Regulator performance framework
Australian Taxation Office: Activity-based evidence and metrics
The ATO will demonstrate performance against the six KPIs in the Regulator Performance Framework through a combination of activity-based evidence and metrics. These metrics are grouped under a series of ‘measures of good regulatory performance’ that relate to each KPI. A narrative and supporting statements will be provided to supplement these activity-based evidence and metrics. Where available, baseline and trend information will also be provided.
The annual reporting requirement for the Regulator Performance Framework will supplement monthly reporting of the ATO’s service commitments on ato.gov.au. The ATO also undertakes regular performance monitoring throughout the year and reports to the ATO Executive Committee on a quarterly basis.
The ATO conducts a number of research activities to measure and evaluate our performance. The research activities address community perceptions of service quality as well as information to improve the client experience such as digital benchmarking. Best practice methods for Australian research standards are followed.  A series of client experience surveys are currently under development and will include questions that will provide additional metrics against several of the KPIs. 

KPI 1 – Regulators do not unnecessarily impede the efficient operation of regulated entities	
Measures of good regulatory performance	Activity-based evidence and metrics	
1.	Demonstrate an understanding of the operating environment of the industry or organisation, or the circumstances of individuals and the current and emerging issues that affect the sector.	Regular, ongoing consultations or engagement with stakeholders on policies and procedures, including independent experts and industry associations.	
1.		To be demonstrated by the following metrics:
•	Number of matters that have been consulted on (metric also reported under KPI 3 measure 2 and KPI 6 measures 1 and 2)
2013-14	

114 (significant matters)	

•	Communication of our decision to consult on matters submitted (within 20 days) (metric also reported under KPI 6 measure 2)
2013-14	

76%	

•	Number of hits on the consultation page of ato.gov.au
No results yet - to be reported in 2015-16
•	Client experience surveys (in development)
No results yet - to be reported in 2015-16
	Reporting will also include a qualitative assessment of the insights derived from, and the quality of, consultation and engagement, as well as the outcomes achieved. This assessment will draw on:
•	Engagement with stakeholders and consultation groups 
•	Individual assistance visits to small businesses 
•	After-hours call back service for small business operators
•	Work with accounting software providers and banking sector
•	Work with multicultural communities
•	Early engagement with large businesses
•	Small business fix-it squads
	
	Environment scanning is undertaken regularly and at a minimum, on an annual basis	
	No quantitative metrics are available.
	Reporting will include a qualitative assessment of the insights derived from scans and proposed changes to the ATO’s operations. This assessment will draw on:
•	Regular environmental scans are undertaken:
–	Year round horizon and environmental scanning for new or emerging threats and opportunities
–	Annual strategic risk intelligence scans 
–	Tri-annual environmental scanning of international revenue agency developments	
2.	Take actions to minimise the potential for unintended negative impacts of ATO activities on taxpayers or affected supplier industries and supply chains.	Documented responsiveness to feedback from taxpayers and advisers, including feedback from existing complaint mechanisms and surveys of taxpayers and advisers.	
1.		To be demonstrated by the following metrics:
•	Service commitment – People surveyed agreed that the ATO listens to and responds to feedback (metric also reported under KPI 3 measure 2)
2013-14	
March 2015	

53%	
56%	

•	Number of complaints received
2011-12	
2012-13	
2013-14	

38,037	
26,435	
23,900	

•	Service commitment - Percentage of complaints received resolved in 15 business days (target 85%)
2013-14	
2014-15 YTD	

94%	
94%	

•	Client experience surveys (in development)
No results yet - to be reported in 2015-16	Reporting will also include a qualitative assessment of the responsiveness to taxpayer feedback. This assessment will draw on:
•	Engagement with stakeholders and consultation groups - eight stewardship committees: 
•	Individual assistance visits to small businesses 
•	After-hours call back service for small business operators
•	Resource rent tax conferences and forums 
•	Work with accounting software providers and banking sector
•	Work with multicultural communities
•	Early engagement with large businesses
	
