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4 Performance

Published 12 August 2024

Performance measures

This section outlines how we will demonstrate whether we achieve our purposes to:

  • contribute to the economic and social wellbeing of Australians by fostering willing participation in the tax, superannuation and registry systems.
  • support public trust and confidence in the integrity of the tax profession and the tax system and to ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct.
  • promote public trust and confidence in Australian charities.

We measure the extent to which we are achieving our purpose through a range of performance measures which align with our key activities.

Our performance information provides transparency and accountability to the Australian Parliament and the Australian community on how we are delivering on our purpose. We will continue to mature the quality of our performance reporting over the period of this plan and over future plans.

The measures set out for 2024–25 will be reported against in the annual performance statement, due to be published in late 2025 as part of the Commissioner of Taxation’s

Program 1.1 Australian Taxation Office

Latest performance results and performance targets for 2023–24 to 2027–28

Key activity

Performance measure

Latest result
(2022–23)

Performance target
2023–24

Performance target 2024-25

Performance target
2025–26

Performance target
2026–27

Performance target
2027-28

Data sources

1

1.1 Registration
Proportion of companies and individuals registered in the system

66.5%
companies 1

107.8%
individuals 2

 

See note 3

See note 3

See note 3

See note 3

See note 3

ASIC data, ATO systems, ABS data

1

1.2 Lodgment
Proportion of activity statements and income tax returns lodged on time

72.6% activity statements
83.3% income tax returns (2021–22 returns)

72.6% activity statements
83.3% income tax returns (2022–23 returns)

72.6% activity statements
83.3% income tax returns (2023–24 returns)

72.6% activity statements
83.3% income tax returns (2024–25 returns)

72.6% activity statements
83.3% income tax returns (2025–26 returns)

72.6% activity statements
83.3% income tax returns (2026–27 returns)

ATO systems

1

1.3 Tax gap
As a proportion of revenue

7% (2020–21)

See note 4

See note 4

See note 4

See note 4

See note 4

ATO systems, models, economic data 5

1

1.4 Total revenue effects
Revenue from all compliance activities

$20.3 billion

$15.7 billion

$16.0 billion 6

$16.0 billion

$16.0 billion

$16.0 billion

ATO systems, models

1

1.5 Payment
Proportion of liabilities paid on time by value

89.9%

88%

88%

88%

88%

88%

ATO systems

1

1.6 Debt
Ratio of collectable debt to net tax collections

8.6%

Between 7.5% and 8%

Between 6.5% and 7%

Below 6%

Below 6%

Below 6%

ATO systems, ATO financial statements

1

1.7 Cost of collection
Cost to collect $100

$0.54 (incl GST)
$0.50 (excl GST)

Consistent with pre.pandemic trend

+/- 5c from previous year7

+/- 5c from previous year

+/- 5c from previous year

+/- 5c from previous year

ATO systems, models

3

3.1 Compliance cost
Adjusted median cost to individual taxpayers of managing their tax affairs

5.5% increase (2021–22 returns)

See note 8

See note8

See note 8

See note 8

See note 8

ATO tax return data, models

 

3

3.2 Digital
Proportion of inbound transactions received digitally for key services

95%

95%

96%

96%

96%

96%

ATO systems

3

3.3 Digital
Proportion of written outbound interactions issued digitally 9

78%

76%

77% 11

77%

77%

77%

ATO systems

3

3.4 Service satisfaction
Client satisfaction with their recent interaction with us

74%

80%

80%

80%

80%

80%

ATO client survey

4

4.1 Working together
Partner perceptions of how we are working together with them to administer the tax and superannuation systems

69/100 12

Equal to or better

than the 2018–19

result (64/100)

64/100 13

64/100

64/100

64/100

ATO partner surveys

5

5.1 Tax returns
Proportion of pre-filled items accepted without change

95.6% (2021–22 tax returns)

90%

90%

90%

90%

90%

ATO tax return data, models, and third-party data

 

