Cost of collection
The cost of collection measures the cost of collecting every $100 of cash collections, net of refunds paid.
The cost to collect $100 decreased from $0.94 in 2009-10 to $0.88 in 2010-11, excluding GST administration costs and collections. The decrease is largely due to the 7.8% increase in collections in 2010-11.
FIGURE 4.5: Net cost to collect $100, 2001-02 to 2010-11
The cost to collect $100 calculation measures costs we incur against the cash revenue collections, net of refunds paid. The calculation excludes all costs and receipts that do not relate to the collection of Australian Government tax revenue.