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20
ATO corporate plan
19
20ATO corporate plan 2019–20
The Australian Taxation Office (ATO) is the Australian Government’s principal revenue collection
agency, administering Australia’s tax system and significant aspects of the superannuation system.
We administer legislation governing tax, superannuation and the Australian Business Register (ABR),
and support the delivery of government benefits to the community.
Copyright
© Australian Taxation Office for the Commonwealth of Australia, 2019
You are free to copy, adapt, modify, transmit and distribute this material as
you wish (but not in any way that suggests the ATO or the Commonwealth
endorses you or any of your services or products).
Published NAT 7769-07.2019 DE-4098
Australian Taxation Office, Canberra
July 2019ATO corporate plan 2019–20 i
Commissioner’s foreword
‘ We serve the public Here I present the ATO corporate plan 2019–20. The direction outlined in this plan is the next step
in our transformation to the way the ATO operates and serves the community.
and the work we do every
Last year when I launched Towards 2024, I said the journey of transformation will be challenging but
day is vitally important to will be worth it. Over the last year, we have collectively worked hard to make gains in pursuit of our
that task. The corporate aspirations – to build trust and confidence in the tax and superannuation systems, and to create a
more streamlined, integrated and data-driven future.
plan 2019–20 makes this
We’ve had a number of wins, including the introduction of Single Touch Payroll, Online services for
link clear – it's a milestone agents, and new tools and technology for our staff.
in our journey towards 2024, As with any pursuit of excellence, however, there is still more work to do. In this plan, we establish
another chance to remind the next phase of Towards 2024 in making the ATO a leading tax and superannuation administration,
known for its contemporary service, expertise and integrity.
ourselves where we are
This year, we will deliver some major projects in our 2024 road map. This includes the final stages
going and what we need of Single Touch Payroll, the renewed government commitment to taskforces, such as black economy
to do to get there.’ and corporate tax avoidance, and ABN reforms.
As we deliver improvements to technology systems we expect our clients and staff to experience
some significant shifts. We will integrate our back-end systems by creating a single client accounting
system, and provide more real-time transactions enabled by data, including new data from employers
on tax and superannuation obligations. We will also continue to enhance how our clients interact with
us digitally, through full implementation of myGovID and authorisation changes.C
ii ATO corporate plan 2019–20
Commissioner’s foreword continued
With growth in our digital interactions and data collections, we are also investing in how we use
automation and artificial intelligence to enhance the client experience and integrity in the system.
As we come into another important tax time where we interact with millions of Australians, we are
reinforcing our focus on doing the basics brilliantly all of the time. We know mistakes can have a
major impact on our clients and our aspiration to build trust and confidence.
Our focus is on strengthening our culture, governance and leadership, and delivering end-to-end
solutions that better serve those interacting with our systems. In particular, clients with debts,
other obligations or disputes will see us more proactively and holistically address their interactions.
The work we do at the ATO is important. We serve the public and the work we do every day
is vitally important to that task.
The corporate plan 2019–20 is a milestone in our journey Towards 2024, and another chance
to remind ourselves where we are going and what we need to do to get there.
I’m proud of the progress we’ve made and look forward to the year ahead.
Chris Jordan
Commissioner of Taxation and
Registrar of the Australian Business Register
This ATO corporate plan 2019–20 has been prepared as required under paragraph 35(1)(b)
of the Public Governance, Performance and Accountability Act 2013. It covers the period
2019–20 to 2022–23 and includes the plan of the Australian Business Register (ABR).
Due to their operational independence, the Tax Practitioners Board (TPB) and the Australian
Charities and Not‑for‑profits Commission (ACNC) have produced their own corporate plans.C
ATO corporate plan 2019–20 1
Contents
Commissioner’s foreword i
01 Overview 2
02 Strategic objectives 4
03 Enterprise risk management 13
04 Performance 14
05 Organisational capability 15
06 Environment 16
07 Australian Business Register 17
08 Tax Practitioners Board 19
09 Australian Charities and Not‑for‑profits Commission 20
Appendixes 21
Acronyms and initialisms 2601
2 ATO corporate plan 2019–20
Overview
Purpose We are a leading tax
The ATO’s purpose is to contribute to the economic and social and superannuation
wellbeing of Australians by fostering willing participation in the
tax and superannuation systems.
administration known
We have two aspirations for 2024:
for our contemporary
Vision
■■ building trust and confidence service, expertise
■■ being streamlined, integrated and data‑driven. and integrity.
