• Appendix 12: Agency resource statement

    Table 4.28 Agency resource statement, 2012–13

     

    Actual available
    appropriations
    for 2012–13
    $'000
    (a)

    Payments made
    2012–13
    $'000
    (b)

    Balance remaining
    $'000
    (a) – (b)

    Ordinary annual services(1)

     

     

     

    Departmental appropriation

     

     

     

    Prior year departmental appropriation

    393,874

    352,229

    41,645

    Previous year's outputs

    Departmental appropriation(2)

    3,352,652

    2,955,239

    397,413

    Reductions

    (7,455)

    (7,455)

    Additions (FMA Act s30 repayments)

    417

    417

    S.31 receipts

    237,229

    236,358

    871

    Total

    3,976,717

    3,544,243

    432,474

    Administered expenses

     

     

     

    Outcome 1/Administered program/Annual appropriation

    4,536

    4,527

     

    Prior year appropriation available for current year payments (s11)

     

    Total

    4,536

    4,527


    TOTAL ORDINARY ANNUAL SERVICES

    3,981,253

    3,548,770

     

    Other services(3)

     

     

     

    Departmental non-operating

     

     

     

    Equity injections

    64,649

    30,573

    34,076

    Previous years' outputs

    38,488

    5,950

    32,538

    Appropriation reductions

    Total

    103,137

    36,523

    66,614

    TOTAL OTHER SERVICES

    103,137

    36,523

    66,614

    Special appropriations(4)




    Special appropriations limited by criteria/entitlement

     

     

     

    Product Grants and Benefits Administration Act 2000 – cleaner fuels grant scheme

     

    44,303

     

    Product Grants and Benefits Administration Act 2000 – product
    stewardship for oil

     

    33,421

     

    Superannuation Guarantee (Administration) Act 1992

     

    348,603

     

    Small Superannuation Accounts Act 1995 – section 76(9)

     

    20

     

    Taxation Administration Act 1953 – section 16 (Non–refund items)

     

    8,555,175

     

    Taxation Administration Act 1953 – section 16 (Tax refunds)

     

    86,556,510

     

    Financial Management and Accountability Act 1997 – section 28

     

    54,738

     

    Total special appropriations


    95,592,770


    Special accounts




    Opening balance

    84,878

     

     

    Receipts to special accounts

    58,269

     

     

    Payments made

     

    61,900

     

    Closing balance

     

     

    81,247

    TOTAL RESOURCING AND PAYMENTS

    4,227,537

    99,239,963


    1 Appropriation Acts (No.1 and 3) 2012–13. This includes prior-year departmental appropriations, FMA Act s31 agency receipts and FMA Act s30 repayments.
    2 Includes an amount of $110.8m in 2012–13 for the Departmental Capital Budget. For accounting purposes, this amount has been designated as 'contributions by owners'.
    3 Appropriation Acts (No. 2 and 4) 2012–13.
    4 Special appropriations are net of refunds credited (FMA Act s30) and actual available appropriations are unlimited.

    Table 4.29 Budgeted expenses and resources for Outcome 1

    Outcome 1: Confidence in the administration of aspects of Australia's taxation and superannuation systems through helping people to understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law

    Budget(1) 2012–13
    $'000
    (a)

    Actual expenses
    2012–13 $'000
    (b)

    Variation 2012–13
    $'000
    (a) – (b)

    Program 1.1.1: Our expertise supports government priorities and encourages community participation

    Departmental expenses 

    Departmental items

    446,107

    451,167

    (5,060)

    Total for Program 1.1.1

    446,107

    451,167

    (5,060)

    Program 1.1.2: We support people willing to participate and make it as easy as possible for them to fulfil their
    responsibilities at minimum cost

    Departmental expenses

     

     

     

    Departmental items

    1,101,536

    1,065,754

    35,782

    Total for Program 1.1.2

    1,101,536

    1,065,754

    35,782

    Program 1.1.3: We support and protect people by dealing with those not willing to comply

    Administered expenses

     

     

     

    Ordinary Annual Services (Appropriation Bills No. 1 and 3)

    4,536

    4,527

    9

    Departmental expenses

     

     

     

    Departmental items

    1,721,144

    1,731,235

    (10,091)

    Total for Program 1.1.3

    1,725,680

    1,735,762

    (10,082)

