Appendix 8: Service commitments and activities
The ATO reports on a range of service commitments and provides information about our activities that deliver outcomes for the community. Our annual results are provided in the following tables.
Service commitments
Our service commitments are designed to assure the ATO and the community that the services we provide are of a consistent and high standard. Many of our commitments have targets, which are meaningful to our clients and challenge us to deliver the best possible service.
We regularly report on our service commitments. These are available at ato.gov.au.
We did not meet all of our targets, where applicable, for all service commitments in place at
30 June 2019.
|
Service |
Commitment |
Target |
Achieved |
Achieved |
|---|---|---|---|---|
|
General calls over the tax time period, as at 31 October |
answered within 5 minutes |
80% |
83% A |
87% A |
|
Tax practitioner calls over the tax time period, as at 31 October – A total of 522,973 calls were answered, 9,687 abandoned (2% of calls offered) and zero calls were blocked in 2018–19 |
answered within 2 minutes |
90% |
91% A |
92% A |
|
Electronic taxpayer requests |
finalised in 15 business days |
90% |
92% A |
92% A |
|
Private rulings |
finalised in 28 calendar days of receiving all necessary information |
80% |
88% A |
88% A |
|
Superannuation guarantee employee notifications |
finalised within 4 months |
60% |
68% A |
51% X |
|
Superannuation guarantee employee notifications |
finalised within 9 months |
90% |
99% A |
99% A |
|
Electronic tax returns and activity statements(a) |
finalised in 12 business days |
94% |
– |
99% A |
|
Electronic amendments |
finalised in 20 business days |
90% |
97% A |
96% A |
|
Paper tax returns, activity statements and amendments |
finalised in 50 business days |
80% |
– |
97% A |
|
Australian residents' ABR registrations |
finalised in 20 business days |
93% |
99% A |
99% A |
|
Electronic Commissioner of Taxation registrations |
finalised in 20 business days |
93% |
94% A |
96% A |
|
Complaints received |
resolved in 15 business days or within the date negotiated with the client |
85% |
90% A |
88% A |
A = met X = not met – = Commitment is new, has not previously been reported in the annual report for the given years, or has not been reported using the same methodology.
NOTE
(a) Target applies to current-year tax returns only.
|
Service |
Commitment |
Target |
Achieved |
Achieved |
|---|---|---|---|---|
|
Electronic tax returns(a)(individuals not in business) |
inform if unable to finalise within 30 calendar days of receipt |
100% |
100% A |
100% A |
|
Private rulings |
contact within 14 calendar days if request will take more than 28 calendar days to resolve |
80% |
92% A |
93% A |
|
Superannuation guarantee employee notifications |
notification commenced within 28 days of receipt |
99% |
100% A |
100% A |
A = met X = not met
NOTE
(a) For 2017–18 and 2018–19, only successful notifications for tax agent clients are included.
Activities
We undertake a range of activities to support the delivery of the tax and superannuation systems. Outputs include information assistance services, processing and assurance activities, along with internal services for our staff.
|
Activity |
2016–17 |
2017–18 |
2018–19 |
|---|---|---|---|
|
Number of non-digital, inbound customer service interactions |
11,652,688 |
11,004,282 |
9,996,161 |
|
Number provided of: |
|||
|
- interpretative guidance products |
45,000 |
55,048 |
51,584 |
|
- private rulings |
7,300 |
6,459 |
5,285 |
|
Perceptions that the process was fair in(b): |
|||
|
- disputes |
56% |
54% |
49% |
|
-- individuals |
– |
– |
49% |
|
-- business |
– |
– |
50% |
|
- audits, advice or private rulings |
66% |
62% |
|
|
-- individuals |
– |
– |
61% |
|
-- business |
– |
– |
65% |
|
Perceptions that the final decision was fair in: |
|||
|
- disputes |
– |
– |
57% |
|
-- individuals |
– |
– |
57% |
|
-- business |
– |
– |
57% |
|
- audits, advice or private rulings |
– |
– |
62% |
|
-- individuals |
– |
– |
61% |
|
-- business |
– |
– |
64% |
– = New, not previously reported in the annual report for the given years, or not previously reported using the same methodology.
NOTES
(a) Some items reported for 2018–19 (such as Proportion of tax returns lodged electronically) relate to the 2017–18 tax year.
