4 Performance

Last updated 8 August 2025

This section outlines how we will demonstrate whether we achieve our purposes to:

collect tax so that government can deliver services for the Australian community
support public trust and confidence in the integrity of the tax profession and the tax system
promote public trust and confidence in Australian charities.

We measure the extent to which we are achieving our purposes through a range of performance measures which align with our key activities¹.

Our performance information provides transparency and accountability to the Australian Parliament and the Australian community on how we are delivering on our purposes.

We acknowledge the importance of our ongoing work to ensure that our performance measures continue to measure what is important – both to us, and to the government and community that we serve.

We will continue to further strengthen and mature the quality of performance reporting overall, including through ongoing, constructive engagement with the ANAO.

These performance measures set out for 2025–26 will be reported against in the annual performance statement, due to be published in late 2026 as part of the Commissioner of Taxation’s annual report.

1 The Australian Taxation Office corporate plan 2025–26 includes an overview of the relevant methodology for each performance measure, noting an extended methodology will be included in the annual performance statement.

Program 1.1 Australian Taxation Office

Latest performance results and performance targets for 2025–26 to 2028–29
Key activity	Performance measure	Comparison to 2024–25	Performance target 2025-26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Data sources
1	Registration Proportion of companies registered in the system¹	Methodology and target under development to ensure our performance measurement is appropriate.	Under development	Under development	Under development	Under development	ATO systems
1	Registration Proportion of individuals registered in the system²	Methodology and target under development to ensure our performance measurement is appropriate.	Under development	Under development	Under development	Under development	ATO systems
1	Lodgment Proportion of activity statements and income tax returns lodged on time³	No changes	78% activity statements 83% income tax returns (2024–25 returns)	78% activity statements 83% income tax returns (2025–26 returns)	78% activity statements 83% income tax returns (2026–27 returns)	78% activity statements 83% income tax returns (2027–28 returns)	ATO systems
1	Tax gap As a proportion of revenue⁴	Target changed from ‘reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available’ to ‘7.1%’ in 2025–26 to ensure appropriate and meaningful performance measurement	7.1%	7.1%	7.1%	7.1%	ATO systems, models, economic data.
1	Total revenue effects Revenue from all compliance activities⁵	Target changed from ‘$16 billion’ to ‘$16.3 billion’ in 2025–26 to ensure appropriate and meaningful performance measurement.	$16.3 billion	$16.3 billion	$16.3 billion	$16.3 billion	ATO systems, models
1	Payment Proportion of liabilities paid on time by value⁶	No changes	88%	88%	88%	88%	ATO systems
1	Debt Ratio of collectable debt to net tax collections⁷	Target changed from ‘between 6.5% and 7%’ to ‘7%’ for 2025–26 to ensure appropriate and meaningful performance measurement.	7%	6%	6%	6%	ATO systems, ATO financial statements
1	Cost of collection Cost to collect $100⁸	No changes	+/– 5 cents from previous year	+/– 5 cents from previous year	+/– 5 cents from previous year	+/– 5 cents from previous year	ATO systems
2	Compliance cost Adjusted median cost to individual taxpayers of managing their tax affairs⁹	No changes	A decrease, or no more than 2% increase over the prior year figure	A decrease, or no more than 2% increase over the prior year figure	A decrease, or no more than 2% increase over the prior year figure	A decrease, or no more than 2% increase over the prior year figure	ATO Individuals tax return data; and Australian Bureau of Statistics (ABS), Average Weekly Earnings – Persons; Full Time; Adult: Ordinary time earnings (AWOTE) – Original series.
2	Service satisfaction Client satisfaction with their recent interaction with the ATO¹⁰	No changes	80%	80%	80%	80%	ATO client experience survey.

1 Rationale for measure: To demonstrate the extent to which companies required to participate in the tax system are registered with the ATO.
Methodology: Under development.

2 Rationale for measure: To demonstrate the extent to which individuals required to participate in the tax system are registered with the ATO.
Methodology: Under development.