Strategic objectives
We have nine strategic objectives, which are grouped into five perspectives:
Government Client Workforce Operational Financial
G1 We build community C1 Our client W1 We are a O1 We use data, F1 We strive for
confidence by experience and high‑performing, information and operational excellence
sustainably reducing interactions are well responsive and insights to deliver to achieve efficiency
the tax gap and designed, tailored, professional workforce value for our and quality outcomes.
providing assurance fair and transparent. with the right culture clients and inform
across the tax and and capability to decision‑making
superannuation C2 We work with and deliver now and across everything
systems. through others to for the future. we do.
deliver efficient and
G2 We design for effective tax and W2 We provide the O2 Our technology
a better tax and superannuation right tools and and digital services
superannuation systems. workspace so staff deliver a reliable
system to make can deliver the best and contemporary
it easy to comply client experience. client experience.
and hard not to.ATO corporate plan 2019–20 3
How the elements of our plan interrelate
Environment Strategic risks
The external and internal factors we need The areas of uncertainty that
to consider to deliver on our objectives may impact on our purpose
Future state
These narratives
describe our optimum
future state
Strategic Strategic
initiatives
Purpose Vision objectives
The significant
The reason why What we Our areas of focus to pieces of work we will
the ATO exists aspire to be achieve our purpose undertake to deliver
and vision our objectives
Performance
measures
How we will measure
and assess the
success of our
objectives
Capability
The capabilities required by the
ATO today and into the future4 ATO corporate plan 2019–20
Strategic objectives
G1 Government
We build community confidence by sustainably reducing
the tax gap and providing assurance across the tax and
superannuation systems
Future state ■■ Individuals tax gap and substantiation
– reduce the tax gap for individuals
Performance measures
The community is confident that our (not‑in‑business) by enabling digital By measuring revenue‑based performance
administration of the tax and superannuation substantiation of claims, increasing criteria, we can assess trends in our
systems supports collection of the right tax, at pre‑filling and streamlining returns prevention‑before‑correction activities, as well
the right time for the wellbeing of all Australians. ■■ Complex issue and case program as changes in the extent of system assurance.
– build our capability to address more ■■ Confidence – community confidence
complex and concerning issues and in the ATO
Strategic initiatives cases that threaten system integrity ■■ Registration – proportion of companies and
■■ Superannuation guarantee assurance ■■ Black economy program – address individuals registered in the system
– ensure the superannuation system is the black economy with improvements ■■ Lodgment – proportion of activity statements
visible, valued and owned, to increase to systems, use of data and increased and income tax returns lodged on time
willing participation and drive transparency education and enforcement
■■ Payment – proportion of liabilities paid on
in member information ■■ Tax Avoidance Taskforce – expand time by value
■■ Payment and debt management – our focus on the tax affairs of multinational
■■ Correct reporting – tax gap as a proportion
improve taxpayers understanding of their enterprises, large public and private groups
of revenue
obligations, make payment easy and where and wealthy Australians
■■ Debt – ratio of collectable debt to net
debts arise, ensure they can be addressed ■■ Serious Financial Crime Taskforce
tax collections
as soon as possible – disrupt serious financial crime activities,
with a focus on offshore tax evasion,
■■ Total revenue effects – tax revenue from
phoenix activities and cybercrime all compliance activities
■■ Tax assured – proportion of the tax base
where the ATO has justified trust that tax
paid is correct, based on the proportion of
income, deductions and tax offsets assuredATO corporate plan 2019–20 5
G2 Government
We design for a better tax and superannuation system
to make it easy to comply and hard not to
Future state Strategic initiative Performance measure
Well‑designed policy and law support ■■ Integrated policy and legislative design – Our ability to influence the design of tax and
improved integrity and client experience. use insights to influence policy and law design, superannuation policy is dependent on the
and leverage digital and data opportunities to trust that government and Treasury have in
improve integrity and client experience the quality of our insights and advice.
■■ Influence – government and Treasury
perceptions of the ATO and the quality
of our advice6 ATO corporate plan 2019–20
C1 Client
Our client experience and interactions are well designed,
tailored, fair and transparent
Future state Strategic initiatives Performance measures
Dealing with the ATO is seamless and easy, ■■ Improve end‑to‑end client experience A well‑designed, fair, tailored and transparent
and much of it happens automatically through (pipeline reviews) – address issues affecting experience makes it easier for clients to access
natural systems. the optimal end‑to‑end client experience the services and support they need, gives them
■■ Highest client impacts – ensure we have increased confidence in the ATO and reduces
the right safeguards in place to identify and the costs they face to manage their tax affairs.
remediate processes and actions that can A focus on digital transactions is one way we
have significant client impacts make things easier for clients.
