ato logo
Search Suggestion:

SCHEDULE D – 2023–24 BUDGET MEASURE: GST COMPLIANCE PROGRAM – FOUR-YEAR EXTENSION

Last updated 20 August 2023

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)

Program strategy

2023–24

2024–25

2025–26

2026–27
  1. Increasing GST registration integrity to protect revenue

 

25.0

19.6

20.4

21.4
  1. Preventative action to minimise risk and protect revenue

 

77.7

54.4

45.1

41.6
  1. Improving GST lodgment outcomes

 

363.5

380.1

397.4

415.5
  1. Corrective engagement with non-compliant clients

 

483.3

504.5

512.2

519.8

TOTAL

949.5

958.6

975.1

998.3
Additional cash collections from debt activities planned ($million)

Program strategy

2023–24

2024–25

2025–26

2026–27
  1. Reducing GST debt

 

254.2

263.6

273.4

283.5

Notes:

  1. Strategies 1–4: annual commitments are represented as GST liabilities raised by program activities.
  2. Strategy 5: annual commitments are represented as cash collections by program debt collection activities.
  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 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 ($million)

 Financial year

2023–24

2024–25

2025–26

2026–27

TOTAL

146.7

148.0

149.1

144.9
Expected return on investment per sub-program

Program strategy

2023–24

2024–25

2025–26

2026–27

1. Increasing GST registration integrity to protect revenue  

2.7:1

2.2:1

2.1:1

2.4:1

2. Preventative action to minimise risk and protect revenue

4.8:1

3.1:1

2.6:1

2.4:1

3. Improving GST lodgment outcomes

14.5:1

14.9:1

15.4:1

16:1

4. Corrective engagement with non-compliant clients

8.1:1

8.3:1

8.4:1

8.4:1

5. Reducing GST debt

11.8:1

12:1

12.4:1

12.7:1

Notes:

  1. Strategies 1–4: forecast returns on investment are the planned liabilities raised by audit activity divided by strategy costs.
  2. Strategy 5: forecast returns on investment are the expected cash collections by program debt collection activities divided by strategy costs.
  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.

QC73160