3 Rationale for measure: A measure to show the number of (a) activity statements lodged on time as a proportion of the due lodgment population; and (b) income tax returns lodged on time as a proportion of anticipated lodgments due under self-assessment.
Methodology: On-Time Lodgment Percentage – The proportion of the ‘On-Time Lodgment Population’ over ‘Due Lodgments’ (multiplied by 100 and expressed as a percentage).

4 Rationale for measure: A measure estimating the difference between what the ATO collects and the amount that would have been collected if every taxpayer was fully compliant with the law.
Methodology: The tax gap estimate covers all transactional-based and income-based taxes other than tobacco duty. Tax gap is a lag measure, generally 2 years behind the annual report publication year. Changes from previously published estimates occur for a variety of reasons, including improvements to methods, revisions to data and additional information becoming available. All tax gap estimates are assessed for reliability. Details of the principles and approaches we use to measure tax gaps are available at ato.gov.au/taxgapprinciple

5 Rationale for measure: A measure of the revenue collected (or overpayments reduced) as a result of ATO activities that aim to positively influence the compliance behaviour of taxpayers.
Methodology: The result for total revenue effects is calculated by combining audit actions and incorrect payments stopped, lodgment actions, and prevention and sustained compliance and sustained lodgment.

6 Rationale for measure: A measure of the effectiveness of the ATO’s debt prevention and broader payment compliance strategies.
Methodology: The ATO identifies the number and amount of liabilities raised for a particular financial year that are currently due and determines whether they have been paid.
Payments made on time is divided by tax liabilities raised to obtain the result (multiplied by 100 and expressed as a percentage).

7 Rationale for measure: A measure of the effectiveness of the ATO’s debt prevention, collection and management strategies.
Methodology: The result is the average of 12 consecutive monthly ratios calculated by dividing collectable debt by the 12-month rolling net tax collections (multiplied by 100 and expressed as a percentage). Collectable debt is the point-in-time collectable debt figure at the end of each month.
Net tax collections is the sum of net tax collections received and processed in the prior 12-month period.

8 Rationale for measure: A measure to show the trend in the ATO’s cost of collections of adjusted net taxation receipts.
Methodology: There are 2 ratios reported for this measure. The first includes the cost to administer goods and services tax, and the second does not.
The cost of tax administration is divided by adjusted net tax collections to calculate the result, multiplied by 100 and expressed as a dollar value.

9 Rationale for measure: An indicator that tracks changes in the cost to individual taxpayers of managing their tax affairs adjusted to changes by average weekly ordinary time earnings (AWOTE).
Methodology: We calculate the median for all non-zero amounts in the ATO Individuals tax return data: Item D10 label M, Cost of managing tax affairs – other expenses incurred in managing your tax affairs. We use the relevant ABS data to calculate a deflator of the annual growth in the AWOTE full-time adult series. The deflator is applied to the median to account for wage growth between income years, thereby measuring the change in real terms. The result is expressed as a percentage change by dividing the adjusted median for the current income year by the adjusted median for the previous income year.

10 Rationale for measure: A measure of the overall taxpayer experience after interacting with the ATO.
Methodology: Results for this measure are derived from a client experience survey sent to a random sample of clients who had a recent interaction with the ATO. Participation is voluntary.
The result is calculated by adding the number of respondents who rated their experience as ‘acceptable’ or ‘excellent’, then dividing by the total number of responses.
The result is reported as a percentage. The sample is based on interactions where clients’ identities have been verified.

