Our purpose is to collect tax so that government can deliver services for the Australian community. We will achieve this through the following key activities and measures of our performance.
Key activity 1
We collect the right amount of tax in accordance with the law in the most efficient way for government and the taxpayer.
We will enhance compliance by ensuring correct registration, on-time lodgment, accurate reporting and timely payment, to improve tax and payment performance.
We are committed to delivering on government priorities, including our funded taskforces and new measures, and to advocate for a more effective and efficient tax system.
We will help taxpayers comply through effective and timely public advice and guidance on priority matters.
We will identify and respond to fraud in the tax system by applying consequences to those that participate in or facilitate deliberate non-compliance.
Performance measures
Registration
Proportion of companies and individuals registered in the system.
Lodgment
Proportion of activity statements and income tax returns lodged on time.
Tax gap
As a proportion of revenue.
Total revenue effects
Revenue from all compliance activities.
Payment
Proportion of liabilities paid on time by value.
Debt
Ratio of collectable debt to net tax collections.
Cost of collection
Cost to collect $100.
Program 1.17 Bad and doubtful debts and remissions
Ratio of debt uneconomical to pursue to net tax collections.
Key activity 2
Deliver fair, secure and transparent taxpayer interactions to make it easy to comply and hard not to.
We will engage with taxpayers (including their representatives) to make it easy for them to meet their obligations and resolve disputes in a fair way.
We will provide effective and efficient service to taxpayers by:
- supporting taxpayers to work with us where they experience difficulties in meeting their obligations
- using data and insights to make more informed decisions and tailor our engagement with taxpayers
- accelerating the appropriate digitalisation of the tax ecosystem to keep pace with community expectations.
Performance measures
Compliance cost
Adjusted median cost to individual taxpayers of managing their tax affairs.
Service satisfaction
Client satisfaction with their recent interaction with us.
Key activity 3
Manage our responsibilities in the superannuation system to support the future retirement savings of the community.
We will instil confidence in the superannuation system through ensuring employer compliance with superannuation guarantee obligations.
We are committed to reuniting people with their lost and unclaimed superannuation.
We will continue to regulate self-managed superannuation funds and provide support and online services to trustees, professionals and other regulators.
Performance measures
Program 1.11 Low Income Superannuation Tax Offset
Proportion of original contributions paid within 60 days.
Program 1.13 Super Co‑contribution Scheme
Proportion of original co-contributions paid within 60 days.
Program 1.14 Superannuation Guarantee Scheme (4)
Superannuation guarantee gap as a proportion of superannuation guarantee contributions.
Value of superannuation guarantee charge:
- raised (including penalties and interest)
- collected.
Value of superannuation guarantee charge entitlements distributed to individuals or superannuation funds.
Value of superannuation guarantee charge debt on hand and the amount of superannuation guarantee charge irrecoverable at law or uneconomical to pursue.
Program 1.15 Interest on Unclaimed Superannuation Accounts Paid
Interest on unclaimed superannuation money is paid when required.
Key activity 4
Administer a range of payments and transfers on behalf of government.
We will administer a range of payments and transfers on behalf of the Australian Government, including incentives and rebates delivered through the tax and superannuation systems.
Our management of administered programs may involve policy and delivery assistance from other Commonwealth agencies.
Performance measures
Program 1.5 Australian Screen and Digital Game Production Incentive
Refundable film and digital games tax offset claims are subject to ATO risk detection processes.
Program 1.7 Fuel Tax Credits Scheme
Fuel Tax Credits Scheme gap.
Program 1.8 National Rental Affordability Scheme
Information on how to claim the National Rental Affordability Scheme offset is accurate and accessible.
Program 1.9 Product Stewardship for Oil
Product Stewardship for Oil gap.
Program 1.10 Research and Development Tax Incentive
Research and Development Tax Incentive (RDTI) refundable claims are subject to RDTI-specific risk detection processes. RDTI offset claims are amended when the Department of Industry, Science and Resources (DISR) advises the ATO that an RDTI registration has been changed due to a revocation or negative finding.
Program 1.12 Private Health Insurance Rebate
Private health insurance rebates are subject to risk preventative and corrective processes.
Program 1.16 Interest on Overpayment and Early Payments of Tax
The ATO applies interest on overpayments and early payments of tax when required.
Program 1.18 Seafarer Tax Offset
Accurate information is made available to taxpayers eligible to claim the seafarer tax offset.
Program 1.20 Hydrogen Production Tax Incentive
Administrative arrangements progressed for companies to claim the Hydrogen Production Tax Incentive tax offset from 1 July 2027.
Program 1.21 Critical Minerals Production Tax Incentive
Administrative arrangements progressed for companies to claim the Critical Minerals Production Tax Incentive tax offset from 1 July 2027.