Performance Outcome Areas

Integrity of the Registered Taxpayer Base 

All businesses, individuals, and other entities that are required to register are included in a taxpayer registration database. Information held in the database is complete and accurate.


open P1 - 1 Accurate and reliable taxpayer information

open P1 – 2 Knowledge of the potential taxpayer base

Risk Management 

The Tax Administration's management of compliance risks results in higher levels of voluntary compliance and community confidence


open P2 – 3 Identification, assessment, ranking and quantification of compliance risks

open P2 - 4 Mitigation of risks through a compliance improvement program

open P2 – 5 Monitoring and evaluation of compliance risk mitigation activities.

open P2 – 6 Identification, assessment and ranking of institutional risks

Supporting Voluntary Compliance 

Taxpayers have the necessary information and support to voluntarily comply at a reasonable cost to themselves.


open P3 – 7 Scope, currency and accessibility of information

open P3 - 8 Time taken to respond to taxpayer information requests

open P3 – 9 Monitoring of taxpayer perceptions of service

Filing of Tax Returns  

Taxpayers file returns on time.


open P4 – 10 On -time filing rate

Payment of Obligations 

Taxpayers pay their taxes in full on time.


open P5 - 11 Timeliness of payments

open P5 – 12 Stock and flow of tax arrears

Ensuring Accuracy of Reporting 

Taxpayers report complete and accurate information in their tax returns


open P6 – 13 Use of tax audits and other initiatives to detect and deter inaccurate reporting

open P6 – 14 Coverage of automated information cross checking.

open P6 – 15 Monitoring the extent of inaccurate reporting

Tax Dispute Resolution 

The tax dispute resolution process is independent, accessible to taxpayers, and effective in resolving disputed matters in a timely manner.


open P7 – 16 Existence of an Independent, workable and graduated resolution process

open P7 – 17 Stock and flow of dispute cases

open P7 – 18 Time taken to resolve disputes

open P7 – 19 Degree to which dispute outcomes are acted upon

Operational Efficiency and Effectiveness 

The Tax Administration’s operations are efficient and effective in performing key functions and achieving expected outcomes.


open P8 – 20 Achievement of tax revenue outcomes

open P8 – 21 Use of efficient collection and reporting systems

open P8 – 22 Efficiency of processing and accounting systems

Accountability and Transparency 

The Tax Administration is transparent in the conduct of its activities and accountable to the Government & the community.


open P9 – 23 External oversight of the Tax Administration

open P9 – 24 Level of internal controls

open P9 – 25 Public perception of integrity

open P9 – 26 Publication of activities, results and plans

Inegrity of Taxpayer Base Assessment of Risk Supporting Voluntary Compliance Filing of Returns Payment of Obligations Accuracy of Reporting Tax Dispute Resolution Efficiency of Tax Administration Accountability and Transparency