	Demonstrated engagement with relevant international organisations to learn from peer experiences and share better practices.	
	No quantitative metrics are available.
	Reporting will include a qualitative assessment of the lessons or better practices that were identified for possible adoption by the ATO. Possible examples of engagement include:
•	Strong relationships with other revenue authorities
•	Global forums
•	Tax information-sharing agreements with other countries.
•	G20 agenda for Australia’s presidency in 2014
•	OECD working parties
•	International Tax Symposium in Tokyo 
•	OECD Forum on Tax Administration
•	Delegations to Australia
•	Hosted tax officials from China State Administration of Taxation 
•	SGATAR (Study Group on Asian Tax Administration and Research)
•	Papua New Guinea Internal Revenue Commission - Strongim Gavman Program and the PNG-ATO Twinning scheme.
•	Placements in Indonesia and other countries across the Pacific.
•	Australia Indonesia Partnership for Economic Governance
•	Joint International Tax Shelter Information Centre	
3.	Implement continuous improvement strategies to reduce the costs of compliance for taxpayers.	To be demonstrated by the following metrics:
•	Adjusted average cost to individual taxpayers of managing their tax affairs
No results yet - to be reported in 2014-15
•	Time-cost index for business and superannuation funds to prepare and complete key tax forms
No results yet - to be reported in 2014-15
•	Reduction in the unintended administrative costs to business of complying with government regulation
No results yet - to be reported in 2014-15
•	Increased use of the  ABR as the national business dataset by government agencies and the community (metric also reported under KPI 4 measure 2)
No results yet - to be reported in 2014-15
•	Proportion of ABN applicants obtaining a decision online at the point of application
No results yet - to be reported in 2014-15
•	Client experience surveys (in development)
No results yet - to be reported in 2015-16
	Reporting will also include a qualitative assessment of improvement strategies implemented. This assessment will draw on:
•	Expansion of fairness research and implementation of strategies resulting from research
•	Small business/employer initiatives
•	Low income super contributions – no-touch process
•	Small Business Superannuation Clearing House
•	Employers - choice of fund forms 
•	Monthly PAYG instalments
•	Communication with small business
•	PAYG entry thresholds 
•	Minerals resource rent tax return exemption
•	Use of myGov for tax return lodgments
•	Engagement with tax professionals
•	Cost of compliance research

KPI 2 – Communication with regulated entities is clear, targeted and effective	
Measures of good regulatory performance	Activity-based evidence and metrics	
1.	Provide guidance and information that is up to date, clear, accessible and concise through media appropriate to the target audience.	Guidance material is timely.	
1.		To be demonstrated by the following metrics:
•	Number of guidance products provided (metric also reported under KPI 3 measure 2 and KPI 5 measure 2)
2011-12	
2012-13	
2013-14	

 35,098	
 31,026	
 35,790	

•	Number of private rulings provided
Reporting will also include percentage within timeliness standard (2013-14 result 94.3% overall).
	
2011-12	
2012-13	
2013-14	

TOTAL	
8,383	
7,840	
7,851	

Income tax:	

	

 -Individuals	
2,939	
2,763	
3,357	

 -Micro	
2,264	
1,959	
2,139	

 -SME	
351	
364	
451	

 -Large	
246	
219	
272	

 -Not for profit	
192	
143	
138	

 -Govt	
107	
102	
97	

GST	
1,141	
1,169	
1,119	

Super	
1,050	
1,045	
234	

Excise	
93	
76	
44	

•	Elapsed time in days for private rulings
 	
Average days	
Median days	

2012–13	
2013–14	
2012–13	
2013–14	

Income tax	

 	

 - Individuals	
41	
32	
26	
20	

 - Micro	
54	
53	
35	
29	

 - SME	
77	
84	
46	
61	

 - Large	
122	
76	
63	
51	

 - Not for profit	
73	
61	
42	
32	

 -Government	
92	
70	
53	
42	

GST	
61	
53	
38	
36	

Super	
47	
48	
36	
36	

Excise	
53	
56	
38	
45	

•	Number of public rulings and determinations provided
Reporting will also include percentage within timeliness standard (2013-14 result 80.5% overall)

