Ensuring correct reporting

Our strategies this year have focused on achieving fair and reasonable outcomes for our clients. Where people are transparent about their tax affairs and participate willingly, we limit our intervention. For those who are not willing to do the right thing, we will take action and, where necessary, use all avenues available to us under the law.

Direct activities to address non-compliance this year raised $2.64 billion in compliance GST liabilities, a 22% decrease on last year’s outcome. In 2013–14, results included three significant one-off cases totalling $433 million and one complex case to the value of $482 million. This year’s results included one refund integrity ‘outlier’ case worth $300 million. Allowing for these ‘outlier’ cases, compliance GST liabilities raised in 2014–15 were $2.34 billion compared to $2.48 billion in 2013–14.

The client coverage across market segments remains consistent with previous years, other than the government segment. During the year, we expanded our pre-emptive lodgment strategy aimed at improving on time lodgment performance. The strategy comprises pre-emptive correspondence (sent just prior to the due date to previously late lodgers), and early intervention correspondence (sent just after the due date has passed). This greatly increased the number of government entities being contacted under the strategy.

Table 13: Compliance results by market segment

Market segment

GST tax liabilities (8) $m

Total Cash Collection(9)


Client contact case numbers(11)




2013–14 (10)




Micro 1,765 1,507 1,688 1,429 1,677,387 1,275,041
Small and medium enterprises 1,005 794 836 668 72,628 74,391
Large 474 266 366 300 2,380 2,741
Government 113 17 85 36 843 2,571
Not-for-profit 26 39 25 41 33,835 33,281
Other 15 14 11 16 21,481 7,507
Total 3,396 2,637 3,012 2,490 1,808,554 1,395,532
Flow on results achieved from GST-related Budget measures(12) 214 120 210 111 N/A N/A
Grand total 3,608 2,757 3,222 2,601 N/A N/A
Note: totals may differ from the sum of components due to rounding.
(8) Excludes penalties and interest.
(9) Includes penalties, interest, and some amounts raised in previous years but collected during 2014–15.
(10) 2013–14 figures were correct at time of publication last year. However, they have been updated for this year’s report to account for adjustments since previous publication.
(11) A client may be contacted more than once by the ATO in the financial year.
(12) Indirect revenue outcomes from GST-related Budget measures — GST Voluntary Compliance program, Taxable payments reporting system and ATO compliance program dealing with the cash economy.

Figure 13: GST liabilities raised by market segment

Decorative graph: provides a visual representation of the GST liabilities raised by market segment figures already provided in Table 13.

Figure 14: Number of client contacts by market segment

Decorative graph: provides a visual representation of the number of client contacts by market segment figures already provided in Table 13.

    Last modified: 14 Dec 2015QC 47462