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Schedule D – 2023–24 budget measure: GST Compliance Program 4-year extension

Read Schedule D of the GST Administration Performance Agreement – from 1 July 2026.

Published 26 June 2026

Schedule D summary

D1 – The GST Compliance Program is a New Policy Proposal (NPP) that the ATO is committed to delivering as part of the Agreement. The current GST Compliance Program started on 1 July 2023 and will finish on 30 June 2027.

D2 – The information in this schedule is current as at 1 July 2026. Schedule D will be reviewed and updated to include any new budget announcements as part of the annual schedule review by GSTAS (through GPAS) as per Clause 27 of the Body of this Agreement.

Summary of commitments by year

Table 1: Additional liabilities raised from compliance activities planned ($ million)

Program strategy

2023–24

2024–25

2025–26

2026–27

1. Increasing GST registration integrity to protect revenue

25.0

19.6

20.4

21.4

2. Preventative action to minimise risk and protect revenue

77.7

54.4

45.1

41.6

3. Improving GST lodgment outcomes

363.5

380.1

397.4

415.5

4. Corrective engagement with non-compliant client

483.3

504.5

512.2

519.8

Total

949.5

958.6

975.1

998.3
Table 2: Additional cash collections from debt activities planned ($ million)

Program strategy

2023–24

2024–25

2025–26

2026–27

5. Reducing GST debt

254.2

263.6

273.4

283.5

Notes:

  1. Strategies 1–4: annual commitments are represented as GST liabilities raised by program activities.
  2. Strategy 5: annual commitments are represented as cash collections by program debt collection activities.
  3. Totals may differ from the sum of components due to rounding.
  4. The liabilities raised from this program are included as a component of the compliance outcomes (in Schedule A). These program activities also are included in the total costs as reported in Schedule B.
  5. The ATO will report actual outcomes yearly to the states and territories.

Total costs and return on investment of the GST Compliance Program

Table 3: Total costs and return on investment of GST Compliance Program ($ million)

Financial year

2023–24

2024–25

2025–26

2026–27

Total

146.7

148.0

149.1

144.9
Table 4: Expected return on investment per sub-program

Program strategy

2023–24

2024–25

2025–26

2026–27

1. Increasing GST registration integrity to protect revenue

2.7:1

2.2:1

2.1:1

2.4:1

2. Preventative action to minimise risk and protect revenue

4.8:1

3.1:1

2.6:1

2.4:1

3. Improving GST lodgment outcomes

14.5:1

14.9:1

15:4.1

16:1

4. Corrective engagement with non-compliant client

8.1:1

8.3:1

8.4:1

8.4:1

5. Reducing GST debt

11.8:1

12:1

12.4:1

12.7:1

Notes:

  1. Strategies 1–4: forecast returns on investment are the planned liabilities raised by audit activity divided by strategy costs.
  2. Strategy 5: forecast returns on investment are the expected cash collections by program debt collection activities divided by strategy costs.
  3. Totals may differ from the sum of components due to rounding.
  4. The liabilities raised from this program are included as a component of the compliance outcomes (in Schedule A). These voluntary program activities also are included in the total costs as reported in Schedule B.
  5. The ATO will report actual outcomes yearly to the states and territories.

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