• AUSTRALIAN TAXATION OFFICE
    SCHEDULE OF COMMITMENTS

    as at 30 June 2013
        2013   2012
        $'000   $'000
    BY TYPE        
             
    Commitments receivable        
    Sublease rental income   (26,334)   (854)
    GST recoverable on commitments   (324,603)   (316,229)
    Other commitments   (5,088)   (681)
    Total commitments receivable   (356,025)   (317,764)
             
    Commitments payable        
             
    Capital commitments 1        
    Plant and equipment   19,185   -
    Intangibles   -   1,633
    Total capital commitments   19,185   1,633
             
    Other commitments        
    Operating leases 2   2,141,666   2,352,049
    Other   1,668,489   1,341,171
    Total other commitments   3,810,155   3,693,220
             
    Total commitments payable   3,829,340   3,694,853
             
    Net commitments by type   3,473,315   3,377,089
             
    BY MATURITY        
             
    Commitments receivable        
             
    Sublease rental income        
    One year or less   (6,867)   (854)
    From one to five years   (19,466)   -
    Total sublease rental income   (26,333)   (854)
             
    GST recoverable on commitments        
    One year or less   (63,900)   (48,605)
    From one to five years   (158,590)   (152,930)
    Over five years   (102,113)   (114,694)
    Total GST recoverable on commitments   (324,603)   (316,229)
             
    Other commitments        
    One year or less   (1,933)   (681)
    From one to five years   (3,155)   -
    Total other commitments   (5,088)   (681)
             
    Total commitments receivable   (356,024)   (317,764)
             
    BY MATURITY        
             
    Commitments payable        
             
    Capital 1 commitments        
    One year or less   17,983   1,121
    From one to five years   1,201   512
    Total capital commitments   19,184   1,633
             
    Operating lease 2 commitments      
    One year or less   234,054   230,424
    From one to five years   784,365   859,993
    Over five years   1,123,247   1,261,632
    Total operating lease commitments 2,141,666   2,352,049
             
    Other commitments        
    One year or less   520,765   357,717
    From one to five years   1,147,724   983,454
    Total other commitments   1,668,489   1,341,171
             
    Total commitments payable   3,829,339   3,694,853
             
    Net commitments by maturity   3,473,315   3,377,089

    All commitments are GST inclusive where relevant.


    1 Capital commitments relate to future payments under existing contracts for perpetual and enterprise software licences.

    2 Operating leases are effectively non-cancellable and comprise:

    Nature of lease General description of leasing arrangements
    Leases for property
    • The ATO has a range of long and short term leases with fixed dates for expiry. Approximately half of the leases have options to renew.
    • A number of leases were extended in 2012-13 between one and five years.
    • The majority of the leases are subject to rent reviews and the frequency is usually annual or biennial. The rent reviews can be fixed, to market or linked to the Consumer Price Index.
     

    The above statement should be read in conjunction with the accompanying notes

      Last modified: 13 Oct 2014QC 42716