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
Phone Field Phone Field
Micro Business 55,628 4,837 60,465 8,080 703 8,783 69,248
Small/Medium Business 9,813 854 10,667 1,426 124 1,550 12,217
Large Business (including Gov't & NFP) 820 555 1,375
Government 738 185 923 36 35 71 994
Not for Profit (NFP) 246 61 307 12 12 24 331
Total 66,425 5,937 73,182 9,554 874 10,983 84,165
Market segment Other GST audit activities Total other GST audits Total
Audit Rego Integrity Non lodge Record keeping Advice DGST Leverage Issues
Micro Business 23,772 22,796 7,224 1,494 24,695 3,407 73,398 156,786 226,034
Small/Medium Business 2,271 784 1,245 5,111 12,750 22,161 34,378
Large Business (including Gov't & NFP) 1,208 5 135 1,348 2,723
Government 157 540 697 1,691
Not for Profit (NFP) 17 60 77 408
Total 27,425 23,580 8,474 1,494 24,695 8,518 86,148 735 181,069 265,234

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.