4 Performance measures

Published 15 July 2026

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 activities.

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 – to us, and to the government and the Australian community.

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

These 2026–27 performance measures will be reported against in the annual performance statements, due to be published in late 2027 as part of the Commissioner of Taxation’s annual report.

Program 1.1 Australian Taxation Office

Latest performance results and performance targets for 2026–27 to 2029–30
Key activity	Performance measure	Comparison to 2025–26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Performance target 2029–30	Data sources
1	Registration TFNs for ASIC registered companies are monitored, with controls in place to prevent deregistered companies from operating within the tax and superannuation systems¹	Measure has been re-designed to more closely align to the ATO’s core responsibility of maintaining the integrity of the TFN registers	Monthly reconciliation processes confirm that deregistered companies are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	Monthly reconciliation processes confirm that deregistered companies are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	Monthly reconciliation processes confirm that deregistered companies are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	Monthly reconciliation processes confirm that deregistered companies are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	ATO systems
1	Registration TFNs for Individuals are monitored, with controls in place to prevent inactive taxpayers from operating within the tax and superannuation systems²	Measure has been redesigned to more closely align to the ATO’s core responsibility of maintaining the integrity of the TFN registers	Annual reconciliation processes are conducted to ensure that inactive taxpayers are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	Biannual reconciliation processes are conducted to ensure that inactive taxpayers are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	Biannual reconciliation processes are conducted to ensure that inactive taxpayers are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	Biannual reconciliation processes are conducted to ensure that inactive taxpayers are prevented from operating in the tax and superannuation systems, with any discrepancies identified and managed	ATO systems
1	Lodgment Proportion of activity statements lodged on time³	Performance measure separated from ‘Proportion of income tax returns lodged on time’ to give a clearer read on performance	78%	78%	78%	78%	ATO systems
1	Lodgment Proportion of income tax returns lodged on time⁴	Performance measure separated from ‘Proportion of activity statements lodged on time’ to give a clearer read on performance	83% (2025–26 returns)	83% (2026–27 returns)	83% (2027–28 returns)	83% (2028–29 returns)	ATO systems
1	Tax gap As a proportion of revenue⁵	Target for 2026–27 has changed from 7.1% to 8.2% and forward estimate targets have been revised	8.2%	7.4%	6.8%	6.6%	ATO systems, models, economic data
1	Total revenue effects Revenue from all compliance activities⁶	Target for 2026–27 changed from ‘$16.3 billion’ to ‘$16.7 billion’	$16.7 billion	$16.7 billion	$16.7 billion	$16.7 billion	ATO systems, models
1	Payment Proportion of liabilities paid on time by value⁷	No changes	88%	88%	88%	88%	ATO systems
1	Debt Ratio of collectable debt to net tax collections⁸	Methodology change to remove the lag in rolling net tax collections. This ensures that only performance for the 12 months covered by the annual performance statements is reported. Target for 2026–27 changed from ‘6%’ to ‘7%’	7%	7%	7%	7%	ATO systems, ATO financial statements
1	Cost of collection Cost to collect $100⁹	No changes	±5c from previous year	±5c from previous year	±5c from previous year	±5c from previous year	ATO systems
2	Compliance cost Adjusted median cost to individual taxpayers of managing their tax affairs¹⁰	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 Taxpayer satisfaction with their recent interaction with the ATO¹¹	Changes to the measure name, the methodology has been expanded to provide broader coverage of the taxpayer interactions and the target adjusted to reflect a new baseline resulting from the change in methodology	65%	65%	70%	70%	ATO client experience survey

1 Rationale for measure: A measure of the integrity of the TFN register through the ATO’s management of the TFN lifecycle.
Methodology: Monitoring the TFN Register utilising the ATO’s processes and available data to identify the company’s position within their lifecycle and remove those which are inactive on a monthly basis. TFNs may also be reactivated if required.

2 Rationale for measure: A measure of the integrity of the TFN register through the ATO’s management of the TFN lifecycle.
Methodology: Monitoring of the TFN Register utilising the ATO’s processes and available data to identify the individual’s position within their lifecycle and remove those which are inactive annually (biannually for forward years). TFNs may also be reactivated if required.

3 Rationale for measure: A measure to show the number of activity statements lodged on time as a proportion of the population with a due lodgment obligation.
Methodology: The proportion of on-time lodgment (percentage) is the number of activity statements ‘lodged on-time’ divided by the number of ‘due activity statement lodgments’ (multiplied by 100, expressed as a percentage and rounded to one decimal point).

4 Rationale for measure: A measure to show the number of income tax returns lodged on time as a proportion of expected lodgments due under self-assessment.
Methodology: The proportion of on-time lodgment (percentage) is the number of income tax returns 'lodged on-time' divided by the number of 'due income tax returns’ (multiplied by 100 and expressed as a percentage and rounded to one decimal point).

5 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.

6 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 the additional revenue estimated as result of lodgment action, prevention, protection, audit action, sustained compliance and payment action where methods are sufficiently mature and endorsed. Significant refunds following dispute resolution will be subtracted where the refund relates to ATO compliance action and reported as a revenue effect in a prior year.

7 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 in full. Payments made on time is divided by tax liabilities raised to obtain the result (multiplied by 100 and expressed as a percentage).

8 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 each of the 12 end-of-month collectable debt figures throughout the financial year divided by the 12-month 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.

9 Rationale for measure: A measure to show the trend in the ATO’s costs of collections of adjusted net taxation collections.
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).

10 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.

11 Rationale for measure: A measure of the overall taxpayer experience after interacting with the ATO.
Methodology: Results for this measure are derived from 2 surveys, a client experience survey and a digital experience survey. Participation is voluntary. The result is calculated by averaging the results of 6 questions asked in the Client experience survey and 2 in the Digital experience intercept survey. The result is reported as a percentage.