5

5.2 Identity matching
Proportion of data items matched to client identifiers

95.7%

95%

95%

95%

95%

95%

ATO systems, third-party data

6

6.1 Availability
Key digital systems availability

100%

99.5% (excluding scheduled outages)

99.5% (excluding scheduled outages)

99.5% (excluding scheduled outages)

99.5% (excluding scheduled outages)

99.5% (excluding scheduled outages)

ATO systems, Service Now
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 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.
3 The ATO aims to ensure that all entities that are required to participate in the tax and superannuation systems are registered on the ATO’s client register, allowing a tolerance of 2% (companies) and 5% (individuals) from the last reporting period (increase or decrease).
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
 6 Total revenue effects targets for the 2025–28 forward estimates have been increased as part of the 2024–25 Portfolio Budget Statements process.
7 Cost to collect targets for the forward estimates have been updated as part of the 2024–25 Portfolio Budget Statements process to provide a consistent guide to measuring the cost of collecting every $100 of tax. This measure has been realigned to Key activity 1.
8 A decrease, or no more than 2% increase over the prior year figure.
9 Digital-Inbound target has changed since the 2024–25 Portfolio Budget Statements process.
10 Digital measure name has been updated as part of the 2024–25 Portfolio Budget Statements process.
11 Digital-Outbound target has changed since the 2024–25 Portfolio Budget Statements process.
12 Working together 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.
13 Working together targets for the 2025–28 forward estimates have been changed as part of the 2024–25 Portfolio Budget Statements process.

Program 1.2 Tax Practitioners Board 14

Latest performance results and performance targets for 2023–24 to 2027–28

Key activity

Performance measure

Latest result
(2022–23)

Performance target
2023–24

Performance target 2024-25

Performance target
2025–26

Performance target
2026–27

Performance target
2027-28

Data sources

1

1.1 Tax practitioner satisfaction

Not applicable – This measure commenced from the 2022–23 year (baseline year) 15

71%

71%

71%

71%

71%

Biannual survey of tax practitioners

1

1.2 Number of risk assessments completed

 

Not applicable – This measure commenced from the 2023–24 year 16

>2,700 completed complaints and case leads

90% of matters are risk assessed

90% of matters are risk assessed

90% of matters are risk assessed

90% of matters are risk assessed

Workbench – our Client Relationship Management system

1

1.3 Sanctions are appropriate

Not applicable – This measure commenced from the 2022–23 year (baseline year) 17

The TPB is committed to pursuing positive Court and Tribunal outcomes.

The TPB is committed to pursuing positive Court and Tribunal outcomes.

The TPB is committed to pursuing positive Court and Tribunal outcomes.

The TPB is committed to pursuing positive Court and Tribunal outcomes.

The TPB is committed to pursuing positive Court and Tribunal outcomes.

Litigation results from the decisions handed down by the Federal Court and AAT.

 
14 2024–25 is the first year performance measures for the Tax Practitioners Board will be included in the Australian Taxation Office corporate plan. The number of measures has been reduced to better reflect the functions of the Accountable Authority (the Commissioner of Taxation) under the PGPA Act as part of the 2024–25 Portfolio Budget Statements process.
15 Tax practitioner satisfaction measure was new for the 2022–23 year and the wording was later adjusted from ‘tax practitioner satisfaction with reduction in red tape’ to the current format.
16 Number of risk assessments completed performance measure latest results are not available as this was a new measure for the 2023–24 year.
17 Sanctions are appropriate performance measure latest results are not available as this was a new measure for the 2022–23 year.

