11. Performance

This section outlines how we will demonstrate whether we achieve our purpose of contributing to the economic and social wellbeing of Australians by fostering willing participation in the tax, superannuation and registry systems. We measure the extent to which we are achieving our purpose through a range of performance measures.

Our performance measures align directly with our strategic objectives and are monitored through a range of regular internal reporting mechanisms. The ATO Executive Committee and the Audit and Risk Committee receive regular updates and analysis of results.

The measures set out for 2023–24 will be reported against in the annual performance statement, due to be published in October 2024 as part of our annual report.

Strategic objective G1

Table 6A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023-24
Trust – Community trust in the ATO and the system	New measure for 2022–23	Under development	Under development
Registration – Proportion of companies and individuals registered in the system	66.1% companies¹ 105.9% individuals³	See note²	See note²
Lodgment – Proportion of activity statements and income tax returns lodged on time	70.5% activity statements 82% income tax returns (2020–21 returns)	78% activity statements 83% income tax returns	78% activity statements 83% income tax returns
Tax gap – As a proportion of revenue	7% or $33.4 billion (2019–20)	See note⁴	See note⁴
Total revenue effects – Revenue from all compliance activities	$15.5 billion	$15 billion	$15.7 billion
Payment – Proportion of liabilities paid on time by value	87.8%	88%	88%
Debt – Ratio of collectable debt to net tax collections	8.5%	Between 8.0% and 8.5%	Between 7.5% and 8%

Table 6B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026-27	Data Sources
Trust – Community trust in the ATO and the system	Under development	Under development	Under development	ATO client survey
Registration – Proportion of companies and individuals registered in the system	See note²	See note²	See note²	ASIC data, ATO systems, ABS data
Lodgment – Proportion of activity statements and income tax returns lodged on time	78% activity statements 83% income tax returns	78% activity statements 83% income tax returns	78% activity statements 83% income tax returns	ATO systems
Tax gap – As a proportion of revenue	See note⁴	See note⁴	See note⁴	ATO systems, models economic data⁵
Total revenue effects – Revenue from all compliance activities	$15.7 billion	$15.7 billion	$15.7 billion	ATO systems, models
Payment – Proportion of liabilities paid on time by value	88%	88%	88%	ATO systems
Debt – Ratio of collectable debt to net tax collections	Between 6.5% and 7%	Below 6%	Below 6%	ATO systems, ATO financial statements

1 The result compares the number of companies registered by the ATO to the number of companies registered by the Australian Securities and Investments Commission (ASIC). Not all companies that are registered with ASIC have taxation and reporting requirements. Therefore, the proportion is always expected to be well below 100%.
2 The ATO aims to ensure that all entities that are required to participate in the taxation and superannuation systems are registered on the ATO’s client register, allowing a tolerance of 5% (individuals) and 2% (companies) from the last reporting period (increase or decrease).
3 The trends in registration of individuals are closely aligned to population growth. This result is always expected to remain above 100% because the ATO’s definition of ‘resident’ captures a greater number of people than the Australian Bureau of Statistics (ABS) estimated resident population. This is particularly true for individuals who have recently migrated to Australia or are seasonal workers.
4 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
5 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

Strategic objective G2

Table 7A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Influence – Influence tax and super system design through a mutually positive relationship with Treasury and the provision of quality advice	Very good⁶	See note⁷	See note⁷

Table 7B: Performance targets for 2023–24 to 2025–26
Performance measure	Performance target 2023–24	Performance target 2024–25	Performance target 2025–26	Data sources
Influence – Influence tax and super system design through a mutually positive relationship with Treasury and the provision of quality advice	See note⁷	See note⁷	See note⁷	Qualitative analysis and Treasury endorsement of result

6 Latest result does not align with measure name or target, as these have changed for 2022–23 onwards. For further details, see Commissioner of Taxation annual report 2021–22 (page 39)
7 Demonstrated effort in supporting the Treasury to design and deliver effective tax and superannuation policy.

Strategic objective C1

Table 8A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Compliance cost – Adjusted median cost to individual taxpayers of managing their tax affairs	3.6% decrease (2020–21 tax returns)	Remain steady	See note⁸
Digital – Proportion of inbound transactions received digitally for key services	95%	95%	95%
Digital – Proportion of outbound interactions issued digitally for key services	New measure for 2022–23	Under development	76%
Service satisfaction – Client satisfaction with their recent interaction with us	New measure for 2022–23	80%	80%

Table 8B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Compliance cost – Adjusted median cost to individual taxpayers of managing their tax affairs	See note⁸	See note⁸	See note⁸	ATO tax return data, models
Digital – Proportion of inbound transactions received digitally for key services	95%	95%	95%	ATO systems
Digital – Proportion of outbound interactions issued digitally for key services	76%	76%	76%	ATO systems
Service satisfaction – Client satisfaction with their recent interaction with us	80%	80%	80%	ATO client survey

