The GST Compliance Program contributes a significant proportion of the ATO’s GST administration results, returning approximately $22 billion in GST revenue to the states and territories since 2010.
The 2024–25 program results exceeded the GST liabilities commitment of $958.6 million with $2,158.5 million in liabilities raised. Actual 2024–25 GST debt collection of $1,748.6 million significantly exceeded the $263.6 million commitment.
In addition to increased liabilities and debt collection, the 2023–27 program includes measures to:
- strengthen the GST registrations integrity, reducing the opportunity for GST fraud
- increase the focus on intermediaries meeting their clients’ reporting obligations
- support the delivery of next-generation GST risk models.
Program commitments are outlined in Schedule D – 2023–24 Budget Measure: GST Compliance Program – Four-year extension.
|
Strategy |
2024–25 |
2024–25 |
|---|---|---|
|
1. Increasing GST registration integrity to protect revenue: increase eligibility checks and analytics to identify new registrants at risk of GST fraud. |
19.6 |
36.1 |
|
2. Preventative action to minimise risk and protect revenue: assurance programs to build and maintain community confidence that taxpayers are paying the right amount of GST. |
54.4 |
147.6 |
|
3. Improving GST lodgment outcomes: activities to increase on-time lodgment and promote fairness and confidence in the system. |
380.1 |
738.3 |
|
4. Corrective engagement with non-compliant clients: compliance activities targeting correct reporting and clients who seek to evade GST obligations. |
504.5 |
1,236.5 |
|
Total |
958.6 |
2,158.5 |
|
Strategy |
2024–25 |
2024–25 |
|---|---|---|
|
5. Reducing GST debt: by maximising GST debt collection capabilities. |
263.6 |
1,748.6 |
Note: Actual results were significantly higher than commitment due to new debt collection strategies implemented in 2024–25.
|
Total costs |
2024–25 |
2024–25 |
|---|---|---|
|
Total costs |
148.0 |
148.0 |
|
Strategy |
2024–25 |
2024–25 |
|---|---|---|
|
1. Increasing GST registration integrity to protect revenue: increase eligibility checks and analytics to identify new registrants at risk of GST fraud. |
2.2:1 |
4.1:1 |
|
2. Preventative action to minimise risk and protect revenue: assurance programs to build and maintain community confidence that taxpayers are paying the right amount of GST. |
3.1:1 |
8.5:1 |
|
3. Improving GST lodgment outcomes: activities to increase on-time lodgment and promote fairness and confidence in the system. |
14.9:1 |
28.9:1 |
|
4. Corrective engagement with non-compliant clients: compliance activities targeting correct reporting and clients who seek to evade GST obligations. |
8.3:1 |
20.4:1 |
|
5. Reducing GST debt: by maximising GST debt collection capabilities. |
12.0:1 |
79.7:1 |