• Administered programs

    Research and development tax offset

    Our activities include determining eligibility for concessions, registering participants and processing concessions.

    Program deliverables

    Performance

    The dollar value and number of claims processed for Australian owned research and development general concession claimants

    $30.8 billion

    8,205

    The dollar value and number of claims processed for foreign-owned research and development (100% deduction)

    $629 million

    94

    The dollar value and number of claims processed for 175% international premium concessions

    $68 million

    66

    The number of incremental concession claims made by general concession claimants

    1,875

    The number of claims processed for research and development tax offsets

    4,407

    The percentage of research and development tax offset claims processed in accordance with service standards (a)

    48.8%

    (a) Some company income tax returns require data validation and integrity checking in relation to research and development offsets claims. As a result, these returns take longer to finalise.

    Fuel tax credits scheme

    Our activities include determining eligibility, registering participants and processing credits.

    Program deliverables

    Performance

    The dollar value of claims

    $5.1 billion

    The number of registered participants

    258,421

    Compliance activities

    4,293 cases, resulting in adjustments of $118 million

    Superannuation co-contribution scheme

    Our activities include determining eligibility, calculating the amount of entitlement to be paid, making the payment, and notifying individuals of their entitlements.

    Program deliverables

    Performance

    The dollar value of co-contributions distributed

    $749 million

    The number of individuals eligible for co-contributions

    1,151,254

    The percentage of co-contribution claims paid to superannuation funds within service standards

    97.0%

    Education tax refund

    Our activities include determining eligibility for tax offsets, registering participants and processing tax offsets.

    Program deliverables

    Performance

    The dollar value of tax offsets processed

    $692 million

    The number of tax offsets processed

    1,094,506

    Superannuation guarantee scheme

    Our activities include raising and collecting the superannuation guarantee charge, distributing the superannuation guarantee entitlement and administering penalties and interest appropriately.

    Program deliverables

    Performance

    The dollar value of superannuation guarantee charge raised

    $517 million (net amount), including penalties and interest

    The dollar value of superannuation guarantee charge collected

    $269 million

    The dollar value of penalties and interest

    $139 million

    The number of superannuation guarantee complaints leading to employer record checks

    We completed investigations of 17,943 employee complaints and of these 11,378 resulted in liabilities of $329 million being raised. 6,565 complaints were finalised with no superannuation guarantee entitlements.

    The number of employees whose superannuation funds have not received the superannuation to which the employees are entitled

    We raised superannuation guarantee entitlements for around 278,570 employees - comprising 200,439 through audit activity and 78,131 through voluntary statements.

    The number of employers whose records are checked

    As a result of employee complaints and our proactive work targeting high risk employers, we checked more than 16,688 employer records.

    Note that some employers may be subject to more than one review.

    The percentage of superannuation complaints resolved in accordance with service standards

    99.0% commenced within 28 days (benchmark 100%)

    55.2% completed within 4 months (benchmark 50%)

    99.6% completed within 12 months (benchmark 90%)

    The percentage of superannuation guarantee cases completed in accordance with service standards

    99.9% audit and review advice finalised within seven days (benchmark 99%)

    Private health insurance rebate

    Our activities include determining eligibility for rebates and processing rebates.

    Program deliverables

    Performance

    The dollar value of rebates processed

    $199 million

    The number of claims processed

    280,185

    Refundable film and television tax offset

    Our activities include determining eligibility for tax offsets, registering participants and processing tax offsets.

    Program deliverables

    Performance

    The dollar value of tax offsets processed

    $144 million

    The number of tax offsets processed

    118

    First home saver accounts

    Our activities include determining eligibility for contributions, registering participants and monitoring account balances.

    Program deliverables

    Performance

    The dollar value of account balances

    $114 million

    The dollar value of government contributions paid

    $10 million

    The number of first home saver accounts

    17,614 (received a government contribution in 2010-11)

    The percentage of government contributions paid to account holders in accordance with service standards

    98.6%

    Product stewardship for oil program

    Our activities include registering participants, determining eligibility for payment, ensuring correct payments and collecting revenue.

    Program deliverables

    Performance

    The dollar value of payments processed

    $35 million

    The dollar value of revenue collected

    $22 million

    The number of claims processed

    514

    The number of participants registered

    52

    Cleaner fuel grants scheme

    Our activities include registering participants, determining eligibility for payment and ensuring the correct payment.

    Program deliverables

    Performance

    The dollar value of payments processed

    $31 million

    The number of claims processed

    738

    The number of participants registered

    46

    Tax bonus

    The tax bonus payment commenced in April 2009 and will continue until all eligible people have been paid. Our activities include calculating eligibility and entitlement and sending payments.

    Program deliverables

    Performance

    The dollar value of tax bonuses paid

    $21 million

    The number of eligible recipients

    26,581

    Baby bonus

    The baby bonus program ceased on 30 June 2009, but claimants may lodge claims until 30 June 2014. Our activities include determining eligibility for payment and processing tax offsets.

    Program deliverables

    Performance

    The dollar value of payments processed

    $4 million

    The number of eligible individuals receiving payments

    8,149

    National rental affordability scheme

    Our activities include determining eligibility for tax offsets, registering participants and processing tax offsets.

    Program deliverables

    Performance

    The dollar value of tax offsets processed

    $3 million

    The number of tax offsets processed

    517

    The ratio of claims made through us to direct claims made through the Department of Sustainability, Environment, Water, Population and Communities

    1:2

    National urban water and desalination plan

    Our activities include processing tax offsets.

    Program deliverables

    Performance

    The number of certificates lodged with us by Department of Sustainability, Environment, Water, Population and Communities

    Nil

    Bad and doubtful debts and remissions

    When a tax debt and the additional charges for a late payment are unlikely to be recovered, we recognise them as a bad or doubtful debt and we may also remit the late payment charges (such as the general interest charge).

    Program deliverables

    Performance

    The dollar value of bad and doubtful debts (provisions expense) (a)

    During 2010-11 our bad and doubtful debts (provision expense) was $3.3 billion, a marked reduction on the $5.4 billion for 2009-10. While there was an increase in tax debt write-off it was offset by a reduction in our accounting provision.

    The dollar value of penalties and interest remitted (remissions expense) (b)

    $2.4 billion

    (a) This includes tax debt write-off and movement in the accounting estimate for the provision for bad and doubtful debts (impairment allowance).

    (b) For more information see Table 4.20.

    Interest on overpayments and early payments of tax

    We are required by law to pay interest to taxpayers where amounts are not refunded within a specified time. This relates to interest on early payments of tax; interest on overpayment of tax; and delayed refund interest.

    Program deliverables

    Performance

    The dollar value of interest paid (a)

    $590 million

    (a) This is actual payments for interest on early payments, overpayments and delayed refunds. The amount of $578.2 million does not include delayed refunds interest.

    Resource exploration rebate

    This is not applicable to 2010-11.

    Domestic ethanol assistance

    This is not applicable to 2010-11.

      Last modified: 31 Oct 2011QC 28036