Unless stated otherwise, results against the GST Administration Performance Agreement are from 1 July 2024 to 30 June 2025. Some figures have been rounded throughout the report, so totals in tables may differ from the sum of its components.
Key performance indicators
|
Type of measure |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
Net gap |
4.5 |
6.4 |
9.1 |
9.4 |
n/a |
|
Gross gap |
8.4 |
14.4 |
12.7 |
12.5 |
n/a |
Note: Results are not available for the 2024–25 year.
|
Type of collection |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
Accrual method |
12.1 |
13.6 |
15.0 |
14.9 |
14.4 |
|
Cash method |
12.0 |
14.1 |
15.8 |
15.6 |
15.0 |
|
Client experience |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
Small business |
87 |
95 |
83 |
73 |
77 |
|
Privately owned and wealthy groups |
66 |
62 |
56 |
53 |
57 |
|
Public and multinational businesses |
75 |
53 |
56 |
55 |
49 |
|
Not-for-profit |
81 |
35 |
47 |
54 |
44 |
|
Other |
85 |
92 |
92 |
88 |
70 |
|
Overall |
86 |
94 |
84 |
73 |
75 |
|
Measure |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
GST collection costs as a percentage of GST revenue (%) |
0.71 |
0.87 |
0.78 |
0.70 |
0.73 |
|
Tourist Refund Scheme (TRS) claims rejected (no.) |
780 |
2,157 |
8,416 |
10,457 |
10,197 |
|
GST Compliance Program (Schedule D) return on investment (ratio) |
11.3:1 |
30.1:1 |
23.5:1 |
12.9:1 |
17.1:1 |
Performance reports
| Schedule | Location in this report |
|---|---|
| GST Administration Performance Agreement | These outcomes are presented throughout the report |
| Schedule A – Performance outcome measures | Schedule A – the performance measure reference is identified in the note below each table. You can find a particular result using the search function with the performance measures details, for example, ‘2c’ |
| Schedule B – GST Budget and administration activities | GST administration expenditure chapter |
| Schedule C – Monitoring and review arrangements | Monitoring and review chapter (including reporting responsibilities and ad hoc report information) |
| Schedule D – 2023–24 Budget Measure: GST Compliance Program – four-year extension | GST Compliance Program chapter |
Performance outcomes
The ATO is accountable for GST administration and collecting GST revenue effectively. This includes optimising voluntary compliance by effectively and efficiently managing the administrative and compliance risks by committing to:
- cost-effectiveness and transparency
- enhancement through digital transformation
- cooperative relationships.
Our commitment and practices continue to ensure our results against the agreed Schedule A measures in the following categories:
- Maintain compliance
- Client engagement outcomes
- Cost-effective administration.
Our governance arrangements, outlined below, provide transparency of our accountability to states and territories. We use data, research and engagement to plan future compliance enhancements and prevent disputes. Our analytic tools access the wealth of data we hold to support those who want to comply and make it harder for those who chose not to.
We maintain and further enhance cooperative relationships with key stakeholders, in particular:
- states and territories
- Treasury
- Department of Home Affairs (including Australian Border Force).
We work collaboratively with the Treasury to manage our working relationship with the states and territories, enabling us to:
- consult more effectively
- inform them of GST risks and issues
- improve outcomes.
The GST Stewardship Group
By using the knowledge, experience and perspectives of the members of the GST Stewardship Group we aim to improve our administration.
Co-chaired by the Deputy Commissioner International, Support and Programs, it includes representatives with a strong background in GST law and administration from:
- business and industry
- professional associations
- academia
- Commonwealth, state and territory treasuries.
Community satisfaction
We conduct research to measure the levels of trust the general Australian community has in the way the ATO administers the tax, superannuation and registry systems. For the 2024–25 trust metric we achieved the same result as last year, 63 out of 100.
Separate research measured the level of service satisfaction clients had regarding their recent interaction with the ATO, either acceptable or excellent. The 2024–25 result for overall client service satisfaction was 71%, a slight drop from the 2023–24 results.
The service satisfaction result for clients who recently interacted with us about GST was 81%, 3 percentage points below the 2023–24 result.
Monitoring and review arrangements
Governance arrangements
The GST Program branch provides leadership, governance and assurance to ensure we deliver on our performance agreement. This includes a focus on the whole-of-GST product risk, strategy, capability and resource management.
The Deputy Commissioner, International, Support and Programs is the GST Product Owner and is responsible for the administration of the GST product. As the GST Leadership Group chair, they also oversee the highest level of GST product committee governance incorporating strategic direction, effectiveness, efficiency and sustainability.
Other committee members include Deputy Commissioners involved in administering the GST product and Assistant Commissioners from GST Program and ATO Finance.
The accountability mechanisms and forums depicted in the framework in Figure 1.2 show our quarterly reports of agreed performance outcomes.
We report through governance forums, escalating to the Council on Federal Financial Relations (CFFR).
Audit arrangements
The Australian National Audit Office conduct an annual special purpose audit of GST costs and the systems for control of GST costs for the ATO. We provide a copy of the audit report to GST Administration Sub-Committee (through GST Policy and Administration Sub-group).
Figure 1.2 Accountability framework