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03. Core priorities, performance measures and priority risks

Last updated 26 July 2023

The following pages set out our strategic objectives aligned to core priorities and performance measures. The activities we undertake within our core priorities and our management of risks ensure that we achieve our strategic objectives. Our performance measures help us to understand whether we are on‑track and allow us to refine our approach when needed.


Strategic objectives

  • G1 We build community confidence by sustainably reducing the tax gap and providing assurance across the tax, superannuation and registry systems
  • G2 We design for better tax, superannuation and registry systems to make it easy to comply and hard not to.

Core priorities

1.1 Tax and superannuation performance

Maintain high levels of compliance across the tax and superannuation systems and avoid any deterioration in tax performance

1.2 Commitments to government

Deliver on government priorities, including through our funded taskforces, and our contribution to and implementation of new measures

1.3 Advocacy

Build strong relationships with key stakeholders to advocate for more effective and simple tax, superannuation and registry policy and administration

1.4 Effective public advice and guidance

Deliver effective public advice and guidance, including timely publication of ATO views on priority matters

1.5 Effective registry services

Provide business registry services and strengthen the integrity of registrations

Performance measures


Community trust in the ATO and the system


Proportion of companies and individuals registered in the system


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


Proportion of liabilities paid on time by value


Ratio of collectable debt to net tax collections


Influence tax and superannuation system design through a mutually positive relationship with Treasury and the provision of quality advice


Strategic objectives

  • C1 Our client experience and interactions are well designed, tailored, fair and transparent.
  • C2 We work with and through others to deliver efficient and effective tax, superannuation and registry systems.

Core priorities

2.1 Fairness and integrity

Enable trust and compliance through policy, sound law design and interpretation, as well as resolving disputes

2.2 Digital communications and self-service interactions

Continue to evolve digital interactions and where appropriate, reduce reliance on paper

2.3 Deliver tax time

Ensure continued delivery of tax time commitments

2.4 Partnerships

Nurture partnerships with the tax profession in coordinated approaches to support the integrity and streamlining of the tax and superannuation systems

Performance measures

Compliance cost

Adjusted median cost to individual taxpayers of managing their tax affairs


Proportion of inbound transactions received digitally for key services


Proportion of outbound interactions issued digitally for key services

Service satisfaction

Client satisfaction with their recent interaction with us

Working together

Partner perceptions of how we are working together with them to administer the tax and superannuation systems


Strategic objective

  • W1 We are a high-performing workforce with a focus on integrity, the right culture, capability and tools to deliver the best client and staff experience.

Core priorities

3.1 Shape our workforce

Attract, develop, and retain a diverse workforce with the capability to deliver on our priorities

3.2 Workforce Integrity

Identify, prevent and respond to integrity threats in our workplace, through our integrity framework Performance measures

Performance measures


Level of employee engagement

Staff experience

Employee perceptions around whether they have access to the tools and resources needed to perform well


Strategic objectives

  • O1 We use data, information and insights to deliver value for our clients and inform decision-making across everything we do.
  • O2 Our technology and digital services deliver a reliable and contemporary client experience.

Core priorities

4.1 Strengthen our data and analytics foundations and capabilities

Improve how we manage, use and share data and analytics, to deliver better services, improve tax performance and reduce administration costs

4.2 ATO systems resilience and improvements

Drive modernisation of our key systems and focus on resilience where it improves reliability and the client experience

Performance measures

Tax returns

Proportion of pre-filled items accepted without change

Identity matching

Proportion of data items matched to client identifiers


Key digital systems availability


Strategic objective

  • F1 We strive for operational excellence to achieve efficiency and quality outcomes.

Core priorities

5.1 Effective management of ATO financial resources

Ensure effective resource allocation, monitoring and reporting, demonstrating quality financial management aligned to organisational priorities

5.2 Value for money

Leverage our expertise to deliver efficient, economical and ethical use of public funds, including at all stages of procurement, consistent with the policies of the Commonwealth

Performance measures

Cost of collection

Cost to collect $100