    Program 1.2: Tax Practitioners Board

    Departmental expenses

     

     

     

    Departmental items

    16,982

    17,444

    (462)

    Total for Program 1.2

    16,982

    17,444

    (462)

    Program 1.3: Australian Business Register

    Departmental expenses

     

     

     

    Departmental items

    162,092

    145,006

    17,086

    Total for Program 1.3

    162,092

    145,006

    17,086

    Program 1.4: Australian Valuation Office

    Departmental expenses

     

     

     

    Special account

    34,553

    34,725

    (172)

    Total for Program 1.4

    34,553

    34,725

    (172)

    Program 1.5: Australian Charities and Not-for-profits Commission

    Departmental expenses

     

     

     

    Special account

    14,544

    13,322

    1,222

    Total for Program 1.5

    14,544

    13,322

    1,222

    Program 1.6: Australian Screen Production Incentive

    Administered expenses

     

     

     

    Special appropriations

    267,000

    218,998

    48,002

    Total for Program 1.6

    267,000

    218,998

    48,002

    Program 1.7: Cleaner Fuels Grant Scheme

    Administered expenses

     

     

     

    Special appropriations

    40,000

    44,498

    (4,498)

    Total for Program 1.7

    40,000

    44,498

    (4,498)

    Program 1.8: Fuel Tax Credits Scheme

    Administered expenses

     

     

     

    Special appropriations

    5,519,000

    5,439,801

    79,199

    Total for Program 1.8

    5,519,000

    5,439,801

    79,199

    Program 1.9: National Rental Affordability Scheme

    Administered expenses

     

     

     

    Special appropriations

    33,000

    42,192

    (9,192)

    Total for Program 1.9

    33,000

    42,192

    (9,192)

    Program 1.10: Product Stewardship for Oil

    Administered expenses

     

     

     

    Special appropriations

    35,000

    33,263

    1,737

    Total for Program 1.10

    35,000

    33,263

    1,737

    Program 1.11: Research and Development Tax Incentive

    Administered expenses

     

     

     

    Special appropriations

    1,471,000

    2,190,769

    (719,769)

    Total for Program 1.11

    1,471,000

    2,190,769

    (719,769)

    Program 1.12: Baby Bonus

    Administered expenses

     

     

     

    Special appropriations

    1,000

    1,048

    (48)

    Total for Program 1.12

    1,000

    1,048

    (48)

    Program 1.13: Education Tax Refund

    Administered expenses

     

     

     

    Special appropriations

    0

    49

    (49)

    Total for Program 1.13

    0

    49

    (49)

    Program 1.14: First Home Saver Accounts

    Administered expenses

     

     

     

    Special appropriations

    17,000

    19,206

    (2,206)

    Total for Program 1.14

    17,000

    19,206

    (2,206)

    Program 1.15: Low Income Superannuation Contribution

    Administered expenses

     

     

     

    Special appropriations

    954,600

    913,000

    41,600

    Total for Program 1.15

    954,600

    913,000

    41,600

    Program 1.16: Private Health Insurance Rebate

    Administered expenses

     

     

     

    Special appropriations

    206,000

    200,661

    5,339

    Total for Program 1.16

    206,000

    200,661

    5,339

    Program 1.17: Superannuation Co-contribution Scheme

    Administered expenses

     

     

     

    Special appropriations

    83,000

    110,811

    (27,811)

    Total for Program 1.17

    83,000

    110,811

    (27,811)

    Program 1.18: Superannuation Guarantee Scheme

    Administered expenses

     

     

     

    Special appropriations

    328,000

    352,034

    (24,034)

    Total for Program 1.18

    328,000

    352,034

    (24,034)

    Program 1.19: Interest on Overpayments and Early Payments

    Administered expenses

     

     

     

    Special appropriations

    500,000

    503,337

    (3,337)

    Total for Program 1.19

    500,000

    503,337

    (3,337)

    Program 1.20: Bad and Doubtful Debts and Remissions

    Administered expenses

     

     

     

    Expenses not requiring appropriation in budget year

    6,782,536

    7,389,348

    (606,812)

    Total for Program 1.20

    6,782,536

    7,389,348

    (606,812)

    Program 1.21: Other Administered

    Administered expenses

     

     

     

    Special appropriations

    60,000

    23,797

    36,203

    Total for Program 1.20

    60,000

    23,797

    36,203





    Outcome 1 Totals by appropriation type




    Administered expenses

     

