Schedule A: Performance outcome measures

Schedule A of the Performance Agreement relates to our performance outcome measures, detailed in 4 major sections of the agreement. Our results against these are provided in the tables below. Note that figures may vary slightly due to rounding.

Maintain compliance

Core indicators

1. Revenue outcome

Table 1a: GST revenue outcome
	2017–18 $b	2018–19 $b	2019–20 $b	2020–21 $b	2021–22 $b
Total GST revenue (accrual)	64.7	66.7	66.7	72.6	76.0
Total GST revenue (cash)	63.1	65.2	60.2	73.1	73.6
GST revenue Home Affairs cash (net)	3.9	4.2	4.2	4.8	5.7

Note: The total GST revenue amount excludes non-GIC penalties. GST accrual revenue is provided using the tax liability method (TLM). Under the TLM basis, GST revenue is defined as being the earlier of the cash payment being received or the associated liability being recognised.

2. Trend in GST gap

Table 2a: Estimated GST gap (value)
	2017–18 $b	2018–19 $b	2019–20 $b	2020–21 $b	2021–22 $b
Estimated GST gap (including non-pursuable debt)	4.0	4.6	5.4	4.3	4.1
Estimated GST gap (excluding non-pursuable debt)	3.3	3.9	4.6	2.9	2.5

Table 2b-c: Estimated GST gap
	2016–17 %	2017–18 %	2018–19 %	2019–20 %	2020–21 %
Net GST gap (excluding non-pursuable debt) – percentage of theoretical revenue	5.4	6.0	7.0	4.5	3.7
Net GST gap (including non-pursuable debt) – percentage of theoretical revenue	6.3	6.8	7.7	6.3	5.9

3. GST debt

Table 3a: GST debt outstanding
	2017–18 $b	2018–19 $b	2019–20 $b	2020–21 $b	2021–22 $b
Total GST debt outstanding	5.5	5.7	10.2	10.7	12.3
GST collectable debt	4.0	4.3	7.9	8.8	10.4
Insolvent debt	-	-	-	1.6	1.8
Disputed debt	-	-	-	0.3	0.1

Note: Collectable debt is debt for which there is no impediment to collection – it is not subject to objection, appeal, or to some form of insolvency administration. Insolvent and disputed debt data are only available from 2020–21.

Table 3b: Ratio of collectable debt to GST revenue
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Debt collection rate – TLM accrual	6.2	6.4	11.8	12.1	13.6
Debt collection rate – cash	6.3	6.6	13.1	12.0	14.1

Note: The debt collection rate is calculated using the GST collectable debt amount as a percentage of 12-month rolling GST (TLM accrual or cash) collections. This is a measure used by revenue agencies to gauge their relative effectiveness in managing their debt holdings.

Supplementary debt indicators

Table 3c: GST debt non-pursuit
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
GST debt non-pursuit to total GST debt	26.8	23.8	4.3	5.1	5.4
GST debt non-pursuit to GST revenue	2.3	2.1	0.7	0.7	0.9

Notes: GST debt non-pursuit – this measure is calculated using GST debt non-pursuit as a proportion of total GST debt. GST debt non-pursuit to GST revenue – this compares GST debt non-pursued to GST revenue (cash). Identifying non-pursuits helps ensure we are focusing our debt collection activities on the right cases by removing those where we are either prevented by law from pursuing recovery (irrecoverable at law) or where recovery is unviable (uneconomical to pursue).

Table 3d: GST on-time payment rate
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
GST payments made on time	75.1	75.3	76.3	73.0	70.4
Value of GST paid on time	88.4	88.7	86.5	85.9	85.8

Notes: GST payments made on time measures the compliance level for GST payments and is calculated as the number of GST payments paid on time divided by the total number of GST payments due. A decline in the GST on-time payment rate in 2021–22 reflects the ATO’s COVID-19 response of encouraging clients to lodge even if they could not pay, keeping them engaged in the system. The value of GST paid on time measures the compliance level for GST payments and is calculated as the value of GST payments paid on time divided by the total value of GST payments due.

