Performance outcome measures
The GST administration performance agreement contains four schedules that set out performance outcomes, GST budget and administration activities, and monitoring and review arrangements.
Schedule A: Performance outcomes
Schedule A has four major sections:
Table 1 - Maintain compliance
Table 2 - Compliance outcomes
Table 3 - Cost-effective administration
Table 4 - Australian Customs and Border Protection Service.
Schedule A provides information related to performance outcomes under the GST administration performance agreement. Data for years before 2011–12 can be referenced in past administration reports.
Schedule B: GST budget and administration activities
Schedule B provides the GST administration cost statement which is a special purpose financial report. The statement is prepared having regard to statements of accounting concepts and on an accrual basis.
Schedule C: Monitoring and review arrangements
Schedule C provides the monitoring and review arrangements which have been designed to ensure appropriate alignment of ATO parliamentary reporting responsibilities and reporting responsibilities under the agreement.
Schedule D: 2010 Budget measure, GST compliance program
Schedule D provides information related to performance outcomes under the GST administration performance agreement for the 2010 Budget measure, GST compliance program ‘Working together to improve voluntary compliance’.