8 A decrease, or no more than 2% increase over the prior year figure.

Strategic objective C2

Table 9A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Working together – Partner perceptions of how we are working together with them to administer the tax, superannuation systems	68/100	Equal to or better than the 2018–19 result (64/100)	Equal to or better than the 2018–19 result (64/100)

Table 9B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Working together – partner perceptions of how the ATO is working together with them to administer the tax and superannuation systems⁹	Equal to or better than the 2018–19 result (64/100)	Equal to or better than the 2018–19 result (64/100)	Equal to or better than the 2018–19 result (64/100)	ATO partner survey

9 The result is calculated using survey responses from 3 partner groups – tax professionals, digital service providers and APRA-regulated superannuation funds. A weighting of 50% is applied for tax professionals, reflecting their role as the ATO’s primary partner group, while the remaining 2 groups are each given a 25% weighting.

Strategic objective W1

Table 10A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Culture – Level of employee engagement	74%	Equal to or better than the average result for large agencies	Equal to or better than the average result for large agencies
Staff experience – Employee perceptions around whether they have access to the tools and resources needed to perform well	64%	Equal to or better than the average result for large agencies	Equal to or better than the average result for large agencies

Table 10B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Culture – Level of employee engagement	Equal to or better than the average result for large agencies	Equal to or better than the average result for large agencies	Equal to or better than the average result for large agencies	Employee survey (APS census)
Staff experience – Employee perceptions around whether they have access to the tools and resources needed to perform well	Equal to or better than the average result for large agencies	Equal to or better than the average result for large agencies	Equal to or better than the average result for large agencies	Employee survey (APS census)

Strategic objective O1

Table 11A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Tax returns – Proportion of pre-filled items accepted without change	95% (2020–21 returns)	90%	90%

Table 11B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Tax returns – Proportion of pre-filled items accepted without change	90%	90%	90%	ATO tax return data, models, and third-party data

Strategic objective O2

Table 12A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Identity matching – Proportion of data items matched to client identifiers	New measure for 2022–23	Under development	95%
Availability – Key digital systems availability	99.5%	99.5% (excluding scheduled outages)	99.5% (excluding scheduled outages)

Table 12B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Identity matching – Proportion of data items matched to client identifiers	95%	95%	95%	ATO systems, Third-party data
Availability – Key digital systems availability	99.5% (excluding scheduled outages)	99.5% (excluding scheduled outages)	99.5% (excluding scheduled outages)	ATO systems, ServiceNow

Strategic objective F1

Table 13A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Cost of collection – Cost to collect $100 (9)	$0.58 (incl GST) $0.53 (excl GST)	Consistent with pre-pandemic trend	Consistent with pre-pandemic trend

Table 13B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Cost of collection – cost to collect $100	Consistent with trend	Consistent with trend	Consistent with trend	ATO systems, models

Program 1.3 ABRS

Table 14A: Latest performance results and performance targets for 2021–22 to 2022–23
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Increased use of the ABR as the national business dataset	Government Agencies 500 using ABR Explorer 22 using ABR identifier Community Total of 2.07 billion ABN Lookup searches, a 13% increase	Government Agencies 500 using ABR Explorer 20 using ABR identifier Community 2.0 billion ABN Lookups	Government Agencies 535 using ABR Explorer 22 using ABR Connect Community 2.3 billion ABN Lookups

Table 14B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Increased use of the ABR as the national business dataset	Government Agencies 550 using ABR Explorer 24 using ABR Connect Community 2.5 billion ABN Lookups	As per 2024–25	As per 2024–25	ATO systems, Department of Industry (ABN Lookup searches)

Program 1.5-1.18 Administered programs

1.6 Junior Minerals Exploration Incentive
1.7 Fuel Tax Credits Scheme
1.9 Product Stewardship for Oil
1.10 Research and Development Tax Incentive
1.11 Low Income Superannuation Tax Offset
1.13 Superannuation Co-contribution Scheme
1.14 Superannuation Guarantee Scheme
1.15 Interest on unclaimed superannuation accounts paid
1.17 Bad and Doubtful Debts and Remissions
1.18 Seafarer Tax Offset

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.

1.6 Junior Minerals Exploration Incentive

Table 15A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing	Target met	All applicants notified within 28 calendar days of the application period closing.	All applicants notified 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 15B: Performance targets for 2024–25 to 2026–27
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	All applicants notified within 28 calendar days of the application period closing.	All applicants notified within 28 calendar days of the application period closing.	All applicants notified 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 16A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Fuel Tax Credits Scheme gap	New measure for 2022–23	See note¹⁰	See note¹⁰

Table 16B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Fuel Tax Credits Scheme gap	See note¹⁰	See note¹⁰	See note¹⁰	ATO systems, models, economic data¹¹

10 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
11 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.9 Product Stewardship for Oil

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
Product Stewardship for Oil gap	New measure for 2022–23	Not applicable	See note¹²

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
Product Stewardship for Oil gap	See note¹²	See note¹²	See note¹²	ATO systems, models, economic data¹³