Program 1.2 Tax Practitioners Board

Latest performance results and performance targets for 2025–26 to 2028–29
Key activity	Performance measure	Comparison to 2024–25	Performance target 2025-26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Data sources
5	Tax practitioner feedback ¹¹	New measure to ensure appropriate and meaningful performance measurement.	80%	80%	80%	80%	Biannual survey of tax practitioners
5	Proportion of completed risk assessments ¹²	Measure name changed to ensure appropriate and meaningful performance measurement.	90%	90%	90%	90%	Workbench – our Client Relationship Management system
5	Sanctions are appropriate ¹³	No changes	The TPB is committed to pursuing positive court and tribunal outcomes	The TPB is committed to pursuing positive court and tribunal outcomes	The TPB is committed to pursuing positive court and tribunal outcomes	The TPB is committed to pursuing positive court and tribunal outcomes	Litigation results from the decisions handed down by the Federal Court and the Administrative Review Tribunal (ART)

11 Rationale for measure: To measure practitioner satisfaction with the support and guidance material offered by the TPB.
Methodology: Responses of ‘always’ plus ‘sometimes’ to the ATO biannual survey question: Does the TPB support and guidance material effectively assist you to understand the standards and integrity required by tax practitioners?

12 Rationale for measure: Our case risk assessment process effectively identifies high-risk complaints and case leads.
Methodology: Total finalised higher-risk complaints and case leads with the outcome of ‘escalated to a new/existing case or outcome of ‘nudge issued’ divided by total finalised higher-risk complaints plus case leads.

13 Rationale for measure: TPB’s sanctions are fair and appropriate.
Methodology:
1. Litigation results are recorded in the decisions handed down by the Federal Court and ART.
2. Legal Unit will:
– record results in the ‘Litigation outcomes spreadsheet’ (includes all cases which are litigated)
– apply the definition of what is considered a ‘positive’ outcome.

Program 1.4 Australian Charities and Not-for-profits Commission

Latest performance results and performance targets for 2025–26 to 2028–29
Key activity	Performance measure	Comparison to 2024–25	Performance target 2025-26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Data sources
6	Percentage of time that the Charity Register is available (excluding scheduled maintenance)¹³	Target changed from ‘95%’ to ‘99%’ in 2025–26 to ensure appropriate and meaningful performance measurement noting additional data sources are being used.	99%	99%	99%	99%	Charity Register, Uptime Robot and Google Analytics.
6	Percentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision ¹⁴	Target changed from ‘at or above previous year’s results’ to ‘90%’ in 2025–26 to ensure appropriate and meaningful performance measurement.	90%	90%	90%	90%	Microsoft Dynamics

13 Rationale for measure: The Charity Register is the ACNC’s key means to promote public trust and confidence in charities. It is the only register of Australian charities and is used by the public, volunteers, donors, charities, government agencies, the media and researchers to identify and access information on registered charities. This measure looks at our effectiveness in ensuring the Charity Register is available with as little interruption as possible. It excludes scheduled maintenance (for example, where we may need to apply security updates).
Rationale for target: We have used results from 2023–24 and 2024–25 year-to-date to refine our target. Due to the provision of back-office services by the ATO, the availability of the Charity Register can be affected by ACNC or ATO-specific issues. This has been factored into our target.
Methodology: The number of minutes that the Charity Register is available divided by the total number of minutes in the financial year, less time scheduled for maintenance.

14 Rationale for measure: The Charity Register only contains details of registered Australian Charities and is used by the public, donors and government. This measure looks at our efficiency in registering new charities, which promotes an accurate Charity Register.
Rationale for target: The target has been informed by historical performance.
Methodology: The number of new eligible charities registered within 15 business days of the ACNC receiving all information necessary to make a decision divided by the total number of eligible charities registered.

