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  • 03. Core priorities, performance measures and priority risks

    The following pages set out our strategic objectives with aligned core priorities, performance measures and priority risks. Our key activities and management of risks ensure we achieve our strategic objectives, and our performance measures help us to know whether we are on-track and to refine our approach when needed.


    Strategic objectives

    • G1 We build community confidence by sustainably reducing the tax gap and providing assurance across the tax, superannuation and registry systems.
    • G2 We design for better tax, superannuation and registry systems to make it easy to comply and hard not to.

    Core priorities

    1.1 Tax assurance

    Implement integrated prevention, detection and treatment strategies to assure and improve tax performance

    1.2 Commitments to government

    Deliver on government priorities, including through our funded taskforces, and our contribution to and implementation of new measures

    1.3 Superannuation integrity

    Provide integrity and assurance of the superannuation system, including through provision of services that support effective and secure transactions

    1.4 Payment and debt recovery

    Make payment easy, while implementing targeted approaches to improve the management and recovery of debts

    1.5 Advocacy

    Build strong relationships with key stakeholders to advocate for more effective and simple tax, superannuation and registries policy and administration

    1.6 Effective public advice and guidance

    Deliver effective public advice and guidance, including timely publication of ATO views on priority matters

    1.7 Effective registry services

    Deliver modernised business registry services and strengthen the integrity of registry data

    1.8 Address fraud

    Identify and treat fraud in the tax, superannuation and registry systems

    Performance measures


    Community trust in the ATO and the system


    Proportion of companies and individuals registered in the system


    Proportion of activity statements and income tax returns lodged on time


    Proportion of liabilities paid on time by value

    Tax gap

    As a proportion of revenue


    Ratio of collectable debt to net tax collections

    Total revenue effects

    Tax revenue from all compliance activities


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

    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(1)

    Priority risks

    • Tax and superannuation performance in accordance with the law
    • Payment and debt performance
    • Influencing policy and law design


    Strategic objectives

    • C1 Our client experience and interactions are well designed, tailored, fair and transparent.
    • C2 We work with and through others to deliver efficient and effective tax, superannuation and registry systems.

    Core priorities

    2.1 Fairness and integrity

    Enable trust and compliance through policy, sound law design and interpretation, as well as resolving disputes

    2.2 Digital communications and self-service interactions

    Continue to evolve digital interactions and where appropriate, reduce reliance on paper

    2.3 Deliver tax time

    Ensure continued delivery of tax time commitments

    2.4 Partnerships

    Nurture partnerships with the tax professional community, digital service providers, whole-of-government and international counterparts in coordinated approaches to support the integrity and streamlining of the tax, superannuation and registry systems

    Performance measures

    Compliance cost

    Adjusted median cost to individual taxpayers of managing their tax affairs


    Proportion of inbound transactions received digitally for key services


    Proportion of outbound interactions issued digitally for key services

    Service satisfaction

    Client satisfaction with their recent interaction with us

    Working together

    Partner perceptions of how we are working together with them to administer the tax, superannuation and registry systems

    Priority risks

    • Managing a complex superannuation ecosystem
    • End-to-end client service and case management


    Strategic objective

    • W1 We are a high-performing workforce with a focus on integrity, the right culture, capability and tools to deliver the best client and staff experience.

    Core priorities

    3.1 Shape our workforce

    Create a diverse and dynamic workforce with the right leadership, culture, capability and staff experience to position us for the future

    3.2 Integrity

    Identify, prevent and respond to integrity threats in our workplace, through our integrity framework

    Performance measures


    Level of employee engagement

    Staff experience

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

    Priority risks

    • Agile and sustainable resourcing
    • Standards and ethical conduct


    Strategic objectives

    • O1 We use data, information and insights to deliver value for our clients and inform decision-making across everything we do.
    • O2 Our technology and digital services deliver a reliable and contemporary client experience.

    Core priorities

    4.1 Unlock data potential

    Improve the way we collect, manage, share and use data, to build confidence and inform more effective and simpler tax policy and administration

    4.2 Strengthen cybersecurity

    Continue to strengthen our ability to monitor, detect and respond to cyberthreats

    4.3 ATO systems resilience and improvements

    Drive modernisation of our key systems and focus on resilience where it improves reliability and client experience

    Performance measures

    Tax returns

    Proportion of pre-filled items accepted without change

    Identity matching

    Proportion of data items matched to client identifiers


    Key digital systems availability

    Priority risks

    • Managing cyberthreats
    • Contemporary technology
    • Maximising the value of data


    Strategic objective

    • F1 We strive for operational excellence to achieve efficiency and quality outcomes.

    Core priorities

    5.1 Effective management of ATO resources

    Ensure effective resource allocation, monitoring and reporting, demonstrating quality financial management aligned to organisational priorities

    5.2 Value for money

    Leverage our expertise to deliver value for money in our internal and external processes and relationships

    Performance measure

    Cost of collection

    Cost to collect $100

    Priority risk

    • Capacity and prioritisation
    1 Additional indicator to the performance measures.
      Last modified: 17 Aug 2022QC 70199