Section 2: Outcomes and planned performance
2.1 Outcomes and performance information
The Australian Government requires agencies to measure their intended and actual performance in terms of outcomes. Government outcomes are the results, impacts or consequences of actions by the Government on the Australian community.
The IGT's outcome is described below, specifying the performance indicators and targets used to assess and monitor the performance of the IGT in achieving government outcomes.
2.1.1 Outcome 1: Improved administration of the tax laws for the benefit of all taxpayers
Outcome 1 strategy
Key strategies to achieve outcome 1 are:
- to undertake community consultation, research and other processes to identify and prioritise areas of tax administration that can be systemically improved (output 1.1.1); and
- to review identified areas and provide independent advice and recommendations to government on improvements to the administration of the tax laws (output 1.1.2).
The major projects and activities expected to be commenced and/or completed during 2008‑09 include:
- completion of the following current reviews;
- reviews into the ATO's Ability to Identify and Deal with Major, Complex Issues within Reasonable Timeframes (fourth summary report arising from three completed cases studies);
- review into the ATO's administration of public binding advice;
- review into the non‑lodgement of income tax returns;
- review into aspects of the ATO's settlement of active compliance activities; and
- review into the underlying causes and the management of objections to the ATO's decisions.
- working positively with the ATO to gain agreement to systemic improvements identified by reviews;
- extensive consultation with professional bodies and societies that represent taxpayers, and with their advisors to update the IGT forward work program and establish review priorities;
- commencement of the following reviews on the IGT's forward work program (subject to being deferred if higher priority demands arise):
- a follow up review into the ATO's implementation of agreed recommendations included in the six reports prepared by the IGT between June 2006 and December 2007;
- the extent to which the ATO has fulfilled its obligation in a self‑assessment system to provide adequate and contemporary guidance to taxpayers on matters it has publicly identified as a compliance risk;
- the potential for increasing the use of guidelines that increase taxpayer certainty in areas of compliance focus;
- the ATO's level of investment in staff that set legal precedents; and
- the ATO's management of the Higher Education Loan Program.
- piloting new approaches to IGT review processes.
Outcome 1 resource statement
Table 2.1 provides additional detail of budget appropriations and the total resourcing for outcome 1.
Table 2.1: Total resources for outcome 1
Note: Departmental splits by output, are indicative estimates and may change in the course of the budget year as government priorities change.
Contributions to outcome 1
Output group 1.1 — Inspector-General of Taxation | |
|---|---|
The key result to be achieved is the implementation by the ATO or by government of the Inspector-General's advice and recommendations for systemic improvements to tax administration. Components of output group 1.1 are: Output 1.1.1 — Identification of issues for review and prioritisation of work program; and Output 1.1.2 — Provision of independent advice to the government on the administration of the tax laws. | |
| Key performance indicators | 2008‑09 target |
A publicly available prioritised forward work program of reviews. |
Timely publishing of forward work program on the IGT website. |
Completion of reviews recommending systemic improvements to tax administration. |
Five reviews completed with substantive recommendations for systemic improvements. |
Positive feedback and continued support from community stakeholders. |
Significant number of submissions to reviews and continued stakeholder contribution through consultation processes. Community response to reviews and recommendations. |
Recommendations are agreed and implemented by the ATO or the government. |
Recommendations are agreed and implemented. |
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