Program 1.3 Australian Business Registry Services 18

Latest performance results and performance targets for 2023–24 to2027–28

Key activity

Performance measure

Latest result
(2022–23)

Performance target
2023–24

Performance target 2024-25 20

Performance target
2025–26

Performance target
2026–27

Performance target
2027-28

Data sources

2 19

2.1 Increased use of the ABR as the national business dataset

Government agencies – 543 using ABR Explorer, 23 using ABR identifier

Community – Total of 3.0 billion ABN Lookup searches, a 31% increase

Government agencies – 535 using ABR Explorer, 22 using ABR identifier

Community – Total of 2.3 billion ABN Lookup searches

Government agencies – 550

Community – 2.5 billion ABN Lookups

Government agencies – 565

Community – 2.5 billion ABN Lookups

 

Government agencies – 580 Community – 2.5 billion ABN Lookups

Government agencies – 595

Community – 2.5 billion ABN Lookups

ATO systems, Department of Industry (ABN Lookup searches)

 
18 Material change to Program 1.3: As announced in the Mid-Year Economic and Fiscal Outlook (MYEFO) 2023–24, responsibility for business registers transferred from the ATO to ASIC, and funding redirected from the ATO to ASIC and the Treasury following the decision to cease the Modernising Business Registers program.
19 Increased use of the ABR as the national business dataset targets for the 2025–28 forward estimates have changed as part of the 2024–25 Portfolio Budget Statements process.
20 For 2024–25, ABRS aligns to Key activity 2 of the Australian Taxation Office.

Program 1.4 Australian Charities and Not-for-profits Commission 21

Performance measure 1.1: Latest performance results and performance targets for 2023–24 to 2027–28

Key activity

Performance measure

Latest result
(2022–23)

Performance target
2023–24

Performance target 2024-25

Performance target
2025–26

Performance target
2026–27

Performance target
2027-28

Data sources

1

1.1 Percentage of time that the Charity Register is available (excluding scheduled maintenance)

Not applicable – This measure commenced from the 2023–24 year

95%

95%

95%

95%

95%

Charity Register

Uptime Robot

Rationale for measure: The Charity Register is used by a range of stakeholders including the public, volunteers, donors, charities, government agencies, the media, and researchers. This measure looks at our effectiveness in ensuring the Charity Register is available with as little interruption as possible. It excludes scheduled maintenance (for example, where we may need to apply security updates).

Rationale for target: Due to the provision of back-office services by the ATO, the availability of the Charity Register can be affected by ACNC or ATO-specific issues. This has informed the development of our target.

Comparison to 2023–24: In 2023–24, this measure included ‘uptime’ for the Charity Portal. While the Charity Portal is important, it is not available to the public. Access is limited to charities and their authorised representatives who use the Charity Portal to update the Charity Register. From 2024–25, we will simplify this measure to focus on the Charity Register (which is publicly available).

Methodology: The number of minutes that the Charity Register is available divided by the total number of minutes in the financial year, less time scheduled for maintenance.

 

21 2024–25 is the first year performance measures for the Australian Charities and Not‑for‑profits Commission will be included in the Australian Taxation Office corporate plan. The number of measures has been reduced to better reflect the functions of the Accountable Authority (the Commissioner of Taxation) under the PGPA Act as part of the 2024–25 Portfolio Budget Statements process.
Performance measure 1.2: Latest performance results and performance targets for 2023–24 to 2027–28

Key activity

Performance measure

Latest result
(2022–23)

Performance target
2023–24

Performance target 2024-25

Performance target
2025–26

Performance target
2026–27

Performance target
2027-28

Data sources

1

1.2 Percentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision

Not applicable – methodology slightly changed from the 2023–24 year

90%

At or above previous year's results

At or above previous year's results

At or above previous year's results

At or above previous year's results

Microsoft Dynamics

Rationale for measure: The Charity Register only contains details of registered Australian Charities. This measure looks at our efficiency in registering new charities, ensuring that the Charity Register is updated and accurate.

Rationale for target: The target has been informed by historical performance.

Comparison to 2023–24: No changes.

Methodology: The number of new eligible charities registered within 15 business days of the ACNC receiving all information necessary to make a decision divided by the total number of eligible charities registered.