Program 1.5–1.21 ATO administered programs

Latest performance results and performance targets for 2025–26 to 2028–29
Key activity	Performance measure	Comparison to 2024–25	Performance target 2025-26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Data sources
4	Program 1.5 Australian Screen and Digital Game Production Incentive Refundable film and digital games tax offset claims are subject to ATO risk detection processes¹⁵	Data source updated from ATO systems to administrative data.	Refundable film and digital games tax offset claims are subject to ATO risk detection processes	Refundable film and digital games tax offset claims are subject to ATO risk detection processes	Refundable film and digital games tax offset claims are subject to ATO risk detection processes	Refundable film and digital games tax offset claims are subject to ATO risk detection processes	Administrative data
4	Program 1.7 Fuel Tax Credits Scheme Fuel Tax Credits Scheme gap¹⁶	Target changed from ‘reduce the gap to a level as low as practicable given the nature and complexity of the law and resources available’ to ‘3%’ in 2025–26 to ensure appropriate and meaningful performance measurement.	3%	3%	3%	3%	ATO systems, models, economic data
4	Program 1.8 National Rental Affordability Scheme (NRAS) Information on how to claim the NRAS offset is accurate and accessible¹⁷	New measure to ensure appropriate and meaningful performance measurement.	Information on claiming the NRAS is accurate and accessible	Program ends in 2025–26	Program ends in 2025–26	Program ends in 2025–26	ATO website and administrative data
4	Program 1.9 Product Stewardship for Oil Product Stewardship for Oil gap¹⁸	Target changed from ‘reduce the gap to a level as low as practicable given the nature and complexity of the law and resources available’ to ‘1%’ in 2025–26 to ensure appropriate and meaningful performance measurement.	1%	1%	1%	1%	ATO systems, models, economic data
4	Program 1.10 Research and Development Tax Incentive (RDTI) RDTI refundable claims are subject to RDTI-specific risk detection processes¹⁹	Data source updated from ATO financial statements to administrative data .	RDTI refundable claims are subject to risk detection processes	RDTI refundable claims are subject to risk detection processes	RDTI refundable claims are subject to risk detection processes	RDTI refundable claims are subject to risk detection processes	Administrative data
4	Program 1.10 Research and Development Tax Incentive 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 finding²⁰	Minor edits to the wording of this performance measure to make it easier to understand. Data source updated from ATO financial statements and third-party data to administrative and third-party data	100%	100%	100%	100%	Administrative and third-party data
3	1.11 Low Income Superannuation Tax Offset Proportion of original contributions paid within 60 days²¹	No changes	97%	97%	97%	97%	ATO systems
4	Program 1.12 Private Health Insurance Rebate ..Private health insurance rebates are subject to risk preventative and corrective processes²²	Data source updated from ATO financial statements to administrative data and third-party data to ensure appropriate and meaningful performance measurement	Private health insurance rebates are subject to risk preventative and corrective processes	Private health insurance rebates are subject to risk preventative and corrective processes	Private health insurance rebates are subject to risk preventative and corrective processes	Private health insurance rebates are subject to risk preventative and corrective processes	Administrative data and third-party data
3	Program 1.13 Superannuation Co-contribution Scheme Proportion of original co contributions paid within 60 days²³	No changes	97%	97%	97%	97%	ATO systems
3	Program 1.14 Superannuation Guarantee Scheme Superannuation guarantee gap as a proportion of superannuation guarantee contributions²⁴	Target changed from ‘reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available’ to ‘under development’ in 2025–26 to ensure appropriate and meaningful performance measurement	Under development	Under development	Under development	Under development	ATO systems, models, economic data
3	Program 1.14 Superannuation Guarantee Scheme Value of superannuation guarantee charge: raised (including penalties and interest) collected. ²⁵	Targets changed for raised from ‘$1,099 million’ to ‘$1,500 million’ in 2025–26 and for collected from ‘$642 million’ to ‘$915 million’ in 2025–26 to ensure appropriate and meaningful performance measurement.	Raised: $1,500 million Collected: $915 million	Raised: $1,500 million Collected: $915 million	Raised: $1,500 million Collected: $915 million	Raised: $1,500 million Collected: $915 million	ATO financial statements.
