GST administration annual performance report 2024–25
You can also download this report in portable document format at GST administration annual performance report 2024–25 (PDF, 1.4MB)This link will download a file.
On behalf of the Commissioner of Taxation, I am pleased to present the GST administration annual performance report 2024–25.
This report outlines our results, challenges and strategic focuses on administering the GST system. Our key outcomes and performance highlights for 2024–25 as shown in Figure 1.1 include:
- $90.2 billion raised in GST revenue, including $5.6 billion by the Department of Home Affairs. This was 6.2% (or $5.3 billion) higher than last year and 1.0% (or $0.9 billion) higher than the May 2025 Budget estimate of $89.3 billion.
- $3.8 billion liabilities raised from ATO compliance activities. This includes $2.2 billion raised through the GST Compliance Program, exceeding the program’s planned commitment of $959 million by $1.2 billion (or 125%).
- The latest net GST gap was estimated at 9.4%, indicating that 90.6% of expected GST revenue was collected, primarily through voluntary compliance.
We advanced our purpose of supporting Australia’s economic and social wellbeing by fostering willing participation in the tax, superannuation, and registry systems. We continued our commitment to maintaining a fair, efficient, and transparent GST system amid evolving economic and digital landscapes.
Our key activities and strategic focus areas were refreshed including:
- enhanced debt collection
- counter-fraud measures
- cybersecurity
- digital transformation.
We manage our enterprise risks through key focus areas to address risk events and behaviours as they arise through targeted tactical interventions.
Our Three Tier Models (3TMs) continues to mature, providing a structured framework for understanding client behaviours and managing tax risks holistically. We are using our 3TMs to identify the drivers of new and emerging risks across all 5 pillars of compliance:
- registration
- lodgment
- correct reporting
- payment
- third party reporting.
Looking forward
In 2025–26 we will continue to strengthen payment performance and debt collection, delivering tailored support mechanisms that foster on-time payment behaviour, improve compliance and help prevent future debt.
We will continue to invest in data and digital capabilities to enhance our counter-fraud measures. Advancements in technology and detection will reinforce our focus on prevention first, with clear and direct consequences for repeat or deliberate non-compliance.
We will also maintain our focus on properly differentiating those taxpayers who may be experiencing vulnerability, from those who are deliberately non-compliant. Our new vulnerability capability will strengthen the way we support people with targeted and effective support options.
Support will be provided to taxpayers who work with us where they experience difficulties in meeting their obligations. To prevent future debt, we will build on improvements through our ATO Payment Strategy.
We continue to uplift data and artificial intelligence (AI) literacy for all staff and will focus on expanding our use of automation and AI to increase operational efficiency. Building on our strong foundations for digital transformation, we will continue to consult and collaborate as we implement a streamlined, digitalised tax experience. We will use administrative opportunities that leverage technological advancement and data driven insights to:
- reduce the cost and compliance burden
- prevent debt
- enable taxpayers to have greater certainty in meeting their tax obligations correctly from the start.
Lastly, to the representatives from Treasury and the states and territories on the GST Administration Sub-Committee and the GST Policy and Administration Sub-group, thank you.
I look forward to a future fostered by your ongoing support and advice.
Hector Thompson
Deputy Commissioner of Taxation
GST outcomes
Figure 1.1: GST 2024–25 outcomes
Note: The related chapters provide further information regarding these outcomes and prior year's results.