Table 3e: Ageing of GST debt – number of BAS debit assessments
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no.
GST debt aged < 30 days	-	-	756,500	181,100	113,700
GST debt aged 30–59 days	-	-	274,600	236,600	247,100
GST debt aged 60–89 days	-	-	56,700	35,200	68,900
GST debt aged 90 days to one year	-	-	688,900	613,600	812,100
GST debt aged > one year	-	-	778,500	1,142,100	1,260,800
Total GST debt assessments	-	-	2,555,200	2,208,600	2,502,700

Note: Figures reported for 2019–20 and onwards are derived from a new reporting source due to transition to a single accounting system. A GST debt may appear in multiple age ranges where the client owes amounts relating to multiple assessments. Total GST debt aged represents the number of activity statement accounts multiplied by a GST attribution rate.

Table 3f: Ageing of GST debt – value
	2017–18 $m	2018–19 $m	2019–20 $m	2020–21 $m	2021–22 $m
GST debt aged < 30 days	441.1	426.3	1,006.3	835.4	905.4
GST debt aged 30–59 days	558.9	564.3	1,704.6	1,270.2	1,351.9
GST debt aged 60–89 days	109.1	129.1	470.2	248.0	340.8
GST debt aged 90 days to one year	1,406.2	1,510.8	2,700.7	2,745.0	3,711.8
GST debt aged > one year	1,484.5	1,639.0	1,987.2	3,667.8	4,055.7
Total GST debt value	3,999.7	4,269.5	7,869.0	8,766.4	10,365.6

Note: Figures reported for 2019–20 and onwards are derived from a new reporting source due to transition to a single accounting system. Age of debt is determined by the latter of the processed date or the effective date of the transaction(s).

4. Cross-border services and goods

Table 4a: Digital products and services new registrants
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no
Digital products and services – new registrants	425	170	90	125	130

Note: Number of registrants applies to taxpayers active as at 4 August 2022. Registration year is a taxpayer’s effective registration start date; that is, the time they declare they should be registered from, not the actual date they apply for registration.

Table 4b: Value of digital products and services GST
	2017–18 $m	2018–19 $m	2019–20 $m	2020–21 $m	2021–22 $m
Total value of digital products and services GST	410	470	545	690	750
Value of digital products and services GST (sum of top 20 payers)	315	360	410	530	565

Note: All figures have been rounded to the nearest $5m. The 2017–18 and 2018–19 net revenue figures for the imported services and digital products measure were revised due to some taxpayers lodging late.

Table 4c: Low value imported goods new registrants
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no.
Low value imported goods – new registrants	135	975	135	160	155

Note: Number of registrants applies to taxpayers active as at 4 August 2022. Registration year is a taxpayer’s effective registration start date; that is, the time they declare they should be registered from, not the actual date they apply for registration.

Table 4d: Value of low value imported goods GST
	2018–19 $m	2019–20 $m	2020–21 $m	2021–22 $m
Total value of low value imported goods GST	365	415	475	535
Value of low value imported goods GST (sum of top 20 payers)	230	265	310	365

Note: GST administration of low value imported goods commenced on 1 July 2018. All figures have been rounded to the nearest $5m.
The 2018–19 net revenue figures for the imported services and digital products measure were revised due to some taxpayers lodging late.

Client engagement outcomes

Core indicators

Table 5a(i): GST compliance liabilities raised by client experience. Cash collections on those liabilities in the financial year, cash collection rate within the year, and total cash collections
	GST compliance liabilities $m	Within year compliance cash collection $m	GST cash collection rate %	Total compliance cash collections $m
Small business	4,071	2,924	71.8	3,189
Privately owned and wealthy groups	848	639	75.5	785
Public and multinational businesses	472	406	86.1	427
Not-for-profit	-9	-20	-	-14
Other	26	22	83.8	27
Total	5,407*	3,971	73.4	4,414

Notes: Compliance liabilities are the net value of debit and credit amendments from active compliance intervention and exclude penalties and interest. Due to the running balance account, collections are determined using a combination of actual collections and estimates of collections based on sampling. The cash collection rate from client engagement activities is based on those collections within the year that relate to the liabilities raised in that year only. Total cash collections (excluding penalties and interest) are estimated within the year and can include collections that relate to compliance liabilities raised from previous years.*This includes GST liabilities of $2,226 million relating to Operation Protego (GST refund fraud), which includes $1.7 billion stopped prior to issue. These liabilities are included against the small business market, notwithstanding they are not considered to be genuine small business.