2011-12	
2012-13	
2013-14	

92	
69	
72	

•	Number of class rulings provided
2011-12	
2012-13	
2013-14	

87	
125	
109	

•	Number of product rulings provided
2011-12	
2012-13	
2013-14	

35	
19	
22	

	Reporting will also include a qualitative assessment of the management of requests for advice and guidance, including their timeliness relative to the needs of taxpayers. This assessment will draw on initiatives such as:
•	Priority ruling process for private and class rulings	
1.		Communications are appropriate to circumstances and comply with government accessibility guidelines.	
1.		To be demonstrated by the following metrics:
•	Service commitment – People surveyed agreed that the ATO provides information that can be relied on* and understood** (metric also reported under KPI 2 measure 2)
2013-14	
March 2015	

76%*
79%**	
77%*
78%**	

•	Service commitment – People surveyed agreed that the ATO provides information sufficient to meet their needs (metric also reported under KPI 2 measure 2)
2013-14	
March 2015	

77%	
78%	

•	Service commitment – People surveyed agreed that the ATO makes it easy to access services* and information**
2013-14	
March 2015	

72%*
73%**	
75%	

	Reporting will also include a qualitative assessment of information on the communication channels used relative to the needs of taxpayers, including:
•	Services designed to reduce red tape
•	Social media - Facebook, Twitter, LinkedIn, YouTube 
•	Webinars
•	Mobile optimised website
•	ato.gov.au benchmarking research
•	myGov
•	myTax
•	Small Business Assist tool
•	ATO app
•	Fact sheets
•	Field visits
	
	Feedback is sought from stakeholders on the ATO’s guidance and advice via a wide range of mechanisms, including stakeholder surveys. Demonstrated mechanisms are in place for responding to stakeholder engagement/complaint.	
	No quantitative metrics are available.
	Reporting will include a qualitative assessment of feedback mechanisms offered and used, as well as the level of staff compliance with documented processes. This assessment will draw on:
•	Engagement with stakeholders and consultation groups including quarterly corporate perceptions survey and targeted stakeholder surveys
•	Conformance reporting	
2.	Provide decisions and advice in a timely manner, clearly articulating expectations and the underlying reasons for decisions.	Decisions made within timeframes and those timeframes are published.	
1.		To be demonstrated by the following metrics:
•	Service commitment - Percentage of taxpayer requests finalised in 28 calendar days (target 85%) (metric also reported under KPI 5 measure 2)
2013-14	
2014-15 YTD	

88%	
89%	

•	Service commitment – Percentage of private rulings finalised in 28 calendar days of receiving all necessary information (target 80%) (metric also reported under KPI 5 measure 2)

2013-14	
2014-15 YTD	

94%	
91%	

•	Elapsed time in days for private rulings
 	
Average days	
Median days	

2012–13	
2013–14	
2012–13	
2013–14	

Income tax	

 	

 - Individuals	
41	
32	
26	
20	

 - Micro	
54	
53	
35	
29	

 - SME	
77	
84	
46	
61	

 - Large	
122	
76	
63	
51	

 - Not for profit	
73	
61	
42	
32	

 -Government	
92	
70	
53	
42	

GST	
61	
53	
38	
36	

Super	
47	
48	
36	
36	

Excise	
53	
56	
38	
45	

•	Service commitment – Percentage of objections finalised in 56 calendar days of receiving all necessary information (target 70%)
2013-14	
2014-15 YTD	

91%	
86%	

•	Service commitment – People surveyed agreed that the ATO informs them of what they need to do
2013-14	
March 2015	

80%	
82%	

•	Service commitment – People surveyed agreed that the ATO provides information that can be relied on* and understood** (metric also reported under KPI 2 measure 1)
2013-14	
March 2015	

76%*
79%**	
77%*
78%**	

•	Service commitment – People surveyed agreed that the ATO  provides information sufficient to meet their needs (metric also reported under KPI 2 measure 1)
2013-14	
March 2015	

77%	
78%	

•	Service commitment – Objections – if we find that the request raises particularly complex matters that will take more than 56 calendar days to resolve after receiving all the required information, we will aim to contact you within 14 calendar days to negotiate an extended reply (target 80%)
2013-14	
2014-15 YTD	

