To achieve our purpose, we will deliver 4 key activities that represent ongoing and significant programs or areas of work over the 4–year corporate plan.
Our key activities centre on collecting the right amount of tax, engaging effectively with taxpayers and their representatives, managing our responsibilities within the superannuation system, and administering payments and transfers on behalf of government. Together, they reflect the core work through which we deliver outcomes for government and the Australian community.
We will assess our progress in implementing our key activities and ultimately deliver on our purpose through an established suite of performance measures.
Key activity 1
Collect the right amount of tax in the most efficient way for government and the taxpayer.
We will prioritise and promote voluntary compliance by facilitating accurate and timely registration, lodgment and payment. We will support the many Australians who are willing to meet their obligations from the outset by providing timely and effective public advice and guidance on priority matters.
We will use the tax gap to better understand how well the tax system is functioning and to guide where we focus our resources. We will deliver on government priorities, including funded taskforces, new measures and regulatory reform, to ensure our administration remains effective and responsive.
When there is non-compliance, we will respond through targeted detection, audits and reviews. We will identify and address fraud in the tax system, applying appropriate consequences to those who deliberately participate in or facilitate fraudulent behaviour and actively manage collectable debt to protect revenue and maintain confidence in our administration.
Performance measures
Registration
Tax file numbers (TFNs) for ASIC-registered companies are monitored, with controls in place to prevent deregistered companies from operating within the tax and superannuation systems.
TFNs for individuals are monitored, with controls in place to prevent inactive taxpayers from operating within the tax and superannuation systems.
Lodgment
Proportion of activity statements lodged on time.
Proportion of 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 taxpayers and their representatives with clear, timely and accurate information about their obligations and entitlements. Our focus is on helping taxpayers to get things right the first time by providing simple, accessible and digitally-enabled interactions that make engagement easy.
We will use secure, authenticated channels for all exchanges involving personal or sensitive information, and we will continue to strengthen our systems to protect taxpayer information. We will design digitally-enabled interactions that reduce effort for the community and support efficient engagement by us.
We will ensure our interactions with taxpayers are timely, easy to understand and easy to complete, supporting fair and transparent treatment when collecting the right amount of tax. We will provide tailored and effective support for people experiencing vulnerability so they can meet their obligations with confidence.
We will resolve issues early and efficiently through dispute resolution processes, and we will litigate those matters that are necessary to maintain the integrity of the tax system and to provide clarity and certainty as to the application of the tax law.
Performance measures
Compliance cost
Adjusted median cost to individual taxpayers of managing their tax affairs.
Service satisfaction
Taxpayer satisfaction with their recent interaction with the ATO.
Key activity 3
Manage our responsibilities in the superannuation system to support the future retirement savings of the community.
We will work with the community, superannuation funds, employers and other government agencies to manage key elements of Australia’s superannuation system. We will ensure employer compliance with superannuation guarantee obligations and take action where obligations are not met to maintain confidence in the system.
We will help people keep track of their retirement savings by providing accessible tools and information to manage their accounts and maximise retirement savings by reuniting people with their lost and unclaimed superannuation. We will regulate self-managed superannuation funds and provide targeted support and online services to trustees, professionals and other regulators to uphold a fair, robust and trusted superannuation system.
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
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
Refer to Section 4 Performance measures for administered program performance measures.