Table 5a(ii): GST compliance liabilities raised by industry. Cash collections on those liabilities in the financial year, cash collection rate within the year, and total cash collections
	GST compliance liabilities $m	Within year compliance cash collection $m	GST cash collection rate %	Total compliance cash collections $m
Construction	1,690	1,226	72.6	1,391
Administrative and Support Services	559	421	75.4	441
Professional, Scientific and Technical Services	456	332	72.8	376
Financial and Insurance Services	449	334	74.4	355
Rental, Hiring and Real Estate Services	261	199	76.1	235
All Other	1,992	1,459	73.2	1,618
Total	5,407*	3,971	73.4	4,414

Notes: Compliance liabilities are the net value of debit and credit amendments from active compliance intervention and exclude penalties and interest. Due to the running balance account, collections are determined using a combination of actual collections and estimates of collections based on sampling. The cash collection rate from client engagement activities is based on those collections within the year that relate to the liabilities raised in that year only. Total cash collections (excluding penalties and interest) are estimated within the year and can include collections that relate to compliance liabilities raised from previous years.* This includes GST liabilities of $2,226 million relating to Operation Protego (GST refund fraud), which includes $1.7 billion stopped prior to issue.

Table 5b: Strike rate by client experience
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Small business	-	-	-	87	95
Privately owned and wealthy groups	-	-	-	66	62
Public and multinational businesses*	-	-	-	75	53
Not-for-profit*	-	-	-	81	35
Other	-	-	-	85	92
Overall	69	79	80	86	94

Notes: The strike rate (percentage of cases leading to re-assessment) is an OECD measure that can indicate the effectiveness of case selection in detecting non-compliance. Strike rate was reported by client experience for the first time in 2020–21.* The strike rate for client experiences with low case numbers can fluctuate dramatically from one reporting period to the next.

Table 5c(i): Refund integrity active compliance liabilities raised by client experience
	2017–18 $m	2018–19 $m	2019–20 $m	2020–21 $m	2021–22 $m
Small business	-	-	-	374	2,688
Individuals	-	-	-	18	388
Privately owned and wealthy groups	-	-	-	66	86
Public and multinational businesses	-	-	-	19	23
Not-for-profit	-	-	-	4	10
Other	-	-	-	2	2
Total	352	506	306	484	3,198*

Note: Refund integrity active compliance liabilities raised was reported by client experience for the first time in 2020–21.* This includes GST liabilities of $2,226 million relating to Operation Protego (GST refund fraud), which includes $1.7 billion stopped prior to issue. These liabilities are included against the small business market, notwithstanding they are not considered to be genuine small business.

Table 5c(ii): Refund integrity strike rate by client experience
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Small business	-	-	-	95	98
Individuals	-	-	-	98	97
Privately owned and wealthy groups	-	-	-	74	70
Public business and multinational*	-	-	-	85	50
Not-for-profit*	-	-	-	92	36
Other*	-	-	-	92	40
Overall	68	77	85	94	97

Notes: This measure applies to cases where a refund has been held by the ATO. Significant costs are incurred by both government and business because of the time lag involved when a refund is stopped; for example, delayed cash flows and GST administration costs. When considered over time, this measure will indicate if improvements have been made to the ATO’s risk-based audit selection strategy. Strike rate was reported by client experience for the first time in 2020–21.* The strike rate for client experiences with low case numbers can fluctuate dramatically from one reporting period to the next.

Table 5d: Compulsory GST registrations compared to potential GST registrations
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Compulsory GST registrations compared to potential GST registrations based on income tax returns data	95.1	95.1	94.9	94.7	93.7

Note: We are comparing the number of entities that declare business income (in excess of $75,000) in their income tax returns with the number of compulsory registrants. This indicator is reported one year in arrears due to reliance on corresponding income tax data.