Program 1.5–1.21 ATO administered programs

Latest performance results and performance targets for 2023–24 to 2027–28

Key activity

Performance measure

Latest result
(2022–23)

Performance target
2023–24

Performance target 2024-25

Performance target
2025–26

Performance target
2026–27

Performance target
2027-28

Data sources

2

1.5 Australian Screen and Digital Game Production Incentive
Refundable film and digital games tax offset claims are subject to ATO risk detection processes 22

New measure for 2024–25

New measure for 2024–25

See note 23

See note 23

See note 23

See note 23

ATO systems

2

1.6 Junior Minerals Exploration Incentive
All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the

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

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

2

1.6 Junior Minerals Exploration Incentive
Public reporting data uploaded on data.gov.au (and linked to ato.gov.au) 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

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

2

1.7 Fuel Tax Credits Scheme
Fuel Tax Credits Scheme gap

 

2.6% (2021–22)

See note 24

See note 24

See note 24

See note 24

See note 24

ATO systems, models, economic data 24

2

1.8 National Rental Affordability Scheme
Value of tax offsets processed

$146.9 million

Not reasonably practicable 26

Not reasonably practicable 26

Not reasonably practicable 26

Not reasonably practicable 26

Not reasonably practicable 26

ATO financial statements

2

1.9 Product Stewardship for Oil
Product Stewardship for Oil gap

0.6% (2021–22)

 

See note 24

See note 24

See note 24

See note 24

See note 24

ATO systems, models, economic data 24

2

1.10 Research and Development
Tax Incentive Research and Development Tax Incentives (RDTI) refundable claims are subject to RDTI‑specific risk detection processes

New measure for 2023–24

100%

RDTI refundable claims are subject to risk detection processes 27

RDTI refundable claims are subject to risk detection processes 27

RDTI refundable claims are subject to risk detection processes 27

RDTI refundable claims are subject to risk detection processes 27

ATO systems

2

1.10 Research and Development
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

100%

100%

100%

100%

100%

ATO systems, third party data

2

1.11 Low Income Superannuation Tax Offset
Proportion of original contributions paid within 60 days

97.29% 28

97%

97%

97%

97%

97%

ATO systems

2

1.12 Private Health Insurance Rebate 29
Private health insurance rebates are subject to risk preventative and corrective processes

New measure for 2024–25

Private health insurance rebates are subject to risk preventative and corrective processes

Private health insurance rebates are subject to risk preventative and corrective processes

Private health insurance rebates are subject to risk preventative and corrective processes

Private health insurance rebates are subject to risk preventative and corrective processes

Private health insurance rebates are subject to risk preventative and corrective processes

ATO financial statements

2

1.13 Super Co-contribution Scheme
Proportion of original co-contributions paid within 60 days

98.84%

97%

97%

97%

97%

97%

ATO systems

2

1.14 Superannuation Guarantee Scheme
Superannuation guarantee gap as a proportion of superannuation guarantee contributions

5.1% (2020–21)

See note 30

See note 30

See note 30

See note 30

See note 30

ATO systems, models, economic data 31

 

2

1.14 Superannuation Guarantee Scheme
Value of superannuation guarantee charge:

  • raised (including penalties and interest)
  • collected

$1,244 million raised

$778.5 million collected

$1,017 million raised

$594 million collected

$1,099 million raised

$642 million collected

$1,184 million raised

$692 million collected

$1,184 million raised

$692 million collected

$1,184 million raised

$692 million collected

ATO financial statements

2

1.14 Superannuation Guarantee Scheme
Value of superannuation guarantee charge entitlements distributed to individuals or superannuation funds 31

$683.9 million

$536 million

$578 million

$622 million

$622 million

$622 million

ATO financial statements

2

1.14 Superannuation Guarantee Scheme
Value of superannuation guarantee charge debt on hand and the amount of superannuation guarantee charge debt irrecoverable at law or uneconomical to pursue 31

