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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.

Commitments to service – Timely, 2017–18 and 2018–19

Service

Commitment

Target

Achieved
2017–18

Achieved
2018–19

General calls over the tax time period, as at 31 October
– A total of 2,516,258 calls were answered, 133,816 abandoned (5% of calls offered) and 56,292 calls were blocked in 2018–19

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.

Commitments to service – Keep me informed, 2017–18 and 2018–19

Service

Commitment

Target

Achieved
2017–18

Achieved
2018–19

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.

Activities and outputs – Information and assistance services, 2016–17 to 2018–19(a)

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

Activities and outputs – Obligations and entitlements processing, 2016–17 to 2018–19(a)

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.

Activities and outputs – Revenue assurance, 2016–17 to 2018–19(a)

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.

Activities and outputs – Securing retirement income, 2016–17 to 2018–19(a)

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.

Activities and outputs – Corporate services, 2016–17 to 2018–19

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%

Activities and outputs – Administered program outputs, 2016–17 to 2018–19

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