(b) Survey methodology changes were implemented in 2017–18, with presented results reflecting outcomes for part of the 2017–18 financial year. Caution should be exercised in comparing trends across years
|
Activity |
2016–17 |
2017–18 |
2018–19 |
|---|---|---|---|
|
Number of registrations processed |
1.7m |
1.8m |
1.9m |
|
Number of returns, statements and forms processed |
97.9m |
105.9m |
334.0m |
|
Proportion of taxpayers who lodge: |
|||
|
- income tax returns |
88.5% |
88.8% |
88.8% |
|
- activity statements |
88.2% |
88.9% |
88.6% |
|
Proportion of tax returns lodged electronically |
96.3% |
97.0% |
97.3% |
|
Number of payments processed |
25.2m |
27.0m |
29.7m |
|
Proportion of payments made and received through electronic channels |
97.5% |
98.2% |
98.6% |
NOTE
(a) Some items reported for 2018–19 (such as Proportion of tax returns lodged electronically) relate to the 2017–18 tax year.
|
Activity |
2016–17 |
2017–18 |
2018–19 |
|---|---|---|---|
|
Number of refunds issued |
13.0m |
13.4m |
13.6m |
|
Number of compliance activities undertaken |
3.1m |
3.4m |
4.3m |
|
Number of international information exchanges(b) |
|||
|
- incoming |
517 |
463 |
393 |
|
- outgoing |
427 |
243 |
243 |
|
Value of tax collected: |
|||
|
- gross |
$458.4b |
$498.9b |
$533.1b |
|
- net |
$359.3b |
$396.6b |
$426.0b |
|
Value of refunds paid |
$99.1b |
$102.3b |
$107.2b |
|
Value of compliance liabilities as a result of compliance audits, reviews and other checks: |
|||
|
- raised |
$15.6b |
$16.9b |
$15.3b |
|
- collected |
$10.2b |
$11.8b |
$10.5b |
|
Value of penalties and interest collected |
$3.6b |
$2.8b |
$2.2b |
NOTE
(a) Some items reported for 2018–19 (such as Proportion of tax returns lodged electronically) relate to the 2017–18 tax year.
(b) Figures do not include automatic exchanges of information under agreements such as Country by Country reporting, Common Reporting Standard and the Foreign Account Tax Compliance Act (FACTA). They do include spontaneous exchange of rulings.
|
Activity |
2016–17 |
2017–18 |
2018–19 |
|---|---|---|---|
|
Number of lost superannuation accounts(b) |
628,658 |
579,722 |
674,190 |
|
Number of ATO-held superannuation accounts(c) |
5.7m |
5.7m |
5.4m |
|
Proportion of member contribution statements lodged on time(d) |
98.9% |
97% |
97.1% |
|
Number of excess contributions determinations issued(e) |
80,384 |
84,453 |
197,578 |
|
Number of Division 293 tax assessments issued(f) |
139,562 |
144,761 |
233,030 |
|
Proportion of excess contributions issued within 6 months of ATO receiving all relevant information |
97.2% |
99.4% |
99.98% |
|
Proportion of self-managed superannuation funds (SMSFs) with contraventions reported by approved SMSF auditors compared to the total number of SMSFs |
1.4%(g) |
1.5%(h) |
Less than 2%(i) |
|
Value of lost superannuation accounts |
$14.1b |
$13.5b |
$16.5b |
|
Value of ATO-held superannuation accounts(c) |
$3.8b |
$4.1b |
$4.0b |
|
Value of excess contributions determinations issued |
$632.8m |
$734.6m |
$1.9b |
|
Value of Division 293 tax assessments issued |
$512.0m |
$530.6m |
$730.7m |
|
Proportion of super guarantee compliance casework consisting of ATO-initiated work |
– |
– |
40% |
– = New, not previously reported in the annual report for the given years, or not previously reported using the same methodology.
NOTES
(a) Some items reported for 2018–19 (such as Proportion of tax returns lodged electronically) relate to the 2017–18 tax year.
(b) For 2018–19 funds transitioned their lost member reporting to event based reporting improving the accuracy and timeliness of lost member account reporting.
(c) ATO-held super accounts include unclaimed super money and Superannuation Holding Accounts special account.