■■ Channel experience – optimise the channel ■■ Compliance cost – adjusted median cost
experience with data-driven service design to individual taxpayers of managing their
that drives clients to our preferred channels tax affairs
and confines non-preferred channels ■■ Digital – proportion of inbound transactions
■■ Dispute resolution – reduce objections received digitally for key services
and complaints by improving processes and
making better use of insights and feedback
■■ Single Touch Payroll – support the ongoing
transition to Single Touch Payroll and build
on our data‑sharing arrangementsATO corporate plan 2019–20 7
C2 Client
We work with and through others to deliver efficient
and effective tax and superannuation systems
Future state Strategic initiatives Performance measure
The ATO maximises the contribution of ■■ Enhancing the digital ecosystem – Empowering and including our third parties
others in the system to help us achieve work with digital service providers and requires that we work together, leveraging
effective administration and delivery of other partners to expand, streamline and each other’s work as appropriate, to achieve
the tax and superannuation systems. assure the digital ecosystem better outcomes.
■■ Intermediaries engagement and assurance ■■ Working together –
– support intermediaries to ensure clients partner perceptions of how the ATO is
do the right thing, and increase internal working with them to administer the tax
transparency around the risks in their and superannuation systems
professional practices
■■ Improved digital services for agents
– support the ongoing transition to
contemporary digital services for agents
and make portal services accessible to
digital service providers
■■ Online services for business – design the
enhancement of online services for business
in the ATO Online platform
■■ International partnerships – collaborate
with other revenue authorities to ensure the
ATO can act when people attempt to use
jurisdictional borders to block our effective
administration8 ATO corporate plan 2019–20
W1 Workforce
We are a high‑performing, responsive and professional
workforce with the right culture and capability to deliver
now and for the future
Future state Strategic initiatives Performance measures
Our culture supports an engaged and ■■ Future workforce – ensure we have the right Highly engaged employees feel empowered
empowered workforce that is vibrant, balance of capability to deliver the best client and trusted to deliver the best possible
flexible and client‑focused. and staff experience, including leadership, client experience. By measuring the level of
management, technical and client service skills engagement of our employees, we will better
■■ Culture and integrity – build on the positive understand the impact of our culture strategy.
cultural change and integrity focus we have Diverse workforces foster new ways of thinking,
achieved and address the specific challenges thereby enhancing productivity.
still holding us back ■■ Culture – level of employee engagement
■■ Gender equality – female representation
in the senior executive service (SES) and
executive level (EL) classifications
■■ Indigenous representation – proportion
of ATO staff who identify as IndigenousATO corporate plan 2019–20 9
W2 Workforce
We provide the right tools and workspace so staff can
deliver the best client experience
Future state Strategic initiative Performance measure
Staff feel supported in the workplace with the ■■ Staff experience – improve the staff While highly engaged employees feel
right tools to deliver the best client experience. experience through how we use existing empowered and trusted to deliver the best
and future tools and showcase best possible client experience, we also need to
work practices equip them with the right tools and workspace
to complement their skill sets.
■■ Staff experience – employee perceptions
around whether they have access to the
tools and resources needed to perform well10 ATO corporate plan 2019–20
O1 Operational
We use data, information and insights to deliver value
for our clients and inform decision‑making across
everything we do
Future state Strategic initiatives Performance measure
Our decisions are evidence‑based, ■■ Data backbone – develop data management Making better use of our data allows for early
drawing on data and insights. infrastructure to cope with increasing engagement with our clients to help them get
data needs things right from the start. It also enables us to
■■ Analytics integration – evolve our workforce, identify those who are not doing the right thing.
processes and structure to maximise value Measuring the proportion of items pre‑filled
from data and analytics in tax returns will drive changes that make it
■■ Data democratisation and visualisation – easier for our clients to do the right thing. It also
enable easy access to data and personalised, provides us with increased assurance of the
intuitive analytics insights right outcomes.
■■ Artificial intelligence and automation – ■■ Tax returns – proportion of items that
realise process efficiencies through automation are pre‑filled
and artificial intelligence
■■ Data governance and ethics –
embed an ATO‑wide and end‑to‑end data
governance model within an ethical frameworkATO corporate plan 2019–20 11
O2 Operational
Our technology and digital services deliver a reliable
and contemporary client experience
Future state Strategic initiatives Performance measure
Client experience is reliable, and delivered ■■ Digital identity – implement GovPass Measuring availability of our digital systems
through contemporary digital services components to replace AUSkey and deliver ensures we understand the reliability of services
comparable with any other client‑focused the identity solution for individuals for clients interacting digitally. Our systems must
organisation. ■■ Improving the ATO IT systems – comply with whole‑of‑government standards
modernise our key systems, infrastructure and give the community confidence in the
and services to improve their resilience, privacy and security of information they share
availability and security with us.