3	Program 1.14 Superannuation Guarantee Scheme Value of superannuation guarantee charge entitlements distributed to individuals or superannuation funds²⁶	Target changed from ‘$578 million’ to ‘$804 million’ in 2025–26 to ensure appropriate and meaningful performance measurement.	$804 million	$804 million	$804 million	$804 million	ATO financial statements.
3	Program 1.14 Superannuation Guarantee Scheme Value of superannuation guarantee charge debt on hand and the amount of superannuation guarantee charge debt irrecoverable at law or uneconomical to pursue²⁷	Targets changed for debt on hand from ‘$4,000 million’ to ‘$4,300 million’ in 2025–26 and the irrecoverable at law or uneconomical to pursue from ‘$183 million’ to ‘$222 million’ in 2025–26 to ensure appropriate and meaningful performance measurement.	Debt on hand: $4,300 million Irrecoverable at law or uneconomical to pursue: $222 million	Debt on hand: $4,300 million Irrecoverable at law or uneconomical to pursue: $222 million	Debt on hand: $4,300 million Irrecoverable at law or uneconomical to pursue: $222 million	Debt on hand: $4,300 million Irrecoverable at law or uneconomical to pursue: $222 million	ATO financial statements.
3	Program 1.15 Interest on unclaimed superannuation accounts paid Interest on unclaimed superannuation money is paid when required²⁸	New measure to ensure appropriate and meaningful performance measurement.	The ATO pays interest on unclaimed superannuation money when required	The ATO pays interest on unclaimed superannuation money when required	The ATO pays interest on unclaimed superannuation money when required	The ATO pays interest on unclaimed superannuation money when required	Administrative data.
4	1.16 Interest on Overpayment and Early Payments of Tax The ATO applies interest on overpayments and early payments of tax when required²⁹	New measure to ensure appropriate and meaningful performance measurement.	The ATO applies interest on overpayments and early payments of tax when required	The ATO applies interest on overpayments and early payments of tax when required	The ATO applies interest on overpayments and early payments of tax when required	The ATO applies interest on overpayments and early payments of tax when required	Administrative data.
1	1.17 Bad and Doubtful Debts and Remissions Ratio of debt uneconomical to pursue to net tax collections³⁰	No changes.	Below 1%	Below 1%	Below 1%	Below 1%	ATO systems, ATO financial statements.
4	Program 1.18 Seafarer Tax Offset Accurate information is made available to taxpayers eligible to claim the seafarer tax offset³¹	New measure to ensure appropriate and meaningful performance measurement.	Accurate information is made available to taxpayers eligible to claim the seafarer tax offset	Accurate information is made available to taxpayers eligible to claim the seafarer tax offset	Accurate information is made available to taxpayers eligible to claim the seafarer tax offset	Accurate information is made available to taxpayers eligible to claim the seafarer tax offset	ATO website and administrative data.
4	Program 1.20 – Hydrogen Production Tax Incentive Administrative arrangements progressed for companies to claim the Hydrogen Production Tax Incentive tax offset from 1 July 2027³²	New measure to ensure appropriate and meaningful performance measurement.	Administrative arrangements to enable companies to access the Hydrogen Production Tax Incentive tax offset are progressed	Administrative arrangements to enable companies to access the Hydrogen Production Tax Incentive tax offset are progressed	N/A – new measure and associated target to be developed	N/A – new measure and associated target to be developed	Administrative data
4	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 2027³³	New measure to ensure appropriate and meaningful performance measurement.	Administrative arrangements to enable companies to access the Critical Minerals Production Tax Incentive tax offset are progressed	Administrative arrangements to enable companies to access the Critical Minerals Production Tax Incentive tax offset are progressed	N/A – new measure and associated target to be developed	N/A – new measure and associated target to be developed	Administrative data