89%	
90%	

•	Service commitment – Private rulings – if we find that your request raises particularly complex matters that will take more than 28 calendar days to resolve after receiving all the necessary information, we will aim to contact you within 14 calendar days to negotiate a due date (target 80%)
2013-14	
2014-15 YTD	

87%	
89%	

	Reporting will also include a qualitative assessment of the timeliness of decisions. This assessment will draw on:
•	All service commitments (and timeframes) are published on ato.gov.au and updated monthly
•	Community perceptions of fairness 	
3.	Provide advice that is consistent and supports predictable outcomes.	Decisions accompanied by statement of reasons and advice about relevant review or appeal mechanisms, where appropriate.	
1.		To be demonstrated by the following metrics:
•	Community satisfaction with ATO performance
2013-14	

75%	

•	Corporate perceptions survey question – ‘The ATO applies the tax and superannuation law with certainty and consistency’
No results yet - to be reported in 2015-16
	Reporting will also include a qualitative assessment of the procedures followed in provision of advice. This assessment will draw on feedback and approaches relating to:
•	Corporate perceptions surveys
•	Community perceptions of fairness
•	Rulings (private, public, class, product)
•	Priority ruling process for private and class rulings	
	Approved procedures for communications (including issue-specific scripts if relevant) are available for staff use when interacting with taxpayers.	
	No quantitative metrics are available.	Reporting will also include a qualitative assessment of the communications procedures in place and ATO staff adherence to the procedures.	

KPI 3 – Actions undertaken by regulators are proportionate to the regulatory risk being managed	
Measures of good regulatory performance	Activity-based evidence and metrics
	
1.	Apply a risk-based, proportionate approach to compliance obligations, engagement and regulatory enforcement actions.
	Risk management policies and procedures are available to ATO staff and the public, and adhered to by ATO staff.	
1.		No quantitative metrics are available.	Reporting will include a qualitative assessment of the policies and procedures in place and adherence by ATO staff. This assessment will draw on:
•	Enterprise Risk Management Framework:
–	Operational and administrative risks, threats and vulnerabilities
–	Work program and risk information reviewed by Audit Committee
•	Published risk-assessment processes:
–	Published on ato.gov.au
–	Prioritise how we apply resources
–	Consider distribution of perceived risk throughout various populations
–	Risk-differentiation processes in compliance approach
	
	Compliance and enforcement strategies, consistent with agreed risk management policies are published.	
	To be demonstrated by the following metrics:
•	Cost to collect net $100
2011-12	
2012-13	
2013-14	

$0.95 (inc GST)	
$0.91(inc GST)	
$0.90 (inc GST)	

	Reporting will also include a qualitative assessment of the communication of compliance and enforcement strategies. This assessment will draw on published information, including:
•	Building confidence on ato.gov.au
•	GST governance and risk management guides for small-to-medium enterprises and large businesses
•	Risk assessment processes and risk-management approach to compliance
•	Managing tax evasion and crime	
	Agreed quality assurance processes are in place for staff use.	
	No quantitative metrics are available.	Reporting will include a qualitative assessment of the quality assurance processes in place. This assessment will include outcomes of quality relating to:
•	Quality assurance procedures in place and provided internally for staff use 
•	Universal quality matrix for customer service, accountability, accuracy and performance
	
	Relevant staff are trained in risk management policies, processes and procedures.	
	No quantitative metrics are available.	Reporting will include a qualitative assessment of the relevant training including rates of completion by ATO staff. This will draw on:
•	Risk management – Introduction training (self-paced) is recommended for all staff, with more advanced courses also available depending on role
•	Risk management policy and conformance assessments	
	Statements of expectations and intent are published.	
	No quantitative metrics are available.	Reporting will include a qualitative assessment of the availability, communication and accessibility of published Statements of expectations and intent.	
2.	Regularly reassess preferred approach to regulatory risk. Amend strategies, activities and enforcement actions to reflect changing priorities that result from new and evolving regulatory threats, without diminishing regulatory certainty or impact.	Documented approaches in place to review risk approaches regularly.	
1.		No quantitative metrics are available.	Reporting will include a qualitative assessment of the approaches in place. This will draw on:
•	Published information on how our risk assessment processes work:
–	risk-management approach to compliance
–	differentiated response
–	treatments proportionate to risk
•	Year round horizon and environmental scanning for new or emerging threats and opportunities
•	Annual strategic risk intelligence scans 
•	Tri-annual environmental scanning of international revenue agency developments
	