■■ Security capabilities – strengthen our ability ■■ Availability – key digital systems availability
to monitor, detect and respond to cyber and
other security threats
■■ Single client accounting system (ASFP)
– consolidate our accounting systems to
deliver a single account processing system
and allow a whole-of-client account view12 ATO corporate plan 2019–20
F1 Financial
We strive for operational excellence to achieve efficiency
and quality outcomes
Future state Strategic initiative Performance measures
Our strong efficiency and high‑quality ■■ Drive operational excellence – boost Measuring our budget and cost of collection
outcomes demonstrate our commitment operational productivity and outcomes by allows us to actively manage and reduce our
to operational excellence. improving data quality, streamlining systems operating costs relative to the services we
and procedures, and better governing our provide to the community. Our focus is on
small change enhancing the client experience while remaining
within our budget.
■■ Budget – ATO manages its operating budget
to balance
■■ Cost of collection – cost to collect $100ATO corporate plan 2019–20 13
Enterprise risk management
Actively identifying and managing risk is inherent
to the achievement of our purpose and objectives
as an organisation.
We have well‑established systems of risk oversight and management that align with the
Commonwealth Risk Management Policy and support our compliance with section 16
of the Public Governance, Performance and Accountability Act 2013.
Our strategic risks are aligned to our purpose and aspirations, reflect themes in our external environment and guide decision‑making
across the organisation
Government Client Workforce Operational Financial
Environmental risk themes
Diminishing trust Increasing citizen expectations Workforce shifts and Security and privacy in an Pressure to demonstrate
in large institutions of government services competition for talent increasingly data‑driven world effectiveness and deliver
more with less
Strategic risks
Our ability to maintain the Our ability to deliver a Our ability to build and retain Our ability to improve the way Our ability to drive efficiency and
integrity and fairness of the tax well‑designed end‑to‑end necessary skills and capability we operate – leveraging data effectiveness, while continuing
and superannuation systems, client experience, that meets may impact on our efforts to and technology while maintaining to innovate and deliver change,
and influence their design, may expectations, may impact willing transform our workforce and its integrity – may impact on may impact on our aim for
impact on trust and confidence. participation. support evolving needs. our vision for tailored and sustainable business excellence.
contemporary service.
ATO risk appetite
As an organisation, we recognise that positive In doing this, we are:
engagement with risk is necessary to make ■■ willing to accept higher levels of uncertainty ■■ less willing to accept uncertainty where
the most of opportunities, deal with threats, where there is a clear opportunity to realise it is not clear that benefits will be realised
foster innovation and build a strong risk culture benefits and where risks can be controlled or where risks are unable to be controlled
throughout the ATO. to acceptable levels to acceptable levels.14 ATO corporate plan 2019–20
Performance
Everything we do is about improving outcomes for
government and the community. Measuring our impact
is fundamental to this.
Our measures align with our strategic objectives Many of our performance measures are
and, by extension, with our purpose – to outcome‑focused, and all are assessed
contribute to the economic and social wellbeing annually. Our performance for these will be
of Australians by fostering willing participation. assessed against trends of results, both in
absolute terms and against the performance
A variety of measurement methods are used to
target for the relevant year.
assess different elements of our performance,
including analysis of: Details of the performance criteria and
targets for the life of the corporate plan –
■■ trends in how our clients interact with the
including those for the ATO, the ABR and
tax and superannuation systems
our administered programs – are provided
■■ survey data used to capture client, partner in Appendixes A, B and C.
and staff perceptions
■■ our internal activities, such as information
technology systems and internal budgeting.ATO corporate plan 2019–20 15 Organisational capability Our organisational capability is the combination of our people, culture, governance principles, processes, systems and knowledge. Having a strong organisational capability ensures we can deliver on priorities for the government and the community, and are prepared for the challenges and opportunities in our environment. Our organisational capability will be enhanced to deliver on our strategic objectives for the period 2019–20 to 2022–23. Table 1: Capability Capability factors and our approach Workforce: We are a high‑performing, responsive and professional workforce with the right culture and capability to deliver now and for the future We will achieve this through deliberate investment in our diverse workforce where our people have the skills, knowledge and attributes to meet current and emerging needs. Our culture and capability supports an innovation mindset, client‑centric thinking, leadership values and professional growth. Delivery of our client services will be supported by collaborative working, and modern work practices and workspaces. Our people exhibit high levels of integrity in their work, acting fairly and impartially to provide trust and confidence in the tax and superannuation systems. ICT: Our technology and digital services deliver a reliable and contemporary client experience and keep pace with community expectations We are a leading digital business, known for technology‑enabled innovation, integrity and insight across the revenue ecosystem. Into the future, we will focus on stabilising and optimising our current technology, while building the foundation for future capabilities. Our technology delivers optimal, reliable, intuitive and contemporary business solutions – fostering trust and confidence in the tax and superannuation systems, providing exceptional client and staff experiences; and enabling a highly effective and efficient organisation. Investment: We strive for operational excellence to achieve efficiency and quality outcomes, and ensure our resources are aligned to our priorities Our investments are managed strategically and systematically to ensure we deliver on our objectives, and that benefits and value is realised. Our resourcing decisions reflect our contribution to government, and we ensure effective investment in key government priorities by: ■■ ensuring agility in the ATO workforce ■■ embedding robust, risk‑appropriate investment practices ■■ strategically managing our vendor engagement and their service delivery to the ATO ■■ focusing on continuous improvement and identifying opportunities to increase our efficiency.
