|Market segment||GST pre-issue refund checks||Total GST pre-issue refund checks||GST post-issue refund checks||Total GST post-issue refund checks||Total GST refund checks|
|Large Business (including Gov't & NFP)||820||555||1,375|
|Not for Profit (NFP)||246||61||307||12||12||24||331|
|Market segment||Other GST audit activities||Total other GST audits||Total|
|Audit||Rego Integrity||Non lodge||Record keeping||Advice||DGST||Leverage||Issues|
|Large Business (including Gov't & NFP)||1,208||5||135||1,348||2,723|
|Not for Profit (NFP)||17||60||77||408|
Notes to Table:
* The ATO has stated that the above table shows the full work plan (in numbers) for GST for 2004-05. It also notes that the total number of GST refund checks published in the 2004-05 Compliance Program has been reduced as a result of the Override policy and that GST pre-issue refund checks will continue to reduce via implementation of the Override policy.
* An Issues Audit involves a single issue over multiple BAS.
* Micro segment Audit figure of 23,772 includes 360 audits by ILEC.
* Small/Medium segment Audit figure of 2,271 includes 230 audits by ILEC
* The ATO has also noted that 40 per cent of the cases included in the column headed 'GST pre issue refund checks-phone' are early-released and not subject to verification with taxpayers
* The deferred GST ('DGST') scheme allows importers to defer payment of GST on certain taxable importations into Australia
95 This table was provided to the Inspector-General by the Tax Office in ATO Minute No IGT-GST17-2004, dated 27 September 2004.