     

     

    Ordinary Annual Services (Appropriation Bill No. 1&3)

    4,536

    4,527

    9

    Special appropriations

    9,514,600

    10,093,464

    (578,864)

    Expenses not requiring appropriation in budget year

    6,782,536

    7,389,348

    (606,812)

    Departmental expenses

     

     

     

    Departmental appropriation

    3,306,256

    3,253,888

    52,368

    Special accounts

    49,097

    48,047

    1,050

    Expenses not requiring appropriation in budget year(2)

    141,605

    156,718

    (15,113)

    TOTAL EXPENSES FOR OUTCOME 1

    19,798,630

    20,945,992

    (1,147,362)

    1 Budget 2012–13 relates to Estimated Actual published in the 2013–14 Portfolio Budget Statements, and includes any subsequent adjustments made to the original 2012–13 Budget.
    2 Expenses not requiring appropriation in budget year includes depreciation (excluding AVO depreciation), resources received free of charge and write-down and impairment of assets.

    Table 4.30 Spatial reporting outcomes, 2012–13

     

    Category(1)

    Budget
    estimate 2012–13(2)
    $m
    (a)

    Actual
    expenses 2012–13
    $m
    (b)

    Variation
    $m
    (a) – (b)

    Program 1.6 Australian screen production incentive

    Regional

     

    Non-regional

     

    Non-specific

    221

    219

    2

    Program 1.7 Cleaner fuels grant scheme

    Regional

    2

    3

    (1)

     

    Non-regional

    31

    37

    (6)

     

    Non-specific

    4

    (4)

    Program 1.8 Fuel tax credits scheme(3)

    Regional

    3,940

    3,864

    76

     

    Non-regional

    1,659

    1,550

    109

     

    Non-specific

    1

    26

    (25)

    Program 1.9 National rental affordability scheme

    Regional

     

    Non-regional

     

    Non-specific

    87

    42

    45

    Program 1.10 Product stewardship for oil

    Regional

    15

    12

    3

     

    Non-regional

    29

    21

    8

     

    Non-specific

    Program 1.11 Research and development tax incentive

    Regional

    113

    163

    (50)

     

    Non-regional

    1,085

    2,028

    (943)

     

    Non-specific

    2

    2

     

     

     

     

     

    Program 1.14 First home saver accounts

    Regional

    3

    2

    1

     

    Non-regional

    18

    17

    1

     

    Non-specific

    ..

    ..

    Program 1.15 Low income superannuation contribution

    Regional

    299

    275

    24

     

    Non-regional

    653

    631

    22

     

    Non-specific

    4

    7

    (3)

    Program 1.16 Private health insurance rebate

    Regional

    69

    59

    10

     

    Non-regional

    151

    140

    11

     

    Non-specific

    1

    2

    (1)

    Program 1.17 Superannuation co-contribution

    Regional

    52

    39

    13

     

    Non-regional

    93

    72

    21

     

    Non-specific

    ..

    ..

    Program 1.21 Other programs(4)

    Regional

    29

    24

    5

     

    Non-regional

     

    Non-specific

    Total(5)

    Regional

    4,522

    4,441

    81

     

    Non-regional

    3,719

    4,496

    (777)


    Non-specific

    316

    300

    16

    1 For spatial reporting purposes, regional Australia is classified as all of Australia except for areas classified as major cities, based on the Australian Bureau of Statistics Australian Standard Geographic Classification Remoteness Structure. Non-specific is used where it cannot be determined if funding is being used in a regional or non-regional area.
    2 Original Budget 2012–13 – see Regional Ministerial Statement 2012–13.
    3 Fuel tax credits claims for the mining and agricultural industries have been classified as regional.
    4 Includes the Seafarer tax offset and the Conservation tillage tax offset.
    5 Amounts in Table 4.30 and amounts reported in the financial statements may differ due to rounding.
    .. Not zero, but rounded to zero.
    – Nil.

    Material variance in the regional split for the cleaner fuels scheme is due to re-examination of the benefits paid in the non-specified range location to allocate between regional and non-regional. There were small differences in the estimated value of regional and non-regional claims for the fuel tax offset due to the mining and agricultural industries making a greater share of claims than forecast relative to non-regional claims.

      Last modified: 06 Oct 2014QC 42616