16 ATO corporate plan 2019–20
Environment
The tax and superannuation environment is complex,
globally connected and disrupted by geopolitical shifts
and emerging technologies.
Our environment has an impact on the risks to our success and the capabilities the ATO requires into
the future. The contemporary environment requires us to anticipate and respond to future shifts and
changes and also to balance our commitments to the community and government. Through a clear
and shared understanding of our environment, we can harness the opportunities presented and build
the capability to allow us to deliver our strategic intent.
Table 2: Environment
Environmental factors and our approach
The complexity of the tax and superannuation environment influences client perceptions
Taxation complexity influences the client experience. The perceptions created by experiences affect our ability to provide effective services. By co‑designing enterprise‑wide
engagement strategies we ensure clients experience an uncomplicated service that encourages ongoing engagement and participation.
Equity, fairness and confidence in the tax and superannuation systems
Understanding community perceptions of the tax system is critical to our ability to provide a service that is transparent and fair. We will continue to harness opportunities and
integrate strategies to encourage willing participation, leverage data and relationships, and ensure transparency of our operations. By showing how we create a level playing field,
we will encourage positive community perceptions of fairness in the tax system, building confidence and willing participation.
Meeting community expectations
There are increasing expectations that government is more inclusive and open to working and collaborating with external and international organisations. Our services need to be
increasingly joined up and integrated, making use of existing data. Opportunities exist for an innovative delivery model to enable the ATO to partner with others to deliver products
and services. Innovative solutions for priority business outcomes and client needs will be co‑designed, working collaboratively with our partners.
Data is a strategic asset
New technologies, greater portability and mobility of data, and access to digital communities, present new opportunities for data sharing. With increasingly sophisticated
cyberattacks, it is important to find the right balance between openness and control. The rapid growth of unstructured data requires investment in new systems, skills and
data literacy. Predictive analytics enable agile responses to client needs and expectations, therefore allowing us to deliver results more efficiently.
Digital disruption is transforming traditional views on how we do things
The impacts of emerging technologies can materialise quickly, affecting economies, reshaping industries and removing the need for trusted intermediaries. Digital disruption is
transforming the way we do things and has the power to drive productivity. Computing power combined with human decision‑making can slash times for low complexity / high
volume work.07
ATO corporate plan 2019–20 17
Australian Business Register
We support a fairer business environment for the
community, businesses and government through
trusted business registry services and digital standards.
The Commissioner of Taxation is also the
Registrar of the Australian Business Register
Purpose Strategic risk focus
(ABR). The Registrar has separate and distinct The ABR program contributes to improving Through our business registry services and
responsibilities, as outlined in section 28 of national productivity by: digital standards we maintain the integrity
the A New Tax System (Australian Business ■■ delivering effective and efficient business of the tax and superannuation systems and
Number) Act 1999. registry services that provide trusted and reduce administrative burden.
accessible national business data Trusted business registry services and
■■ encouraging trust and confidence in the
digital standards support a fairer business
Future state broader use of national business data environment that unlocks economic and
Our vision is to be custodian of trusted by businesses, governments and the social value for Australia. Understanding and
business information and a world‑class provider community – to promote the development managing risk associated with achieving our
of associated services used by businesses, of new and better services for businesses, strategic initiatives is vital to delivering on our
governments and communities to unlock using the Australian business number (ABN) purpose as an organisation.
economic and social value for Australia. as a key identifier
■■ reducing the administrative cost to
We have well‑established systems of risk
businesses in their dealings with other oversight and management that align with
businesses and government. the Commonwealth Risk Management Policy
and support compliance with section 16 of
The ABR program encompasses: the Public Governance, Performance and
■■ the Register, which is a trusted national Accountability Act 2013.
business dataset and provider of business
registry services
■■ Standard Business Reporting (SBR), which
defines a common language for business
information and standards for digital
information exchange and sharing with
businesses and government
■■ secure authentication options, giving
business easy access to a range of services.18 ATO corporate plan 2019–20
Australian Business Register continued
Strategic initiatives Environment
■■ Modernising business registers – The ABR program will continue to modernise
co‑design modern business registry services business registers across government.
that support Director Identification Numbers We seek to combine the ABR and Australian
and deliver on tax integrity measures Securities and Investments Commission (ASIC)
■■ Strengthening the ABN system – improve business registry into an integrated source of
the integrity of the ABR and use data better trusted business information to streamline the
to unlock economic and social value for registration experience and improve the range,
Australia accuracy and accessibility of the data.
