• 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’.

      Last modified: 22 Dec 2014QC 43515