SCHEDULE D – MYEFO 2018 MEASURE: ADDITIONAL FUNDING – GST COMPLIANCE PROGRAM

This measure was previously known as the GST Compliance program – working together to improve voluntary compliance.

Planned and actuals will be reported in the GST annual performance report.

Summary of Commitments by year

Additional liabilities raised from compliance activities planned ($ million)

Key objective	2016–17 planned	2017–18 planned	2018–19 planned	2019–20 planned	2020–21 planned	2021–22 planned	2022–23 planned
Ensure taxpayers are correctly registered.	na	na	na	12.5	13.1	13.8	14.5
Ensure correct reporting focused on tackling refund exploitation and dealing with systematic or deliberate under reporting of GST.	275.5	257.8	248.5	253.1	283.9	315.3	335.1
Large market compliance: Justified Trust program	na	na	na	128.9	132.2	135.5	138.9
More direct contact between the ATO and non-lodgers	270.1	283.6	298.2	246.2	225.5	236.9	248.9
TOTAL	545.5	541.4	546.6	640.7	654.7	701.5	737.3

Additional cash collections from debt activities ($ million)

More direct contact between the ATO and taxpayers with a GST debt.

213.0

192.0

171.0

238.4

244.4

250.5

256.8

Notes:

1. Objectives 1 – 4 year end plan figure have been represented in liabilities raised as a result of audit activity.
2. Objective 5 year end plan figure is represented in cash collections as a result of debt collection activity.
3. Totals may differ from the sum of components due to rounding
4. The liabilities raised from this program are included as a component of the compliance outcomes (in Schedule A). These voluntary program activities also are included in the total costs as reported in Schedule B.
5. The ATO will report actual outcomes yearly to the States and Territories.

Total costs and return on investment of the GST Compliance Program

Total Costs and Return on Investment of GST compliance program

	2019–20	2020–21	2021–22	2022–23
Total Costs of the program (as per Budget Papers)	119.6	115.6	116.0	115.6

Expected Return on Investment per sub-program

	2019–20	2020–21	2021–22	2022–23
Ensure taxpayers are correctly registered.	3.9:1	4:1	4.1:1	4.25:1
Ensure correct reporting focused on tackling refund exploitation and dealing with systematic or deliberate under reporting of GST.	6.75:1	7.13:1	7.88:1	8.33:1
Large market compliance: Justified Trust program	7.26:1	7.4:1	7.5:1	7.7:1
More direct contact between the ATO and non-lodgers	10.0:1	9.1:1	9.5:1	10:1
More direct contact between the ATO and taxpayers with a GST debt.	13:1	13.3:1	13.6:1	13.9:1

1. Objectives 1 – 4 year end plan figure have been represented as ROI on expected liabilities raised as a result of audit activity.
2. Objective 5 year end plan figure is represented as ROI on cash collections as a result of debt collection activity.
3. Totals may differ from the sum of components due to rounding
4. The liabilities raised from this program are included as a component of the compliance outcomes (in Schedule A). These voluntary program activities also are included in the total costs as reported in Schedule B.
5. The ATO will report actual outcomes yearly to the States and Territories.

This agreement outlines the accountability and performance arrangements between the ATO and the Council on Federal Financial Relations for the period 1 July 2020 to 30 June 2023.