■■ ABR program commitments – deliver This work will support our initiatives on Director
on government commitments, including Identification Numbers (DIN) and strengthening
the digital exchange standards, to maintain the ABN system, allowing earlier identification
trust and confidence in the Australian of risk in the business environment, including
Business Register black economy and phoenix activities. These
improvements will boost our information and
Performance measures compliance activities by ensuring ABN holders
understand their obligations and are assisted
The ABR program works with all levels of to meet them.
government, digital service providers and the
business community to support a fairer business SBR is evolving to provide more flexible
environment that unlocks economic and social technology options and easier implementation.
value for Australia. This will be achieved through This includes a continued focus on increasing
increased use of a trusted national business usage of SBR products and on meeting the
dataset and the use of consistent information future demands of business and government
exchange standards. digital engagement.
■■ Increased use of the ABR – increased use
of the ABR as the national business dataset Capability
■■ Reduced administrative costs – reduction
ABR program capability requirements
in the administrative cost to businesses and
are included in Organisational capability
government in dealing with each other
(see page 15).08
ATO corporate plan 2019–20 19
Tax Practitioners Board
The Tax Practitioners Board (TPB) is an independent
statutory body created under the Tax Agent Services Act
2009. It consists of members appointed by the Minister for
Revenue and Financial Services and staff made available
by the Commissioner of Taxation.
The TPB’s role is to ensure that tax The TPB has three strategic objectives to achieve
practitioner services are provided to the public this role:
in accordance with appropriate standards of ■■ protect consumers
professional and ethical conduct. The TPB ■■ maintain, protect and enhance the integrity
protects consumers of taxation services by of the registered tax practitioner profession
regulating tax practitioners, strengthening the ■■ the TPB is recognised as an effective and
integrity of the tax profession. efficient regulator.
To achieve these objectives, the TPB has five
priority areas of focus:
■■ acting on misconduct
■■ shaping and influencing law and policy
■■ strengthening capability
■■ supporting the legal and ethical standards
of the profession
■■ supporting consumers.
Further information about the TPB, including its
activities and results, are provided in its 2019–20
corporate plan, available at tpb.gov.au09
20 ATO corporate plan 2019–20
Australian Charities and
Not‑for‑profits Commission
The Australian Charities and Not‑for‑profits Commission
(ACNC) is the independent regulator of charities at the
Commonwealth level.
While the Commissioner of Taxation is the
Accountable Authority for the ACNC, the
ACNC has operational independence.
The Australian Charities and Not‑for‑profits
Commission Act 2012 sets out the
ACNC’s objects:
■■ to maintain, protect and enhance public
trust and confidence in the Australian
not‑for‑profit sector
■■ to support and sustain a robust, vibrant,
independent and innovative Australian
not‑for‑profit sector
■■ to promote the reduction of unnecessary
regulatory obligations on the Australian
not‑for‑profit sector.
Further details about the ACNC, including its
activities and intended results, are provided
in its 2019–20 corporate plan, available at
acnc.gov.auA
ATO corporate plan 2019–20 21
Appendixes
Appendix A – ATO performance
We measure the extent to which we are achieving our purpose as an organisation, through a range of performance indicators that
align with our strategic objectives.