Table 5e: BAS lodgment
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Lodged (monthly)	93.4	93.0	90.8	89.9	88.9
Lodged (quarterly)	85.4	85.6	82.3	81.9	80.9
Total BAS lodged (including annual BAS)	87.7	87.7	84.6	84.1	83.1
Lodged on time (monthly)	83.7	83.4	81.8	78.5	76.1
Lodged on time (quarterly)	73.9	73.1	71.0	67.3	67.9
Total lodged on time (including annual BAS)	76.6	76.0	74.0	70.3	70.1

Note: This measure has 2 components – the first measures the percentage of BAS lodged at a given time (30 June in each respective year), while the second measures the percentage lodged on time.

Table 5f: Return on investment from compliance activities
	2017–18	2018–19	2019–20	2020–21	2021–22
Return on investment - BAU (ratio)	-	-	7.0:1	7.9:1	10.4:1
Return on investment - GST Compliance Program (ratio)	-	-	15.5:1	11.3:1	30.1:1*

* This includes GST liabilities of $2,226 million relating to Operation Protego (GST refund fraud), which includes $1.7 billion stopped prior to issue.

Supplementary client engagement indicators

Table 6a: Voluntary compliance ratio by number of taxpayers
	2016–17 %	2017–18 %	2018–19 %	2019–20 %	2020–21 %
Voluntary compliance ratio by number of taxpayers (strict)	44.8	43.8	44.7	29.7	26.5
Voluntary compliance ratio by number of taxpayers (relaxed)	79.2	78.6	82.7	78.3	75.3

Note: The strict VCR does not give any consideration to minor unintentional late payments or lodgments.
The relaxed VCR adjusts for:
• taxpayers who have no total business income in the year; that is, a nil BAS
• taxpayers who are only considered non-compliant due to a single BAS lodged late and/or a single late payment.

Table 6b: Voluntary compliance ratio by value of GST
	2016–17 %	2017–18 %	2018–19 %	2019–20 %	2020–21 %
Voluntary compliance ratio by value of GST	81.6	82.3	81.9	74.6	73.8

Table 6c: GST total revenue effects
		2017–18 $m	2018–19 $m	2019–20 $m	2020–21 $m	2021–22 $m
Excluding penalties and interest	Audit actions/ incorrect claims stopped	1,447	1,223	1,070	1,132	3,389
	Lodgment actions	1,205	1,350	1,221	702	1,025
	Preventative actions and sustained compliance	165	253	370	426	390
	Sustained lodgment compliance	696	707	477	370	224
	Total	3,512	3,533	3,139	2,631	5,028
Including penalties and interest	Audit actions/ incorrect claims stopped	1,513	1,244	1,162	1,157	3,451
	Lodgment actions	1,308	1,408	1,264	727	1,052
	Preventative actions and sustained compliance	165	253	370	426	390
	Sustained lodgment compliance	696	707	477	370	224
	Total	3,682	3,612	3,273	2,679	5,117

Notes: Audit yield is now broken down into the categories of audit actions, incorrect claims stopped and lodgment actions. Total revenue effects categorisations were updated in 2021–22. Audit actions and incorrect claims stopped was previously categorised as audit yield. Preventative actions and sustained compliance were previously categorised as wider revenue effects. Lodgment actions and sustained lodgment compliance were not previously separately reported in this table but were included across the audit yield and wider revenue effect categories. Results for previous years have been retrospectively split into these new categories for comparative purposes.

Table 6d: Tax assured – proportion of the GST base where the ATO has justified trust that the amount of GST is correct
	2016–17 %	2017–18 %	2018–19 %	2019–20 %
Tax assured – proportion of the GST base where the ATO has justified trust that the amount of GST is correct	1.2	8.1	5.8	1.1

Supplementary dispute resolution indicators

Table 7a: Number of objection cases created
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no.
Number of audit-initiated objection cases created	-	-	421	267	528
Number of client-initiated objections created	-	-	124	138	137
Other	-	-	-	2	-
Total number of objections created	906	643	545	407	665

Note: The process for identifying GST-related objections improved in 2020–21 so as to capture all GST-related work items. Previously only cases where GST was the primary revenue product in dispute were included.