	Demonstrated engagement with taxpayers to inform them of the ATO’s expectations regarding risk.	
	To be demonstrated by the following metrics (also used in KPI 1):
•	Number of matters that have been consulted on (metric also reported under KPI 1 measure 1)
2013-14	

114 (significant matters)	

•	Number of interpretive guidance products, objections and rulings provided (metric also reported under KPI 2 measure 1)
2011-12	
2012-13	
2013-14	

 35,098	
 31,026	
 35,790	

 	Reporting will also include a qualitative assessment of engagement with taxpayers on ATO’s expectations. This will draw on:
•	Tax Time messaging
•	Taxpayers’ Charter
•	Advice and guidance on ato.gov.au
•	Tax Help
•	Shopfronts presence
•	School visits
	
	Demonstrated avenues for stakeholders to provide feedback and processes or policies to incorporate/consider this when tailoring approaches to risk.	
	To be demonstrated by the following metric:
•	Service commitment – People surveyed agreed that the ATO listens to and responds to feedback (metric also reported under KPI 1 measure 2)
2013-14	
March 2015	

53%	
56%	

	Reporting will also include a qualitative assessment of the available avenues for providing feedback. This will draw on:
•	Consultation and stakeholder engagement
•	Mechanism for lodging complaints, compliments and suggestions
•	Tailored client service relationships with large businesses
	
3.	Recognise the compliance record of taxpayers, including using earned autonomy where this is appropriate. Consider all available and relevant data on compliance, including evidence of relevant external verification.
	Documented enforcement strategy which allows for the compliance records of taxpayers to be considered in determining regulatory actions, including options for graduated compliance actions consistent with the ATO’s powers.	
1.		
No quantitative metrics are available.
	Reporting will include a qualitative assessment of the ATO’s approach, using data holdings to support decision making before undertaking regulatory actions. This will draw on:
•	Compliance actions and client profiles
•	Early engagement strategies
•	External compliance assurance process (pilot)
•	Building confidence on ato.gov.au
	
KPI 4 – Compliance and monitoring approaches are streamlined and coordinated	
Measures of good regulatory performance	Activity-based evidence and metrics
	
1.	Minimise frequency and impact of requests for information and coordinate with similar processes including those of other regulators.
2.	Tailor information requests and only make when necessary and only then in a way that minimises compliance costs of taxpayers.
	Repeat information requests made to taxpayers annually.	
1.		To be demonstrated by the following metric:
•	Client experience surveys (under development)
No results yet - to be reported in 2015-16
	Reporting will also include a qualitative assessment of the ATO’s approach to requesting information and cooperative agreements. This assessment will draw on:
•	Debt – targeted and tailored SMS
•	Tailored client service relationships with large businesses
•	Use of myGov to streamline information with other government agencies
•	Sharing of information with other government agencies (such as Australian Bureau of Statistics, Australian Securities and Investment Commission and Department of Human Services)
	
3.	Utilise existing information to limit the reliance on requests from taxpayers and share the information among other regulators, where possible.
	Information is shared and received among regulators.	
1.		To be demonstrated by the following metrics:
•	Number of memorandums of understanding 
2011-12	
2012-13	
2013-14	

 86	
 104	
110	

•	Number of international information exchanges
2011-12	
2012-13	
2013-14	

1,381	
 1,300	
  495	

•	Increased use of the ABR as the national business dataset by government agencies and the community (metric also reported under KPI 1 measure 3)
No results yet - to be reported in 2015-16
•	Improvement in the quality of key data in the ABR
No results yet - to be reported in 2015-16
	Reporting will also include a qualitative assessment of the ATO’s approach to requesting information and cooperative agreements. This assessment will draw on:
•	GST reporting to states and territories
•	Third-party data matching
•	Pre-filling of tax information
•	Use of myGov to streamline information with other government agencies
•	Sharing of information with other government agencies (such as Australian Bureau of Statistics, Australian Securities and Investment Commission and Department of Human Services)
•	Participation in cross-agency task forces