Table 3: ATO performance
Performance target
Strategic Latest result
objective Performance criteria (2017–18) 2019–20 2020–21 2021–22 2022–23
G1 Confidence – community Not yet reported 65/100 65/100 65/100 65/100
confidence in the ATO New measure for 2018–19
Registration – proportion Companies registered The ATO aims to ensure that all entities that are required to participate in the tax and
of companies and individuals in the system: 66.2% (a) superannuation systems are registered on the ATO client register, allowing a tolerance of
registered in the system Individuals registered 5% (individuals) and 2% (companies) from the last reporting period (increase or decrease)
in the system: 105.8% (b)
Lodgment – proportion of activity Activity statements Activity statements Activity statements Activity statements Activity statements
statements and income tax returns lodged on time: 77.6% lodged on time: 78% lodged on time: 78% lodged on time: 78% lodged on time: 78%
lodged on time Income tax returns (2016–17 Income tax returns Income tax returns Income tax returns Income tax returns
returns) lodged on time: 83.0% lodged on time: 83% lodged on time: 83% lodged on time: 83% lodged on time: 83%
Payment – proportion of 89.5% 88% 88% 88% 88%
liabilities paid on time by value
Correct reporting – tax gap Refer to the Commissioner of Reduce the gap to a level as low as practicable given the nature and complexity of the law
as a proportion of revenue Taxation annual report 2017–18 and the resources available
(pages 79–81) for detailed
information and trends
Debt – ratio of collectable debt to 5.7% Below 5.5% Below 5.5% Below 5.5% Below 5.5%
net tax collections
Total revenue effects – tax revenue $16 billion $15 billion $15 billion $15 billion $15 billion
from all compliance activities
Tax assured – proportion of the tax 45.5% (of total tax Increase the proportion of the tax base where the ATO has justified trust to a level as
base where the ATO has justified reported in 2015–16) high as practicable given the nature and complexity of the law and resources available
trust that tax paid is correct, based Refer to the Commissioner of
on the proportion of income, Taxation annual report 2017–18
deductions and tax offsets assured (page 82) for more detail
G2 Influence – government and Satisfactory Good Good Good Good
Treasury perceptions of the ATO
and the quality of our advice22 ATO corporate plan 2019–20
Appendix A – ATO performance continued
Performance target
Strategic Latest result
objective Performance criteria (2017–18) 2019–20 2020–21 2021–22 2022–23
C1 Compliance cost – adjusted median cost to Unchanged Remain steady Remain steady Remain steady Remain steady
individual taxpayers of managing their tax affairs (2016–17 returns)
Digital – proportion of inbound transactions 88% 90% 90% 90% 90%
received digitally for key services
C2 Working together – partner perceptions of how the 61% Equal to or Equal to or Equal to or Equal to or
ATO is working together with them to administer the better than the better than the better than the better than the
tax and superannuation systems 2018–19 result 2018–19 result 2018–19 result 2018–19 result
W1 Culture – level of employee engagement 6.9 / 10 Equal to or Equal to or Equal to or Equal to or
better than the better than the better than the better than the
average result average result average result average result
for large agencies for large agencies for large agencies for large agencies
Gender equality – female representation in the SES 44.2% female, Approx. 50% of Approx. 50% of Approx. 50% of Approx. 50% of
senior executive service (SES) and executive level (EL) 55.8% male SES and approx. SES and approx. SES and approx. SES and approx.
classifications EL 48.6% female, 50% of EL staff 50% of EL staff 50% of EL staff 50% of EL staff
51.4% male
Indigenous representation – proportion of ATO 2.1% 2.5% 2.5% 2.5% 2.5%
staff who identify as Indigenous
W2 Staff experience – employee perceptions around Not yet reported Equal to or Equal to or Equal to or Equal to or
whether they have access to the tools and resources New measure better than the better than the better than the better than the
needed to perform well for 2018–19 average result average result average result average result
for large agencies for large agencies for large agencies for large agencies
O1 Tax returns – proportion of items that are pre‑filled 87.5% 85% 85% 85% 85%
O2 Availability – key digital systems availability 99.4% 99.5% (excluding 99.5% (excluding 99.5% (excluding 99.5% (excluding
planned outages) planned outages) planned outages) planned outages)
F1 Budget – ATO manages its operating budget 1.0% deficit +/– 0.6% of +/– 0.6% of +/– 0.6% of +/– 0.6% of
to balance budget allocation budget allocation budget allocation budget allocation
Cost of collection – cost to collect $100 $0.74 Consistent Consistent Consistent Consistent
with trend with trend with trend with trend
NOTES
(a) 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%.
(b) 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 ABS estimated resident population. This is particularly true for individuals who have recently migrated to Australia or are seasonal workers.ATO corporate plan 2019–20 23
Appendix B – ABR performance
Table 4: ABR performance
Performance target
Strategic Performance Latest result
objective criteria (2017–18) 2019–20 2020–21 2021–22 2022–23
ABR Increased use of the 312 government ABR Explorer – 370 ABR Explorer – 400 ABR Explorer – 420 ABR Explorer – 420
ABR as the national agencies using ABR Connect – 14 ABR Connect – 16 ABR Connect – 18 ABR Connect – 18
business dataset ABR Explorer ABN Lookup – 1.3 billion ABN Lookup – 1.5 billion ABN Lookup – 1.8 billion ABN Lookup – 1.8 billion
(34% increase)
11 agencies using
ABR Connect
Total of 1.031 billion
ABN Lookup searches,
a 32.5% increase
Reduction in the $1.58 billion $1.95 billion $1.98 billion $2.00 billion $2.00 billion
administrative cost
to businesses and
government in dealing
with each other24 ATO corporate plan 2019–20
Appendix C – Administered programs
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 from other Commonwealth agencies, or directly Accordingly, performance criteria for our
transfers on behalf of the Australian Government, through the tax and superannuation systems. administered programs have been divided
including incentives and rebates delivered into two groups:
In many instances, annual fluctuations in the
through the tax and superannuation systems. ■■ those with specific performance targets
number and value of benefits are beyond our
Administered programs may be managed by ■■ those where our performance target is
span of control and, therefore, not an accurate
the ATO with policy and delivery assistance to administer the program in accordance
measure of our performance.
with the law.