Table 7b: Number of objection cases resolved
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no.
Number of audit-initiated objection cases resolved	-	-	-	426	413
Number of client-initiated objections resolved	-	-	-	386	122
Other	-	-	-	1	-
Total number of objections resolved	774	591	512	813	535

Table 7c: Audit to objection transition rate
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no.
Audit to objection transition rate (per thousand)	76	52	95	56	11*
Audit to audit-related objection transition rate (per thousand)	-	-	62	37	9*

* In 2021–22, the audit to objection rates decreased substantially. This is due to the increase in the number of audits following the commencement of Operation Protego and the recommencement of firmer action. In 2020–21, 7,304 audits were finalised with a financial adjustment, compared to 61,439 in 2021–22.

Table 7d: Number of new Part IVC litigation cases
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no.
First Instance cases created	46	60	60	41	47
Appeal cases created	3	1	3	4	5
Administrative matter cases created	5	5	0	0	0

Note: Part IVC First Instance cases are those where the taxpayer lodges an Administrative Appeals Tribunal or Federal Court application when they are dissatisfied with the Commissioner’s objection decision.

Table 7e: Number of new Part IVC litigation resolved
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no.
First Instance cases resolved	51	42	50	45	59
Appeal cases resolved	2	1	2	5	4
Administrative Matter cases resolved	6	2	0	2	0

Table 7f: Proportion of objections to new Part IVC litigation cases
	2017–18 no.	2018–19 no.	2019–20 no.	2020–21 no.	2021–22 no
Proportion of objections to new Part IVC litigation cases (per thousand)	65	108	117	49	88

Table 7g: Litigation outcomes
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Percentage of decisions in courts/tribunals that wholly support the ATO position	60	67	85	55	67
Percentage of decisions in courts/tribunals that partially support the ATO position	10	11	0	9	11
Percentage of decisions in courts/tribunals that wholly support the taxpayer position	30	22	15	36	22

Cost-effective administration

Core indicators

Table 8a: Cost as a percentage of GST revenue
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Cost of collection as a percentage of revenue (cash)	1.07	1.01	0.92	0.71	0.87

Note: This measure equates to the cost of collecting $100 of GST revenue. In 2021–22, the cost of collecting $100 GST revenue was $0.87.

Table 8b: Cost per GST registrant
	2017–18 $	2018–19 $	2019–20 $	2020–21 $	2021–22 $
Cost per GST registrant	250	232	198	176	201

Note: The calculation is based on total administration costs divided by the total registered active GST client base.

Table 8c: Total registered client base by client experience
	2017–18 million	2018–19 million	2019–20 million	2020–21 million	2021–22 million
Small business	-	-	-	2.40	2.51
Privately owned and wealthy groups	-	-	-	0.40	0.47
Public and multinational businesses	-	-	-	0.08	0.08
Not-for-profit	-	-	-	0.07	0.07
Other	-	-	-	0.12	0.13
Total registered client base	2.75	2.84	2.91	3.08	3.25

Note: This is the total registered population as of 30 June in each respective year. Over time this measure will show how fluid the client base is through GST registrations. Total registered population was reported by client experience for the first time in 2020–21.

Table 9a: Variation of GST administration costs from agreed budget (total administration budget)
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Variation of GST administration costs from agreed budget	8.5	10.0	-10.9	-13.4	-3.4

Note: This measure reflects the percentage that the actual GST product cost varies from the agreed budget, as specified in Schedule B. It is reported retrospectively.

Table 9b: Client engagement costs as a percentage of total administration costs
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Total client engagement costs as a percentage of total administration costs	48.7	53.4	52.9	57.8	59.7
GST Compliance Program operating costs as a percentage of total administration costs	12.9	12.8	20.2	21.5	18.0

Notes: The percentage is calculated as compliance costs divided by total GST administration costs. GST Compliance Program costs only include operating funding.

Supplementary indicators

Table 9c: Electronic activity statements are finalised in 12 business days
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Proportion of electronic activity statements are finalised in 12 business days	99.7	99.7	99.7	99.2	98.7

Note: This is a service commitment. A 94% target applies.

