The GST Compliance Program contributes a significant proportion of the ATO’s GST administration results, returning more than $18 billion in GST revenue to the states and territories since 2010.
The 2023–24 program results exceeded the GST liabilities commitment of $949.5 million with $1,614.5 million in liabilities raised. Actual 2023–24 GST debt collection of $1,651.0 million significantly exceeded our $254.2 million commitment.
In addition to increased liabilities and debt collection, the 2023–27 program includes measures that:
- strengthen the GST registrations integrity, reducing the opportunity for GST fraud
- increase the focus on intermediaries meeting their clients’ reporting obligations
- support the delivery of next-generation GST risk models.
Program commitments are outlined in Schedule D – 2023–24 Budget Measure: GST Compliance Program – Four-year extension.
|
Strategy |
2023–24 commitment |
2023–24 actual |
|---|---|---|
|
1. Increasing GST registration integrity to protect revenue: increase eligibility checks and analytics to identify new registrants at risk of GST fraud |
25.0 |
33.2 |
|
2. Preventative action to minimise risk and protect revenue: assurance programs to build and maintain community confidence that taxpayers are paying the right amount of GST |
77.7 |
128.4 |
|
3. Improving GST lodgment outcomes: activities to increase on-time lodgment and promote fairness and confidence in the system |
363.5 |
627.1 |
|
4. Corrective engagement with non-compliant clients: compliance activities targeting correct reporting and clients who seek to evade GST obligations |
483.3 |
825.8 |
|
Total |
949.5 |
1,614.5 |
|
Strategy |
2023–24 commitment |
2023–24 actual |
|---|---|---|
|
5. Reducing GST debt: by maximising GST debt collection capabilities |
254.2 |
1,651.0 |
|
Total costs |
2023–24 planned |
2023–24 actual |
|---|---|---|
|
Total costs |
146.7 |
146.7 |
|
Strategy |
2023–24 commitment |
2023–24 actual |
|---|---|---|
|
1. Increasing GST registration integrity to protect revenue: increase eligibility checks and analytics to identify new registrants at risk of GST fraud |
2.7:1 |
3.5:1 |
|
2. Preventative action to minimise risk and protect revenue: assurance programs to build and maintain community confidence that taxpayers are paying the right amount of GST |
4.8:1 |
7.9:1 |
|
3. Improving GST lodgment outcomes: activities to increase on-time lodgment and promote fairness and confidence in the system |
14.5:1 |
25.0:1 |
|
4. Corrective engagement with non-compliant clients: compliance activities targeting correct reporting and clients who seek to evade GST obligations |
8.1:1 |
13.8:1 |
|
5. Reducing GST debt: by maximising GST debt collection capabilities |
11.8:1 |
76.4:1 |