Program 1.2 Tax Practitioners Board (TPB)

Latest performance results and performance targets for 2026–27 to 2029–30
Key activity	Performance measure	Comparison to 2025–26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Performance target 2029–30	Data sources
5	Tax practitioner feedback¹²	Change in frequency of survey from biannual to annual. Survey question has been revised.	80% of tax practitioner feedback is positive	80% of tax practitioner feedback is positive	80% of tax practitioner feedback is positive	80% of tax practitioner feedback is positive	Annual survey of tax practitioners.
5	Sanctions are appropriate¹³	The performance rating scale has changed as to whether the target has been achieved from 100% of court and tribunal outcomes are ‘positive’ to 85% of court and tribunal outcomes are ‘positive’.	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.

12 Rationale for measure: To measure tax practitioner feedback regarding the TPB’s guidance and support material.
Methodology: Responses of ‘always’ plus ‘sometimes’ to the ATO annual survey question: Does the Tax Practitioners Board support and guidance material effectively assist you to understand the standards required of tax practitioners?

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 2026–27 to 2029–30
Key activity	Performance measure	Comparison to 2025–26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Performance target 2029–30	Data sources
6	Percentage of time that the Charity Register is available (excluding scheduled maintenance)¹⁴	No changes.	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 decision¹⁵	No changes.	90%	90%	90%	90%	The ACNC’s case management system (Microsoft Dynamics).

14 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).
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.

15 Rationale for measure: It is important for the ACNC to process new applications from eligible organisations as quickly as possible once the ACNC has sufficient information to make a decision. This ensures the Charity Register is updated in a timely way and supports charities wishing to access available benefits and concession. This measure looks at our efficiency in registering new charities, which promotes an accurate Charity Register.
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 – 1.22: ATO administered programs

Latest performance results and performance targets for 2026–27 to 2029–30
Key activity	Performance measure	Comparison to 2025–26	Performance target 2026–27	Performance target 2027–28	Performance target 2028–29	Performance target 2029–30	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 processes¹⁶	No changes.	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 gap¹⁷	No changes.	3%	3%	3%	3%	ATO systems, models, economic data.
4	Program 1.9 Product Stewardship for Oil Product Stewardship for Oil gap¹⁸	No changes.	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	No changes.	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	Change to the methodology to exclude company income tax returns that the ATO was unable to amend because DISR’s decision was received after a relevant period of review had expired.	100%	100%	100%	100%	Administrative and third-party data.
3	Program 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	No changes.	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 for 2025–26 changed from ‘under development’ to ‘5.9%’. The 2026–27 target changed from ‘under development’ to ‘No target’ pending establishment of a new performance baseline. Methodology changed to include non-pursuable debt.	No target	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) collected²⁵	Targets for 2026–27 changed for raised from ‘$1,500 million’ to ‘$1,741 million’ and for collected from ‘$915 million’ to ‘$1,056 million’.	Raised: $1,741 million Collected: $1,056 million	Raised: Methodology as per 2026–27 Collected: Methodology as per 2026–27	Raised: Methodology as per 2026–27 Collected: Methodology as per 2026–27	Raised: Methodology as per 2026–27 Collected: Methodology as per 2026–27	ATO financial statements.
3	Program 1.14 Superannuation Guarantee Scheme Value of superannuation guarantee charge entitlements distributed to individuals or superannuation funds²⁶	Target for 2026–27 changed from ‘$804 million’ to ‘$977 million’.	$977 million	Methodology as per 2026–27	Methodology as per 2026–27	Methodology as per 2026–27	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 for 2026–27 changed for debt on hand from ‘$4,300 million’ to ‘$3,913 million’ in 2026–27 and the irrecoverable at law or uneconomical to pursue from ‘$222 million’ to ‘$357 million’.	Debt on hand: $3,913 million Irrecoverable at law or uneconomical to pursue: $357 million	Debt on hand: Methodology as per 2026–27 Irrecoverable at law or uneconomical to pursue: Methodology as per 2026–27	Debt on hand: Methodology as per 2026–27 Irrecoverable at law or uneconomical to pursue: Methodology as per 2026–27	Debt on hand: Methodology as per 2026–27 Irrecoverable at law or uneconomical to pursue: Methodology as per 2026–27	ATO financial statements.
3	Program 1.15 Interest on unclaimed superannuation accounts paid Interest on unclaimed superannuation money is paid when required²⁸	No changes.	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	Program 1.16 Interest on Overpayment and Early Payments of Tax The ATO applies interest on overpayments and early payments of tax when required²⁹	No changes.	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	Program 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	No changes.	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	No changes.	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	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	No changes.	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	N/A – new measure and associated target to be developed	Administrative data.
4	Program 1.22 Loss Refundability for Small Start-Ups Measure under development³⁴	This is a new administered program that was introduced as part of the Federal budget 2026–27.	Under development	Under development	Under development	Under development	Under development

16 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.

17 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.

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 Australian Border Force 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.
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: This measure demonstrates 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. The calculation excludes company income tax returns that the ATO was unable to amend because DISR’s decision was received after a relevant period of review had expired.

21 Rationale for measure: This measure 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 (SG) paid, and the amount that would be paid assuming full compliance.
Methodology: The ATO applies a bottom-up approach to calculate the SG gap.
Step 1: Estimate unreported SG contributions
Step 2: Estimate non-detection
Step 3: Estimate non-pursuable debt
Step 4: Calculate the 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.

34 Rationale for measure: New program.
Methodology: Under development.

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