Institute of Certified Bookkeepers

GST Administration Performance Report – 2016/17

  • $59.8b GST raised
  • $2.9b GST from compliance activities
  • 2.7m GST registrants
  • 10.3m original BAS processed
    • 93.2% of monthly BAS lodged and 83.5% were on time
    • 85.3% of quarterly BAS lodged and 73.5% were on time
    • 77.5% lodged electronically
  • BAS related payments of $260.1b

Voluntary compliance ratio: The VCR measures the number of taxpayers who completely meet all their obligations for the financial year.

  • Percentage of taxpayers who have only had one late lodgment or payment: 83%

It costs the ATO $682.4m to administer GST.

  • $5.6b of GST debt of which $3.8b is considered collectible
  • On-time payment rate of 88.2%
  • 98% of new ABR registrations finalised within 20 days

Compliance Research

  • GST is becoming increasingly embedded and normalised as part of business
  • engagement of intermediaries is a strong determinant in perceived ease and ability to comply with GST requirements
  • technology and automation continue to play a significant role in supporting compliance
  • non-compliance is largely viewed as unintentional but is seen to be inevitable
  • the cash economy is the main forum for deliberate non-compliance, with values and beliefs around this continuing to drive acceptance, or at least casual tolerance.
  • 22nd February, 2018