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Performance Outcome Areas

Integrity of the Registered Taxpayer Base 

Taxpayers are included in the taxpayer registration base and
the information held about them is accurate.

Indicators

open P1.1 Accurate & reliable information

open P1.2 Knowledge of the potential taxpayer base

Assessment of Risk 

The Tax Administration is clear about the risks to the system of
tax administration and is responding to them.

Indicators

open P2.3 Identification, assessment, ranking & quantification
of compliance risks

open P2.4 Identification, assessment and ranking of institutional risks

open P2.5 Designing, implementing, monitoring & evaluating
risk mitigation activities

Supporting Voluntary Compliance 

Taxpayers have the necessary information and encouragement
to voluntarily comply.

Indicators

open P3.6 Scope, currency & accessibility of information

open P3.7 Time taken to respond to taxpayer information requests

open P3.8 Monitoring taxpayer perceptions of service

Filing of Returns 

Taxpayers file their tax returns as required by law.

Indicators

open P4.9 Tax return filing rate

open P4.10 On-time filing rate

Payment of Obligations 

Taxpayers meet their payment obligations.

Indicators

open P5.11 Timeliness of payments

open P5.12 Stock & flow of tax arrears

Accuracy of Reporting 

The Tax Administration assesses the level of accuracy of reporting through intelligence gathering, research studies and active verification.

Indicators

open P6.13 Knowledge of the level of accurate reporting

open P6.14 Strength of taxpaying culture

open P6.15 Compliance strategy alignment & verification
activity revenue results

Tax Dispute Resolution 

The dispute resolution process is independent and effective.

Indicators

open P7.16 Independent, workable, & graduated process

open P7.17 Stock & flow of dispute cases

open P7.18 Time taken to resolve dispute cases

open P7.19 Dispute outcomes acted on

Efficiency of Tax Administration 

The Tax Administration’s operations are efficient and focus on the most important functions and outcomes.

Indicators

open P8.20 Tax revenue outcomes

open P8.21 Use of efficient collection & reporting systems

open P8.22 Efficiency of processing & accounting systems

open P8.23 Core tax administration focus

Accountability & Transparency 

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

Indicators

open P9.24 External oversight of the Tax Administration

open P9.25 Level of internal controls

open P9.26 Public perception of integrity

open P9.27 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