$3,300 million

$214.5 million not pursued

$3,700 million

$177 million

$4,000 million

$183 million

$4,300 million

$189 million

$4,300 million

$189 million

$4,300 million

$189 million

ATO financial statements

2

1.14 Superannuation Guarantee Scheme
Superannuation guarantee charge distributed as a proportion of superannuation guarantee charge raised 31

New measure for 2023–24

Under development

Under development

Under development

Under development

Under development

ATO financial statements

2

1.14 Superannuation Guarantee Scheme
Superannuation guarantee charge raised and distributed within 12 months

New measure for 2023–24

Under development

Under development

Under development

Under development

Under development

ATO financial statements

2

1.15 Interest on Unclaimed Superannuation Accounts Paid
Value of interest payments processed (unclaimed superannuation money) 33

$24.6 million

Not applicable

Not reasonably practicable 34

Not reasonably practicable 34

Not reasonably practicable 34

Not reasonably practicable 34

ATO financial statements

 

2

1.16 Interest on Overpayment and Early Payments of Tax
Value of credit interest applied to client accounts

$176.8 million

The ATO aims to administer the program in accordance with the law.

Not reasonably practicable 35

Not reasonably practicable 35

Not reasonably practicable 35

Not reasonably practicable 35

ATO systems

 

2

1.17 Bad and Doubtful Debts and Remissions
Ratio of debt uneconomical to pursue to net tax collections

0.2%

Below 1%

Below 1%

Below 1%

Below 1%

Below 1%

ATO systems, ATO financial statements

2

1.18 Seafarer Tax Offset
Eligible taxpayers are aware of how to claim the offset

100%

100%

100%

100%

100%

100%

ATO client survey

 

2

1.20 Hydrogen Production Tax Incentive 37

New program

Under development

Under development

Under development

Under development

Under development

–

2

1.21 Critical Minerals Production Tax Incentive 38

New program

Under development

Under development

Under development

Under development

Under development

–
22 Program 1.5 (Australian Screen and Digital Game Production Incentive) measure has changed to better reflect the ATO’s performance as part of the 2024–25 Portfolio Budget Statements process.
23 Refundable film and digital games tax offset claims are subject to ATO risk detection processes.
24 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
25 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap
26 Program 1.8 National Rental Affordability Scheme target has changed as part of the 2024–25 Portfolio Budget Statements process. It is not practicable to have a target for these measures as the amount of tax offsets processed is driven by factors outside of the ATO’s control. Previous target was ‘Administer the program in accordance with the law’.
27 Program 1.10 Research and Development Tax Incentive target has changes for the forward estimates as part of the 2024–25 Portfolio Budget Statements.
28 Program 1.11 Low income superannuation tax offset result has been updated from the result published in the Commissioner of Taxation 2022–23 annual report.
29 Program 1.12 Private Health Insurance Rebate includes a new measure to better reflect the ATO’s performance. This has been updated since the publication of the 2024–25 Portfolio Budget Statements.
30 Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
31 For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap
32 Program 1.14 Superannuation Guarantee Scheme measure name has been changed as part of the 2024–25 Portfolio Budget Statements process to include the word ‘charge’.
33 Program 1.15 Interest on unclaimed superannuation accounts paid measure has changed as part of the 2024–25 Portfolio Budget Statements process.
34 It is not practicable to have a target for this measure as the value of superannuation payments processed is driven by factors outside of the ATO’s control.
35 Program 1.16 Interest on Overpayment and Early Payments of Tax targets for the forward estimates has changed as part of the 2024–25 Portfolio Budget Statements process. It is not practicable to have a target for these measures as the value of interest is driven by factors outside of the ATO’s control.
36 Program 1.19 Economic Response to the Coronavirus has ceased and is no longer reported.
37 Program 1.20 Hydrogen Production Tax Incentive administered program was introduced as part of the Federal budget 2024–25 and performance measures are under development.
38 Program 1.21 Critical Minerals Production Tax Incentive administered program was introduced as part of the Federal budget 2024–25 and performance measures are under development.

QC102836