The Home Affairs portfolio, including the Australian Border Force (ABF) is responsible for the collection of customs duty and other indirect taxes including GST at the border. They also administer the deferral of GST on imported goods for registered importers under the Deferred GST scheme.
In 2024–25, Home Affairs:
- collected $5.9 billion GST and $40.4 billion deferred GST on imported goods, representing a total GST liability assessed of $46.3 billion
- processed 4.5 million import declarations and self-assessed clearance declarations
- processed 1.5 million export declarations
- processed 957,000 Tourist Refund Scheme (TRS) claims resulting in $318.7 million of GST and wine equalisation tax being refunded to travellers.
The focus of the ATO and Home Affairs (ABF) is to manage compliance with Australia’s import and export framework and to control, detect, deter and address illicit trade behaviours.
Compliance program
The ABF maintains the integrity of Australia’s trade system through effective intelligence-led, risk-based border management, and enhanced aviation and maritime security approaches. Australia’s prosperity is driven by open access to a global market where goods can move freely across borders, facilitated by the delivery of a seamless, secure and digitally enabled system and services.
To support compliance with Australia’s import and export framework, we targeted:
- misclassification of goods
- undervaluation and non-declaration of goods
- false claims for GST exemptions or improper application for preferential treatment under free trade agreements or duty refunds and concessions.
In 2024–25, Home Affairs (ABF) compliance activities identified $225 million in GST understatements. Of this, approximately $173 million in GST revenue understatements were identified by voluntary disclosure. The ABF voluntary disclosure program allows industry to address errors and omissions that have led to shortfalls in revenue collection. Errors and omissions include:
- adjustments to the valuation of imported or exported goods
- an error or omission in the customs value
- adjustments to the customs value relating to transfer pricing
- an incorrect tariff classification.
Tourist Refund Scheme
As international travel continues to grow, so too does TRS claim activity, with $318.7 million in claims paid in 2024–25. This surpassed the previous highest amount of $279.8 million in 2023–24 by 13.9%.
The volume of claims processed increased in 2024–25 by 17.3% when compared to 2023–24. Notably, results include:
- 33% of claims originated from Chinese tourists, an increase of 27% over 2023–24
- 27% of claims originated from Australian tourists, an increase of 11% over 2023–24.
|
Category |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
GST liability assessed |
33,555 |
42,068 |
45,657 |
45,701 |
46,314 |
|
Gross GST cash collected |
4,795 |
5,739 |
5,871 |
5,617 |
5,901 |
|
21.2 |
47.2 |
188.8 |
279.8 |
318.7 |
|
Net GST cash collected |
4,774 |
5,692 |
5,683 |
5,337 |
5,583 |
Note: GST Performance Agreement Schedule A 10a–c.
|
Type of measure |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
Cost of compliance ($ million) |
33.0 |
37.7 |
38.7 |
37.9 |
38.8 |
|
Compliance coverage – TRS (%) |
100.0 |
100.0 |
100.0 |
100.0 |
100.0 |
|
TRS claims rejected (no.) |
780 |
2,157 |
8,416 |
10,457 |
10,197 |
|
GST adjustments – underpaid GST revenue ($ million) |
145.6 |
190.2 |
189.1 |
258.1 |
225.0 |
|
GST adjustments – rejected TRS claims ($ million) |
0.3 |
0.4 |
1.8 |
2.0 |
2.2 |
|
Total GST adjustments ($ million) |
145.9 |
190.6 |
190.9 |
260.1 |
227.2 |
Note: GST Performance Agreement Schedule A 11a–f.
GST administration costs
|
Type of measure |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
Costs of import processing |
21.2 |
28.3 |
27.8 |
30.1 |
29.6 |
|
Costs of export processing |
0.2 |
0.4 |
0.3 |
0.3 |
0.2 |
|
Costs of import and export compliance |
18.9 |
20.7 |
21.7 |
21.9 |
21.5 |
|
Costs of administering the TRS |
14.0 |
16.9 |
16.9 |
16.0 |
17.3 |
|
Total costs |
54.5 |
66.3 |
66.8 |
68.2 |
68.6 |
Note: GST Performance Agreement Schedule A 12a–e.
|
Type of measure |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
2024–25 |
|---|---|---|---|---|---|
|
Import declarations processed (million) |
4.3 |
4.4 |
4.4 |
4.4 |
4.5 |
|
Export declarations processed (million) |
1.3 |
1.3 |
1.3 |
1.5 |
1.5 |
|
Total TRS claims processed (thousand) |
50 |
138 |
561 |
816 |
957 |
|
Total costs as a percentage of total GST liability assessed (%) |
0.2 |
0.2 |
0.1 |
0.1 |
0.1 |
|
Total costs as a percentage of total GST collected (%) |
1.1 |
1.2 |
1.1 |
1.2 |
1.2 |
|
Compliance yield (ratio) |
4.42:1 |
5.06:1 |
4.93:1 |
6.87:1 |
5.86:1 |
Note: GST Performance Agreement Schedule A 12f–k.