12 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available
13 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.10 Research and Development Tax Incentive

Table 18A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Research and Development Tax Incentives (RDTI) refundable claims are subject to RDTI-specific risk detection processes	New measure for 2023–24	Not applicable	100%
RDTI offset claims are amended when Industry Innovation and Science Australia advises the ATO that RDTI registration has been revoked	New measure for 2023–24	Not applicable	100%

Table 18B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Research and Development Tax Incentives (RDTI) refundable claims are subject to RDTI-specific risk detection processes	100%	100%	100%	ATO systems
RDTI offset claims are amended when Industry Innovation and Science Australia advises the ATO that RDTI registration has been revoked	100%	100%	100%	ATO systems, third-party data

1.11 Low Income Superannuation Tax Offset

Table 19A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Proportion of original contributions paid within 60 days	New measure for 2022–23	97%	97%

Table 19B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Proportion of original contributions paid within 60 days	97%	97%	97%	ATO systems

1.13 Superannuation Co-contribution Scheme

Table 20A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Proportion of original co-contributions paid within 60 days	New measure for 2022–23	97%	97%

Table 20B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Proportion of original co-contributions paid within 60 days	97%	97%	97%	ATO systems

1.14 Superannuation Guarantee Scheme

Table 21A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Superannuation guarantee gap as a proportion of superannuation guarantee contributions	4.9% or $3,370 million (2019–20)	See note¹⁴	See note¹⁴
Value of superannuation guarantee charge: raised (including penalties and interest) collected	$1,059.9 million raised $712.7 million collected	$946 million raised $550 million collected	$1,017 million raised $594 million collected
Value of superannuation guarantee entitlements distributed to individuals or superannuation funds	$645.4 million	$497 million	$536 million
Value of superannuation guarantee debt on hand and the amount of superannuation guarantee debt irrecoverable at law or uneconomical to pursue	$3.1 billion $104.9 million not pursued	$3,500 million $172 million	$3,700 million $177 million
Superannuation guarantee distributed as a proportion of superannuation guarantee raised	New measure for 2023–24	Not applicable	Under development
Superannuation guarantee charge raised and distributed within 12 months	New measure for 2023–24	Not applicable	Under development

Table 21B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Superannuation guarantee gap as a proportion of superannuation guarantee contributions	See note¹⁴	See note¹⁴	See note¹⁴	ATO systems, models, economic data¹⁵
Value of superannuation guarantee charge: raised (including penalties and interest) collected	$1,099 million raised $642 million collected	$1,184 million raised $692 million collected	$1,184 million raised $692 million collected	ATO financial statements
Value of superannuation guarantee entitlements distributed to individuals or superannuation funds	$578 million	$622 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	$4,000 million $183 million	$4,300 million $189 million	$4,300 million $189 million	ATO financial statements
Superannuation guarantee distributed as a proportion of superannuation guarantee raised	Under development	Under development	Under development	ATO financial statements
Superannuation guarantee charge raised and distributed within 12 months	Under development	Under development	Under development	ATO financial statements

14 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
15 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap

1.15 Interest on unclaimed superannuation accounts paid

Table 22A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Proportion of unclaimed superannuation accounts where interest is paid compared to total accounts transferred	New measure for 2023–24	Not applicable	100%

Table 22B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Proportion of unclaimed superannuation accounts where interest is paid compared to total accounts transferred	100%	100%	100%	ATO financial statements

1.17 Bad and Doubtful Debts and Remissions

Table 23A: Latest performance results and performance targets for 2022–23 to 2023-24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Ratio of debt uneconomical to pursue to net tax collections	0.2%	Below 1%	Below 1%

Table 23B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Ratio of debt uneconomical to pursue to net tax collections	Below 1%	Below 1%	Below 1%	ATO systems, ATO financial statements

1.18 Seafarer Tax Offset

Table 24A: Latest performance results and performance targets for 2022–23 to 2023–24
Performance measure	Latest result (2021–22)	Performance target 2022–23	Performance target 2023–24
Eligible taxpayers are aware of how to claim the offset	100%	100%	100%

Table 24B: Performance targets for 2024–25 to 2026–27
Performance measure	Performance target 2024–25	Performance target 2025–26	Performance target 2026–27	Data sources
Eligible taxpayers are aware of how to claim the offset	100%	100%	100%	ATO client survey

Other administered programs

Table 25: Administered programs with a performance target of administering the program in accordance with the law
Administered program	Performance measure	Latest result (2021–22)	Data sources
1.5 Australian Screen and Digital Game Production Incentive	Value of tax offsets processed	$213 million	ATO systems
1.8 National Rental Affordability Scheme	Value of tax offsets processed	$162.3 million	ATO financial statements
1.12 Private Health Insurance Rebate	Value of rebates processed	$237 million	ATO financial statements
1.16 Interest on Overpayment and Early Payments of Tax	Value of credit interest applied to client accounts	$61.9 million	ATO systems