(d) Of those member contribution statements lodged by large APRA-regulated funds.
(e) The increase reflects the lowering of the contributions caps on 1 July 2017. Determinations issued in the 2018–19 year primarily relate to the 2017–18 year.
(f) The increase reflects the lowering of the threshold for Division 293 tax from $300,000 to $250,000 on 1 July 2017. Division 293 assessments issued in the 2018–19 financial year primarily relate to the 2017–18 year.
(g) Relates to the contraventions reported for 2014–15 as at June 2017.
(h) Relates to the contraventions reported for 2015–16 as at June 2018.
(i) Relates to the contraventions reported for 2016–17 as at June 2019.
|
Activity |
2016–17 |
2017–18 |
2018–19 |
|---|---|---|---|
|
Rate of unscheduled absence (days) |
13.2 |
13.4 |
13.6 |
|
Employee perceptions of senior leadership |
49% |
54% |
58% |
|
Activity |
2016–17 |
2017–18 |
2018–19 |
|---|---|---|---|
|
Program 1.5 – Australian Screen Production Incentive – Number of tax offsets processed |
168 |
203 |
155 |
|
Program 1.7 – Fuel Tax Credits Scheme – Number of registered participants |
235,389 |
240,538 |
246,666 |
|
Program 1.7 – Fuel Tax Credits Scheme – Proportion of payments processed within service standard time frames |
99% |
99% |
99% |
|
Program 1.9 – Product Stewardship for Oil – Number of claims processed |
422 |
419 |
368 |
|
Program 1.9 – Product Stewardship for Oil – Number of participants registered |
38 |
41 |
45 |
|
Program 1.9 – Product Stewardship for Oil – Proportion of payments processed within service standard time frames |
97% |
99% |
95% |
|
Program 1.11 – Low Income Superannuation Tax Offset – Number of beneficiaries of entitlements determined |
3.0m |
3.0m |
2.9m |
|
Program 1.11 – Low Income Superannuation Tax Offset – Value of entitlements determined |
$770.6m |
$772.4m |
$737.6m |
|
Program 1.11 – Low Income Superannuation Tax Offset – Proportion of original contributions paid within 60 days |
99.99% |
99.99% |
99.98% |
|
Program 1.12 – Private Health Insurance Rebate |
|||
|
- Private health insurance tax offsets claimed |
677,724 |
665,843 |
662,574 |
|
- Liability imposed on lodging eligible individuals |
$594.4m |
$623.7m |
$676.0m |
|
Program 1.12 – Private Health Insurance Rebate – Number of individuals with private health insurance rebate details assessed through the tax system |
– |
7.6m |
7.7m |
|
Program 1.13 – Superannuation Co-contribution Scheme – Number of beneficiaries of entitlements determined |
451,137 |
405,659 |
376,398 |
|
Program 1.13 – Superannuation Co-contribution Scheme – Value of entitlements determined |
$142.8m |
$130m |
$121m |
|
Program 1.13 – Superannuation Co-contribution Scheme – Proportion of original co contributions paid within 60 days |
98.5% |
87.7% |
95.8% |
|
Program 1.15 – Targeted Assistance Through the Taxation system – Number of interest payments processed |
232,440 |
289,876 |
520,274 |
|
Program 1.15 – Targeted Assistance Through the Taxation system – Proportion of unclaimed superannuation accounts where interest is paid to the account owner compared to total accounts transferred |
100% |
100% |
100% |
|
Program 1.16 – Interest on Overpayment and Early Payments of Tax – Number of clients entitled to credit interest due to processing performance |
196,339 |
406,833 |
337,356 |
|
Program 1.16 – Interest on Overpayment and Early Payments of Tax – Proportion of credit interest paid due to processing performance compared to all credit interest paid |
33.7% |
13.2% |
10.8% |
|
Program 1.18 – Seafarer Tax Offset – Number of tax offsets processed |
Less than 5 |
Less than 5 |
Less than 5 |
|
Program 1.18 – Seafarer Tax Offset – Value of tax offsets processed |
$12.2m |
$9.1m |
$9.9m |
Visit
https://www.transparency.gov.au/annual-reports/australian-taxation-office/reporting-year/2018-2019-65