24

Performance target
2024–25

Performance target
2025–26

Data sources

Product Stewardship for Oil gap

See note(19)

See note(19)

See note(19)

ATO financial statements, ATO systems, models, economic data(20)

19 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available


20 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.11 Low Income Superannuation Tax Offset

Table 13A: 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

Value of entitlements paid

$661.6 million

The ATO aims to administer the program in accordance with the law

The ATO aims to administer the program in accordance with the law

Proportion of original contributions paid within 60 days

99.99%

Not applicable New measure for 2022–23

97%

Table 13B: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2023–24

Performance target
2024–25

Performance target
2025–26

Data sources

Value of entitlements paid

The ATO aims to administer the program in accordance with the law

The ATO aims to administer the program in accordance with the law

The ATO aims to administer the program in accordance with the law

ATO financial statements

Proportion of original contributions paid within 60 days

97%

97%

97%

ATO systems

1.13 Superannuation Co-contribution Scheme

Table 14A: 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

Value of entitlements paid

$120.2 million

The ATO aims to administer the program in accordance with the law

The ATO aims to administer the program in accordance with the law

Proportion of original contributions paid within 60 days

92.6%

Not applicable New measure for 2022–23

97%

Table 14B: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2023–24

Performance target
2024–25

Performance target
2025–26

Data sources

Value of entitlements paid

The ATO aims to administer the program in accordance with the law

The ATO aims to administer the program in accordance with the law

The ATO aims to administer the program in accordance with the law

ATO financial statements

Proportion of original contributions paid within 60 days

97%

97%

97%

ATO systems

1.14 Superannuation Guarantee Scheme

Table 15A: 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

Superannuation guarantee gap as a proportion of superannuation guarantee contributions

3.8% or $2,450 million (2018–19)

See note(21)

See note(21)

Value of superannuation guarantee charge:

  • raised (including penalties and interest)
  • collected

 

$1,683.0 million raised

$1,039.8 million collected

$812 million raised

$462 million collected

$946 million raised

$550 million collected

Value of superannuation guarantee entitlements distributed to individuals or superannuation funds

$944.7 million

$421 million

$497 million

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

$3.0 billion debt on hand

$105.5 million not pursued

$2.7 billion debt on hand

$195 million not pursued

$3.5 billion debt on hand

$172 million not pursued

21 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap
Table 15B: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2023–24

Performance target
2024–25

Performance target
2025–26

Data sources

Superannuation guarantee gap as a proportion of superannuation guarantee contributions

See note(22)

See note(22)

See note(22)

ATO systems, models, economic data(23)

Value of superannuation guarantee charge:

  • raised (including penalties and interest)
  • collected

 

$1,017 million raised

$594 million collected

$1,099 million raised

$642 million collected

$1,184 million raised

$692 million collected

ATO financial statements

Value of superannuation guarantee entitlements distributed to individuals or superannuation funds

$536 million

$578 million

$622 million

ATO financial statements

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

$3.7 billion debt on hand

$177 million not pursued

$4.0 billion debt on hand

$183 million not pursued

$4.3 billion debt on hand

$189 million not pursued

ATO financial statements

22 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available


23 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.17 Bad and Doubtful Debts

Table 16A: 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

Ratio of debt uneconomical to pursue to ATO net tax collections

0.1%

Below 1%

Below 1%

Table 16B: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2022–23

Performance target
2023–24

Performance target
2024–25

Data sources

Ratio of debt uneconomical to pursue to ATO net tax collections

Below 1%

Below 1%

Below 1%

ATO systems, ATO financial statements

1.18 Seafarer Tax Offset

Table 17A: 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

Eligible taxpayers are aware of how to claim the offset

100%

100%

100%

Table 17B: Performance targets for 2023–24 to 2025–26

Performance measure

Performance target
2023–24

Performance target
2024–25

Performance target
2025–26

Data sources

Eligible taxpayers are aware of how to claim the offset

100%

100%

100%

ATO client survey

Other administered programs

Table 18: Administered programs with a performance target of administering the program in accordance with the law

Administered program

Performance measure
2021–22 to 2025–26

Latest result
(2020–21)

Data sources

1.5 Australian Screen and Digital Game Production Incentive

Value of tax offsets processed

$329.6 million

ATO systems

1.8 National Rental Affordability Scheme

Value of tax offsets processed

$162.3 million

ATO financial statements

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

$2.2 billion tax offset paid

ATO financial statements

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)

$2.7 billion tax offset paid

ATO financial statements

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)

1,488 claims

ATO systems

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)

11,638 claims

ATO systems

1.10 Research and Development Tax Incentive

Proportion of offsets processed within service standard timeframes

86.2%

ATO systems

1.12 Private Health Insurance Rebate

Value of rebates processed

$237.3 million

ATO financial statements

1.15 Targeted Assistance through the Taxation System

Value of interest payments processed

$34.7 million

ATO financial statements

1.16 Interest on Overpayments and Early Payments of Tax

Value of credit interest applied to client accounts

$61.5 million

ATO systems

1.19 Economic Response to the Coronavirus

Value of Hiring Credit paid

$6.6 million

ATO financial statements

QC100392