	Proportion of information obtained from other sources, with input not required from taxpayers and evidence of collected information being acted upon, stored and re-used	
	To be demonstrated by the following metric:
•	Increased use of the ABR as the national business dataset by government agencies and the community (metric also reported under KPI 1 measure 3)
No results yet - to be reported in 2015-16
	Reporting will also include a qualitative assessment of the ATO’s approach to using information obtained from sources other than the taxpayer. This assessment will draw on:
•	Third-party data matching
•	Superannuation fund reporting
•	Use of pre-filled information
•	Sharing of information with other government agencies (such as Australian Bureau of Statistics, Australian Securities and Investment Commission and Department of Human Services)
Taxable payments annual report 	
4.	Base monitoring and inspection approaches on risk and, where possible, take into account the circumstances and operational needs of taxpayers.	Monitoring and enforcement strategies allow for a range of regulatory responses	
1.		To be demonstrated by the following metric:
•	Number of compliance audits, reviews and other checks undertaken
2011-12	
2012-13	
2013-14	

 6.9m	
6.2m	
5.3m	

	Reporting will also include a qualitative assessment of the ATO’s monitoring and enforcement strategies and approaches adopted. This assessment will draw on:
•	Small business benchmarks
•	Commissioner’s discretion to apply penalties
•	Debt collection approaches
•	Superannuation 	
	Regular review and assessment of agreed monitoring and compliance strategies, including use of earned autonomy approaches.	
	No quantitative metrics are available.
	Reporting will include a qualitative assessment of the ATO’s monitoring and compliance strategies and approaches adopted. This assessment will draw on:
•	Annual compliance arrangements
•	Pre-compliance reviews
•	Advance pricing arrangements
•	External compliance assurance process (pilot)	

KPI 5 – Regulators are open and transparent in their dealings with regulated entities	
Measures of good regulatory performance	Activity-based evidence and metrics
	
1.	Ensure risk-based frameworks are publicly available in a format which is clear, understandable and accessible.	Enforcement strategy and risk approach are published.	
1.		
No quantitative metrics are available.
	Reporting will include a qualitative assessment of the communication channels used and the ATO’s enforcement strategy and risk approach. This assessment will draw on:
•	Building trust and confidence website 
•	Social media - Facebook, Twitter, LinkedIn, YouTube 
•	Webinars
•	myGov
•	Fact sheets
•	Field visits
•	Annual compliance arrangements
•	Pre-compliance reviews
•	Advance pricing arrangements
•	External compliance assurance process (pilot)	
2.	Be open and responsive to requests from taxpayers regarding the operation of the tax and superannuation systems, and approaches implemented by the ATO.	Responses to requests from taxpayers provided within specified timeframes.	
1.		To be demonstrated by the following metrics:
•	Service commitment – People surveyed agreed that the time taken was acceptable
2013-14	
March 2015	

71%	
74%	

•	Service commitment – Taxpayer requests finalised in 28 calendar days (target 85%)  (metric also reported under KPI 2 measure 2)
2013-14	
2014-15 YTD	

88%	
89%	

•	Service commitment – Private rulings finalised in 28 calendar days of receiving all necessary information (target 80%) (metric also reported under KPI 2 measure 2)
2013-14	
2014-15 YTD	

94%	
91%	

•	Service commitment – People surveyed agreed that the ATO lets them know of status or delays
2013-14	
March 2015	

57%	
55%	

•	Client experience surveys (under development)
No results yet - to be reported in 2015-16	Reporting will also include a qualitative assessment of the ATO’s responsiveness to taxpayer requests. This assessment will draw on:
•	Expansion of fairness research and implementation of strategies resulting from research
•	Consultation arrangements
•	Tax Issues Entry System	
	Advice and guidance is widely available to stakeholders, with feedback mechanisms in place to support and inform continuous improvement.	
	To be demonstrated by the following metric:
•	Number of interpretive guidance products, objections and rulings provided (metric also reported under KPI 2 measure 1 and KPI 3 measure 2)
2011-12	
2012-13	
2013-14	