15 Rationale for measure: This measure demonstrates we perform our role to manage non-compliance in relation to claims of refundable film and digital games tax offsets on company income tax returns. The ATO does this through its operation of risk detection processes designed to identify inappropriate claims for further verification.
Methodology: Analysis of ATO documentation and data relating to the operation of the ATO’s risk detection processes for refundable film and digital games tax offsets and their design to identify inappropriate claims.

16 Rationale for measure: This measure is an estimate of the difference between the amount of credits claimed, and the amount that would be claimed if every taxpayer was fully compliant.
Methodology: The Fuel Tax Credits gap arises from taxpayers not claiming their correct credits. The credits system is voluntary and eligible taxpayers might underclaim or not claim, while other taxpayers might claim more than they are entitled to. This can result in either a positive or a negative gap. This measure is a lag measure, which reports results one year behind the annual report publication year. The fuel tax credits gap is an estimate. Further detail is available at ato.gov.au/FTCgap

17 Rationale for measure: The measure demonstrates the ATO is performing one of its roles as co-administrator of the NRAS to help taxpayers to understand their rights and obligations regarding the NRAS tax offset.
Methodology: Analysis of ATO documentation and data relating to the accessibility and accuracy of information on the ATO website on the NRAS.

18 Rationale for measure: This measure is an estimate of the difference between the amounts of petroleum-based oil levy collected and benefits paid and those amounts that would be collected and paid assuming full compliance with the law.
Methodology: There is a separate gap analysis for a) the levy on producers/importers of new oils and synthetic equivalents that helps fund the program and b) the benefit paid to recyclers of used oils and synthetic equivalents. The results are then combined to form a total program compliance gap. The Product Stewardship for Oil levy gap analysis compares the amount raised from ATO and Department of Home Affairs clearances of oils and lubricants that attract the levy, against data on these products that are produced or imported into Australia from the Australian Petroleum Statistics. The Product Stewardship for Oil benefit analysis uses our industry compliance results to inform the program benefit gap. We apply a small uplift to allow for non-detection for oil recyclers that are not subject to compliance activity in a given year. This analysis incorporates overclaims and missed claims by taxpayers. Further detail is available at ato.gov.au/PSOgap

19 Rationale for measure: This measure demonstrates that the ATO is performing its role of managing non-compliance in relation to refundable RDTI offset claims on company income tax returns. The ATO does this through its risk detection processes designed to identify inappropriate claims.
Methodology: Analysis of ATO documentation and data relating to the operation and design of the ATO’s risk detection processes for refundable RDTI offsets to identify inappropriate claims.

20 Rationale for measure: A measure of the ATO’s effectiveness to ensure that company income tax returns are appropriately amended where DISR notifies the ATO it has changed a company’s RDTI registration due to a negative finding or revocation, impacting the company’s claim for an RDTI offset.
Methodology: Calculate the percentage of company income tax returns that were appropriately amended out of those that were required to be amended by a date that falls within the financial year due to a decision by DISR.

21 Rationale for measure: A measure that demonstrates we are making payments to superannuation funds under the Low Income Superannuation Tax Offset (LISTO) program in a timely manner.
Methodology: Under the LISTO program, interest is automatically payable if the individual’s original contributions are not paid to their superannuation fund within 60 days of determining that the individual has an entitlement. From ATO systems, we identify the total number of interest payments made under the LISTO program; and payments made to superannuation funds under the LISTO program. Our performance against this measure is calculated as the number of cases where interest is not payable divided by the total number of payments made under the program (multiplied by 100 and expressed as a percentage).

22 Rationale for measure: The measure demonstrates we perform one of our roles to manage non-compliance with Private Health Insurance Rebate. The ATO does this through maintaining controls that consist of risk preventative and corrective processes designed to address individual taxpayers incorrectly reporting private health insurance related information on their income tax return.
Methodology: Analysis of ATO documentation and data relating to the operation of the ATO’s preventative and corrective processes that are used by the ATO to address misreported private health insurance related information on individual income tax returns

23 Rationale for measure: A measure that demonstrates the ATO is making payments to superannuation funds under the Super Co-contribution Scheme in a timely manner.
Methodology: Under the Super Co-contribution Scheme, interest is automatically payable if the individual’s original co-contributions are not paid to their superannuation fund within 60 days. From ATO systems, we identify the total number of interest payments made under the scheme and payments made to superannuation funds under the scheme. Our performance against this measure is calculated as the number of cases where interest is not payable divided by the total number of payments made under the scheme (multiplied by 100 and expressed as a percentage).

