SCHEDULE A – PERFORMANCE OUTCOME MEASURES

A1

This Schedule provides a range of agreed measures for the Council on Federal Financial Relations to determine whether the ATO has achieved the stated outcomes in clauses 10 and 11 of this Agreement.

A2

Achievements against these measures may be found in the annual GST administration performance reports provided by the ATO.

A3

Notes for Schedule A: where international benchmarking figures are shown, these are based on the latest information available. Definitions of each measure are described in the Schedule A explanatory notes.

Core indicators

1. Revenue Outcome

1. GST revenue    
   1. Total GST accrual
   2. Total GST cash
   3. Home Affairs GST cash
    

2. Trend in GST gap

1. Estimated GST gap – value
2. Estimated GST gap excluding debt as a percentage of theoretical revenue
3. Estimated GST gap including debt as a percentage of theoretical revenue

3. GST debt

1. GST debt outstanding    
   1. Total GST debt outstanding
   2. Collectable GST debt
   3. Insolvent debt
   4. Disputed debt
    

2. Ratio of collectable debt to GST cash    

Supplementary debt indicators

3. GST debt non-pursuit    
   1. Percentage of non-pursuant debt on the total debt
   2. Ratio of GST debt non-pursuit to GST revenue
    

4. GST on-time payment rate    
   1. Percentage of taxpayers who pay on-time
   2. Percentage value of GST paid on-time
    

5. Ageing of GST debt — number of cases    
   1. GST debt cases aged <30 days
   2. GST debt cases aged <60 days
   3. GST debt cases aged <90 days
   4. GST debt cases aged <one year
   5. GST debt cases aged >one year
   6. Total GST debt aged cases
    

6. Ageing of GST debt — value    
   1. GST debt cases aged <30 days
   2. GST debt cases aged <60 days
   3. GST debt cases aged <90 days
   4. GST debt cases aged <one year
   5. GST debt cases aged >one year
   6. Total value
    

4. Cross Border Services and Goods

1. Number of imported services registrants
2. Value of imported services GST (sum of top 20 payers and total)
3. Number of imported GST low value goods registrants
4. Value of imported GST low value goods (sum of top 20 payers and total)

Core indicators

5. Client engagement outcomes

1. GST compliance liabilities raised by client experience and Industry. Cash collections, cash collection rate within the year, and total cash collections.
2. Strike rate by client experience
3. Refund integrity active compliance liabilities raised and strike rate by client experience
4. Compulsory GST registrations compared to potential GST registrations based on income tax returns data

5. BAS lodgment    
   1. Percentage lodged overall – monthly
   2. Percentage lodged overall - quarterly
   3. Total lodged overall (including annual BAS)
   4. Percentage lodged on time - monthly
   5. Percentage lodged on time - quarterly
   6. Total lodged on time (including annual BAS)
    

6. Return on investment from BAU compliance activities

6. Supplementary Client Engagement indicators

1. Voluntary compliance ratio by number of taxpayers
2. Voluntary compliance ratio by value of GST
3. Total GST revenue effects – tax revenue from all GST engagement activities
4. Tax assured – proportion of the GST base where the ATO has justified trust that the amount of GST is correct

7. Supplementary Dispute Resolution indicators

1. Number of objections created    
   1. Number of audit-initiated objection cases created
   2. Number of client-initiated objections created
    

2. Number of objections resolved    
   1. Number of audit-initiated objection cases resolved
   2. Number of client-initiated objections resolved
    

3. Audit to Objection transition rate

4. Number of new Part IVC litigation cases    
   1. First Instance cases created
   2. Appeal cases created
   3. Administrative Matter cases created
    

5. Number of Part IVC litigation cases resolved    
   1. First Instance cases resolved
   2. Appeal cases resolved
   3. Administrative Matter cases resolved
    

6. Proportion of objections to new Part IVC litigation cases

7. Litigation Outcomes    
   1. Percentage of decisions in courts/tribunals that wholly support the ATO position
   2. Percentage of decisions in courts/tribunals that partially support the ATO position
   3. Percentage of decisions in courts/tribunals that wholly support the taxpayer position
    

Core indicators

8. Cost effectiveness

1. Cost as a percentage of GST revenue (cash)
2. Cost per GST registrant
3. Total registered client base by client experience

9. Operational and cost management

1. Variation of GST administration costs from agreed budget
   (total administration budget)

2. Client engagement costs as a percentage of total administration costs    
   1. Total client engagement costs as a percentage of total administration costs
   2. GST compliance program engagement costs as a percentage of total administration costs
    

Supplementary indicators

3. Electronic activity statements are finalised in 12 business days

4. BAS lodgment method – percentage of BAS lodged electronically    
   1. overall
   2. monthly remitters
   3. quarterly remitters
   4. annual remitters
    

5. Written technical advice:    
   1. Taxpayer guidance requests are finalised in 28 calendar days of receiving all necessary information
   2. Private rulings are finalised in 28 calendar days of receiving all necessary information
    

6. Quality of technical advice
   Percentage of technical advice cases reviewed rated as 'achieved' for the accuracy of the technical decision/s    
7. Australian resident Australian Business Registry Services (ABRS) registrations are finalised in 20 business days
8. GST returns filed by intermediaries or tax agents

10. Management of GST revenue collection

1. GST liability assessed
2. GST cash collected
3. Total value of Tourist Refund Scheme (TRS) claims paid

11. Maintain compliance

1. Costs of compliance
2. Compliance coverage – TRS
3. Number of TRS claims rejected
4. GST adjustments – underpaid GST revenue
5. Value of TRS claims rejected
6. Total GST adjustments

12. Cost effective administration

1. Costs of import processing  
2. Costs of export processing
3. Costs of import and export compliance
4. Costs of administering the TRS
5. Total costs
6. Import declarations processed
7. Export declarations processed
8. Total TRS claims processed
9. Total costs as a percentage of total GST liability assessed
10. Total costs as a percentage of total GST collected
11. Compliance yield