 35,098	
 31,026	
 35,790	

	Reporting will also include a qualitative assessment of the availability of advice and guidance as well as the ATO’s use of feedback to inform continuous improvement. This assessment will draw on:
•	Available feedback mechanisms
•	Webinars
•	Advice and guidance products
•	Rulings
•	Fact sheets
•	Field visits
•	Small business assist
•	Alternative dispute resolution	
3.	Ensure performance measurement results are published in a timely manner to ensure accountability to the public.	
No quantitative metrics are available.
	Reporting will include a qualitative assessment of the ATO’s performance measurement and availability of published results. This assessment will draw on:
•	Service commitments
•	Annual report
•	Quarterly performance reporting
•	OECD reports - comparable
•	State of the Service	
4.	Ensure disputes are dealt with in an open and transparent manner	To be demonstrated by the following metric:
•	Perceptions of fairness in disputes
No results yet - to be reported in 2015-16	Reporting will also include a qualitative assessment of the ATO’s disputes management approach and outcomes. This assessment will draw on:
•	Fairness research including survey responses	

KPI 6 – Regulators actively contribute to the continuous improvement of regulatory frameworks	
Measures of good regulatory performance	Activity-based evidence and metrics
	
1.	Establish cooperative and collaborative relationships with stakeholders to promote trust and improve the efficiency and effectiveness of the ATO’s administration.	Documented procedures are in place to allow active and regular engagement with stakeholders.	
1.		To be demonstrated by the following metrics:
•	Number of matters that have been consulted on (metric also reported under KPI 1 measure 1 and KPI 3 measure 2)
2013-14	

114 (significant matters)	

•	Communication of our decision to consult on matters submitted (metric also reported under KPI 1 measure 1)
2013-14	

76%	

•	Client experience surveys (under development)
No results yet - to be reported in 2015-16	Reporting will also include a qualitative assessment of the avenues and procedures for engagement with stakeholders. This assessment will draw on:
•	Consultation Steering Group
•	Stewardship committees
•	Limited-life working groups
•	Co-design workshops
•	Simulation centre
•	Parliamentary committees
•	External scrutineers – Ombudsman, Inspector-General of Taxation, Australian Information Commissioner
	
2.	Engage stakeholders in the development of options to reduce compliance costs.	Number of stakeholder events held to facilitate participation in the development and/or amendment of the operation of the tax and superannuation systems. 	
1.		To be demonstrated by the following metric:
•	Number of matters that have been consulted on (metric also reported under KPI 1 measure 1, KPI 3 measure 2 and KPI 6 measure 1)
2013-14	

114 (significant matters)	

	Reporting will also include a qualitative assessment of the feedback received regarding the usefulness of these consultations. This assessment will draw on:
•	Consultation Steering Group
•	Stewardship committees
•	Limited-life working groups
•	Co-design workshops
•	Simulation centre
•	NESB events
•	Small business fix-it squads
•	Cost of compliance research	
3.	Regularly share feedback from stakeholders and performance information with policy departments to improve the operation of the tax and superannuation systems and associated administrative processes.	Feedback mechanisms are available and made known to all stakeholders.	
1.		
No quantitative metrics are available.
	Reporting will include a qualitative assessment of feedback mechanisms available. This assessment will draw on:
•	Engagement with stakeholders and consultation groups including quarterly corporate perceptions survey and targeted stakeholder surveys
•	Tax Issues Entry System on ato.gov.au
•	Feedback mechanism on ato.gov.au
•	Consultation page on ato.gov.au	
	Documented procedures are in place to facilitate the flow of information between the ATO and policy departments.	
	No quantitative metrics are available.
	Reporting will include a qualitative assessment of the ATO’s processes for sharing information with policy departments. This assessment will draw on:
•	Consultation Steering Group
•	Treasury-ATO Tax and Superannuation Protocol
•	Regular meetings with Treasury
•	Secondments between ATO and Treasury
•	Treasury feedback on engagement with ATO