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  • Administered cash flow statement

    Administered cash flow statement for the period ended 30 June 2017
      2017$'m 2016$'m
    OPERATING ACTIVITIES
    Income tax1 275,573 261,852
    Indirect tax1 83,301 80,527
    Other revenue1 1,205 1,260
    Superannuation holding account2 3 21
    Subsidies paid3 (9,334) (9,096)
    Personal benefits3 (1,192) (1,193)
    Interest3 (171) (191)
    Other3 (295) (450)
    Net cash from operating activities 349,090 332,730
    Cash at the beginning of the reporting period 393 387
    Cash from Official Public Account
    Appropriations 102,490 102,144
    Special accounts 47 54
    Total cash used from official public account 102,537 102,198
    Cash to official public account
    Administered receipts (451,536) (434,868)
    Special accounts (47) (54)
    Total cash to official public account (451,583) (434,922)
    Cash at the end of the reporting period 437 393

    1 Prior year adjustments have been made to these amounts in accordance with AASB 108 paragraph 29.
    2 Represents the net amount of cash received and cash used for SHA. In prior year, these amounts were reported separately.
    3 These amounts are reported as a negative figure to represent outflows. In prior year, these amounts were reported as a positive figure under Cash used.

    Accounting Policy

    The administered cash flow statement represents the total cash received or paid by the primary operating activities of the ATO. Therefore, the categories disclosed above are treated on a net basis. For example, a refund relating to Income tax is defined as an overpayment of tax and treated as a reduction to the Income tax category. Positive amounts represent an inflow and negative amounts represent an outflow for the relevant category. More detailed information in relation to refunds can be found in the Special Appropriations Note 18C.

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

      Last modified: 30 Oct 2017QC 53667