Appendix C – Administered programs | Australian Taxation Office

The ATO contributes to the economic and social wellbeing of Australians, through governing a range of programs that result in transfers and benefits back to the community.

We administer a range of payments and transfers on behalf of the Australian Government, including incentives and rebates delivered through the tax and superannuation systems. Administered programs may be managed by the ATO with policy and delivery assistance from other Commonwealth agencies, or directly through the tax and superannuation systems.

In many instances, annual fluctuations in the number and value of benefits are beyond our span of control and, therefore, not an accurate measure of our performance.

Accordingly, performance measures for our administered programs have been divided into 2 groups:

those with specific performance targets
those where our performance target is to administer the program in accordance with the law.

1.6 Junior Minerals Exploration Incentive

Table 10A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing	Target met	100% notifications issued within 28 calendar days of the application period closing	100% notifications issued within 28 calendar days of the application period closing
Public reporting data uploaded on data.gov.auExternal Link (and linked to the ato.gov.au website) after determination letters are issued	Target met	Published within 56 calendar days of the application period closing	Published within 56 calendar days of the application period closing

Table 10: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing	100% notifications issued within 28 calendar days of the application period closing	100% notifications issued within 28 calendar days of the application period closing	100% notifications issued within 28 calendar days of the application period closing	ATO systems
Public reporting data uploaded on data.gov.auExternal Link (and linked to the ato.gov.au website) after determination letters are issued	Published within 56 calendar days of the application period closing	Published within 56 calendar days of the application period closing	Published within 56 calendar days of the application period closing	ATO systems

1.7 Fuel Tax Credits Scheme

Table 11A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
Fuel Tax Credits Scheme gap	-0.1% or -$7 million (2018–19)	Not applicable – new measure for 2022–23	See note (17)

Table 11B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
Fuel Tax Credits Scheme gap	See note(16)	See note(16)	See note(16)	ATO financial statements, ATO systems, models, economic data(17)

16 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available

17 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.9 Product Stewardship for Oil

Table 12A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
Product Stewardship for Oil gap	0.6% or $0.9 million (2019–20)	Not applicable – new measure for 2022–23	See note(18)

18 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available

Table 12B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
Product Stewardship for Oil gap	See note(19)	See note(19)	See note(19)	ATO financial statements, ATO systems, models, economic data(20)

19 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available

20 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.11 Low Income Superannuation Tax Offset

Table 13A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
Value of entitlements paid	$661.6 million	The ATO aims to administer the program in accordance with the law	The ATO aims to administer the program in accordance with the law
Proportion of original contributions paid within 60 days	99.99%	Not applicable New measure for 2022–23	97%

Table 13B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
Value of entitlements paid	The ATO aims to administer the program in accordance with the law	The ATO aims to administer the program in accordance with the law	The ATO aims to administer the program in accordance with the law	ATO financial statements
Proportion of original contributions paid within 60 days	97%	97%	97%	ATO systems

1.13 Superannuation Co-contribution Scheme

Table 14A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
Value of entitlements paid	$120.2 million	The ATO aims to administer the program in accordance with the law	The ATO aims to administer the program in accordance with the law
Proportion of original contributions paid within 60 days	92.6%	Not applicable New measure for 2022–23	97%

Table 14B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
Value of entitlements paid	The ATO aims to administer the program in accordance with the law	The ATO aims to administer the program in accordance with the law	The ATO aims to administer the program in accordance with the law	ATO financial statements
Proportion of original contributions paid within 60 days	97%	97%	97%	ATO systems

1.14 Superannuation Guarantee Scheme

Table 15A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
Superannuation guarantee gap as a proportion of superannuation guarantee contributions	3.8% or $2,450 million (2018–19)	See note(21)	See note(21)
Value of superannuation guarantee charge: raised (including penalties and interest) collected	$1,683.0 million raised $1,039.8 million collected	$812 million raised $462 million collected	$946 million raised $550 million collected
Value of superannuation guarantee entitlements distributed to individuals or superannuation funds	$944.7 million	$421 million	$497 million
Value of superannuation guarantee debt on hand and the amount of superannuation guarantee debt irrecoverable at law or uneconomical to pursue	$3.0 billion debt on hand $105.5 million not pursued	$2.7 billion debt on hand $195 million not pursued	$3.5 billion debt on hand $172 million not pursued

21 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

Table 15B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
Superannuation guarantee gap as a proportion of superannuation guarantee contributions	See note(22)	See note(22)	See note(22)	ATO systems, models, economic data(23)
Value of superannuation guarantee charge: raised (including penalties and interest) collected	$1,017 million raised $594 million collected	$1,099 million raised $642 million collected	$1,184 million raised $692 million collected	ATO financial statements
Value of superannuation guarantee entitlements distributed to individuals or superannuation funds	$536 million	$578 million	$622 million	ATO financial statements
Value of superannuation guarantee debt on hand and the amount of superannuation guarantee debt irrecoverable at law or uneconomical to pursue	$3.7 billion debt on hand $177 million not pursued	$4.0 billion debt on hand $183 million not pursued	$4.3 billion debt on hand $189 million not pursued	ATO financial statements

22 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available

23 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.17 Bad and Doubtful Debts

Table 16A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
Ratio of debt uneconomical to pursue to ATO net tax collections	0.1%	Below 1%	Below 1%

Table 16B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2022–23	Performance target 2023–24	Performance target 2024–25	Data sources
Ratio of debt uneconomical to pursue to ATO net tax collections	Below 1%	Below 1%	Below 1%	ATO systems, ATO financial statements

1.18 Seafarer Tax Offset

Table 17A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2020–21)	Performance target 2021–22	Performance target 2022–23
Eligible taxpayers are aware of how to claim the offset	100%	100%	100%

Table 17B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
Eligible taxpayers are aware of how to claim the offset	100%	100%	100%	ATO client survey

Other administered programs

Table 18: Administered programs with a performance target of administering the program in accordance with the law
Administered program	Performance measure 2021–22 to 2025–26	Latest result (2020–21)	Data sources
1.5 Australian Screen and Digital Game Production Incentive	Value of tax offsets processed	$329.6 million	ATO systems
1.8 National Rental Affordability Scheme	Value of tax offsets processed	$162.3 million	ATO financial statements
1.10 Research and Development Tax Incentive	Value of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions	$2.2 billion tax offset paid	ATO financial statements
1.10 Research and Development Tax Incentive	Value of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions)	$2.7 billion tax offset paid	ATO financial statements
1.10 Research and Development Tax Incentive	Number of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions)	1,488 claims	ATO systems
1.10 Research and Development Tax Incentive	Number of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions)	11,638 claims	ATO systems
1.10 Research and Development Tax Incentive	Proportion of offsets processed within service standard timeframes	86.2%	ATO systems
1.12 Private Health Insurance Rebate	Value of rebates processed	$237.3 million	ATO financial statements
1.15 Targeted Assistance through the Taxation System	Value of interest payments processed	$34.7 million	ATO financial statements
1.16 Interest on Overpayments and Early Payments of Tax	Value of credit interest applied to client accounts	$61.5 million	ATO systems
1.19 Economic Response to the Coronavirus	Value of Hiring Credit paid	$6.6 million	ATO financial statements

Appendix C – Administered programs