24 Rationale for measure: This measure is an estimate of the difference between the amount of superannuation guarantee paid, and the amount that would be paid assuming full compliance.
Methodology: We use a 3-step method to estimate the superannuation guarantee gap: estimate unreported superannuation guarantee amount; estimate for errors not detected; and calculate the superannuation guarantee gross gap and net gap. The gross gap represents the estimated gap if we did not undertake compliance activities. The net gap includes the impact from our compliance activities, such as reviews and audits, and from employer voluntary adjustments. Further detail is available at: ato.gov.au/SGgapmethodology

25 Rationale for measure: A measure of the value of superannuation guarantee charge raised (including penalties and interest) and collected.
Methodology: The value is a data item extracted from the end-of-year ATO financial statements.

26 Rationale for measure: A measure of the value of superannuation guarantee charge entitlements distributed to individuals or superannuation funds.
Methodology: The value is a data item extracted from the end-of-year ATO financial statements.

27 Rationale for measure: A measure of the value of superannuation guarantee charge debt that has not been collected from employers after liabilities have been raised due to non-compliance and the amount of superannuation guarantee charge debt irrecoverable at law or uneconomical to pursue.
Methodology: The value is a data item extracted from the end-of-year ATO financial statements.

28 Rationale for measure: This measure demonstrates that the ATO performs its role to pay credit interest on all Unclaimed Super Monies direct payments and rollovers when required by the Superannuation (Unclaimed Money and Lost Members) Act 1999.
Methodology: Analysis of ATO documentation and data relating to the operation of systems, processes and controls that ensure interest is paid when required by the Superannuation (Unclaimed Money and Lost Members) Act 1999.

29 Rationale for measure: This measure ensures the ATO performs its role to apply interest on overpayments and early payments in line with the Taxation (Interest on Overpayments and Early Payments) Act 1983.
Methodology: Analysis of ATO documentation and data relating to the operation of systems, processes and controls that ensure interest on overpayments and early payments is applied in line with the Taxation (Interest on Overpayments and Early Payments) Act 1983.

30 Rationale for measure: A measure of the ratio of debt determined to be uneconomical to pursue as a proportion of year-to-date net tax collections.
Methodology: Data for debt not pursued is extracted from ATO systems, while the year-to-date net tax collection figure is obtained from ATO financial statements. The result is based on the amount of debt the ATO has not pursued (on the basis that is uneconomical to do so) as a percentage of net tax collections. The sum of total net non-pursuit (uneconomical) amounts processed is divided by the sum of net tax collections (multiplied by 100 and expressed as a percentage). The net non-pursuit amount accounts for any debt amounts cancelled or re-raised.

31 Rationale for measure: This measure demonstrates the ATO is performing one of its roles as co-administrator of the Seafarer Tax Offset to help companies understand their rights and obligations for claiming the offset.
Methodology: Analysis of ATO documentation and data relating to the accuracy of information about the Seafarer Tax Offset on the ATO website.

32 Rationale for measure: This measure demonstrates our progress to establish the necessary administrative arrangements to enable companies to access the Hydrogen Production Tax Incentive tax offset through the tax system from 1 July 2027.
Methodology: Analysis of ATO documentation and data relating to the ATO’s progress towards putting in place the administrative arrangements that will be needed to enable companies to access the Hydrogen Production Tax Incentive tax offset.

33 Rationale for measure: This measure demonstrates our progress to establish the necessary administrative arrangements to enable companies to access the Critical Minerals Production Tax Incentive tax offset through the tax system from 1 July 2027.
Methodology: Analysis of ATO documentation and data relating to the ATO’s progress towards putting in place the administrative arrangements that will be needed to enable companies to access the Critical Minerals Production Tax Incentive tax offset.

QC105199