Table 9d: BAS lodgment method – percentage of BAS lodged electronically
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Monthly remitters	80.5	83.7	87.4	92.2	93.3
Quarterly remitters	80.7	83.6	88.2	88.4	92.1
Annual remitters	89.1	91.0	91.3	95.0	95.5
Overall	81.0	83.8	88.2	88.9	92.3

Table 9e: Written technical advice
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Taxpayer guidance requests are finalised within 28 calendar days of receiving all necessary information	95	97	98	95	90
Private rulings are finalised within 28 calendar days of receiving all necessary information	95	98	98	99	96

Note: This is a service commitment. An 85% target applies for general taxpayer requests and an 80% target applies to private rulings.

Table 9f: Quality of technical advice
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Percentage of technical advice cases reviewed that are rated as ‘achieved’ for the accuracy of the technical decision/s	98.5	97.6	94.4	100	97.0

Note: Cases are assessed against 4 criteria: Service, Accountability, Accuracy, and Performance. For 2021–22, 198 cases were sampled.

Table 9g: Registrations
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
Australian resident Australian Business Registry Services (ABRS) registrations are finalised in 20 business days	99	99	99	99	99

Note: The taxpayer charter standard of 93% target applies. The percentile has remained steady and continued to exceed the target.

Table 9h: BAS filed by intermediaries or tax agents
	2017–18 %	2018–19 %	2019–20 %	2020–21 %	2021–22 %
BAS filed by intermediaries or tax agents	52.5	53.7	55.5	56.6	56.6

Note: This is an international benchmark measure that indicates the usage of tax intermediaries and/or tax agents for filing GST (or value-add) tax returns.

Department of Home Affairs

Table 10a-c: Management of GST revenue collection
	2017–18	2018–19	2019–20	2020–21	2021–22
GST liability assessed ($b)	32.2	33.3	32.3	33.6	42.1
GST collected ($b)	3.9	4.2	4.2	4.8	5.7
Total value of Tourist Refund Scheme (TRS) claims paid ($m)	228.3	256.8	197.6	21.2	47.2

Table 11a-f: Maintain compliance
	2017–18	2018–19	2019–20	2020–21	2021–22
Cost of compliance ($m)	35.9	35.6	34.2	33.0	37.7
Audit coverage – TRS (%)	100	100	100	100	100
TRS claims rejected (%)	1.6	3.0	1.6	1.7	1.7
GST adjustments – underpaid GST revenue ($m)	31.1	91.5	109.6	145.6	190.2
Value of TRS claims rejected ($m)	3.0	2.5	1.8	0.3	0.4
Total GST adjustments ($m)	34.0	94.0	111.4	145.9	190.6

Table 12a-k: Cost-effective administration
	2017–18	2018–19	2019–20	2020–21	2021–22
Costs of import processing ($m)	19.4	20.3	22.6	21.2	28.3
Costs of export processing ($m)	0.2	0.3	0.2	0.2	0.4
Costs of import and export compliance ($m)	19.8	18.2	15.6	18.9	20.7
Costs of administering the TRS ($m)	16.1	17.3	18.6	14.0	16.9
Total costs ($m)	55.6	56.2	57.0	54.5	66.3
Import declarations processed (million)	4.1	4.2	4.0	4.3	4.4
Export declarations processed (million)	1.4	1.4	1.4	1.3	1.3
Total TRS claims processed (thousand)	1,010	1,071	766	50	138
Total costs as a percentage of total GST liability assessed (%)	0.2	0.2	0.2	0.2	0.2
Total costs as a percentage of total GST collected (%)	1.4	1.3	1.3	1.1	1.2
Compliance yield (ratio)	0.98:1	2.64:1	3.26:1	4.42:1	5.06:1

Schedule A: Performance outcome measures

Maintain compliance

Core indicators

1. Revenue outcome

2. Trend in GST gap

3. GST debt

Supplementary debt indicators

4. Cross-border services and goods

Client engagement outcomes

Core indicators

Supplementary client engagement indicators

Supplementary dispute resolution indicators

Cost-effective administration

Core indicators

Supplementary indicators

Department of Home Affairs

Tools

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