Table 5: Administered programs with specific performance targets
Performance target
Administered Latest result
program Performance criteria (2017–18) 2019–20 2020–21 2021–22 2022–23
1.6 Junior Minerals All applications received are processed and taxpayers 100% 100% 100% Not applicable Not applicable
Exploration notified of their exploration credit allocation within (the program
Incentive 28 calendar days of the application period closing ends in 2020–21)
Public reporting data uploaded on data.gov.au Target met Within 56 calendar Within 56 calendar Not applicable Not applicable
(and linked to the ato.gov.au website) after days of the application days of the application (the program
determination letters are issued period closing period closing ends in 2020–21)
1.14 Superannuation Superannuation guarantee gap as a proportion 4.8% or $2,790 Reduce the gap to a level as low as practicable given the nature and complexity of the law
Guarantee of superannuation guarantee contributions million (2015–16) and the resources available
Scheme
Value of super guarantee charge: $1,107.2 million $985 million $971 million $984 million $984 million
■■ raised (including penalties and interest) raised raised raised raised raised
■■ collected $440.9 million $438 million $392 million $404 million $404 million
collected collected collected collected collected
Value of super guarantee entitlements distributed $401.6 million $404 million $362 million $375 million $375 million
to individuals or superannuation funds
Value of super guarantee debt on hand and the $1.9 billion $2.6 billion $3.0 billion $3.3 billion $3.3 billion
amount of super guarantee debt irrecoverable debt on hand debt on hand debt on hand debt on hand debt on hand
at law or uneconomical to pursue $238.8 million $223 million $231 million $240 million $240 million
not pursued not pursued not pursued not pursued not pursued
1.17 B
ad and Proportion of total tax receivables unlikely to be 35% Below 35% Below 35% Below 35% Below 35%
Doubtful Debts collected (provision)*
1.18 Seafarer Tax Offset Eligible taxpayers are aware of how to claim the offset 100% 100% 100% 100% 100%
* Description updated for 2019–20ATO corporate plan 2019–20 25
Appendix C – Administered programs continued
Table 6: Administered programs with a performance target of administering the program in accordance with the law
Latest result Performance target
Administered program Performance criteria (2017–18) 2019–20 to 2022–23
1.5 Australian Screen Production Incentive Value of tax offsets processed $281.8 million
1.7 Fuel Tax Credits Scheme Value of claims $6.8 billion
1.8 National Rental Affordability Scheme Value of tax offsets processed $188.2 million
1.9 Product Stewardship for Oil Value of revenue collected $33.6 million
Value of payments processed $74.9 million
1.10 Research and Development Tax Incentive Value of claims processed for companies claiming the $2.9 billion tax offset paid
non‑refundable research and development tax offset
(38.5% of notional R&D deductions)*
Value of claims processed for companies claiming $2.5 billion tax offset paid
the refundable research and development tax offset
(43.5% of notional R&D deductions)*
The ATO aims
Number of claims processed for companies claiming 1,754 claims to administer
the non‑refundable research and development tax offset the program in
(38.5% of notional R&D deductions)* accordance with
the law
Number of claims processed for companies claiming 11,402 claims
the refundable research and development tax offset
(43.5% of notional R&D deductions)*
Proportion of offsets processed within service 76%
standard timeframes
1.11 Low Income Superannuation Tax Offset Value of entitlements paid $779.3 million
1.12 Private Health Insurance Rebate Value of rebates processed $248.8 million
1.13 Superannuation Co‑Contribution Scheme Value of entitlements paid $125.8 million
1.15 Targeted Assistance through the Taxation System Value of interest payments processed $14.9 million
1.16 Interest on Overpayments and Early Payments of Tax Value of credit interest applied to client $13.0 million
accounts due to processing performance
* Description updated for 2019–2026 ATO corporate plan 2019–20
Acronyms and initialisms
ABN Australian business number
ABR Australian Business Register
ACNC Australian Charities and Not‑for‑profits Commission
ASIC Australian Securities and Investments Commission
ATO Australian Taxation Office
DIN Director Indentification Numbers
EL executive level
ICT information and communications technology
SBR Standard Business Reporting
SES senior executive service
STP Single Touch Payroll
TPB Tax Practitioners BoardContact Mail Follow
Phone (02) 6216 1111 Director, Corporate Planning twitter.com/ato_gov_au
Email corporatestrategy@ato.gov.au Enterprise Strategy and Design facebook.com/ato.gov.au
Website ato.gov.au Australian Taxation Office youtube.com/AusTaxOffice
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