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  • Appropriations

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    Note 18A: Annual Appropriations for 2017
      Annual appropriation1$'000   Adjustments to appropriation2$'000   Total appropriation$'000   Appropriation applied in 2017 (current and prior years) $'000   Variance3$'000  
    Departmental
    Ordinary annual services 3,197,797 154,642 3,352,439 (3,502,679) (150,240)
    Capital Budget4   111,619 - 111,619 (115,754) (4,135)
    Other services 
    Equity 54,790 - 54,790 (62,148) (7,358)
    Total departmental   3,364,206 154,642 3,518,848 (3,680,581) (161,733)
    Administered  
    Ordinary annual services 
    Capital Budget4   - - - - -
    Administered items 5,303 - 5,303 247 5,056
    Total administered 5,303 - 5,303 247 5,056

    1 Annual Appropriation for Administered consists of $3,093,000 for 2016-17 Annual Appropriation Act (No. 1) and $2,210,000 for 2016-17 Supply Act 1. $2,134,000 from 2016-17 Annual Appropriation Act (No. 1) and $2,210,000 of 2016-17 Supply Act 1 has been withheld through a section 51 withholding of the PGPA Act.
    2 Adjustments represent PGPA Act Section 74 receipts.
    3 The variance in the departmental expenses is due to accrued expenses from prior year being drawn down in the current year. Administered variance is due to the unspent annual appropriation for the year of $711,610.45 plus the quarantined amount of $4,344,000.
    4 Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No.1,3,5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.
     

    This table is available in the following formats:

    Note 18A: Annual Appropriations for 2016
      Annual appropriation1$'000   Adjustments to appropriation2$'000   Total appropriation$'000   Appropriation applied in 2017 (current and prior years) $'000   Variance3$'000  
    Departmental  
    Ordinary annual services 3,189,658 144,571 3,334,229 (3,501,305) ( 167,076)
    Capital Budget4   115,128 - 115,128 (91,688) 23,440
    Other services 
    Equity 142,486 - 142,486 (84,508) 57,978
    Total departmental  3,447,272  144,571  3,591,843  (3,677,501)  (85,658) 
    Administered  
    Ordinary annual services 
    Capital Budget4   - - - - -
    Administered items 611 - 611 407 204
    Total administered  611  - 611  407  204 
    1 Appropriation applied in 2016 for administered items include $399,817.26 for 2015-16 Annual Appropriation Act (No.1) and $6,760.72 for retained 2014-15 Annual Appropriation Act (No.1).
    2 Adjustments represent PGPA Act Section 74 receipts.
    3 The variance in the departmental expenses is due to accrued expenses from prior year being drawn down in the current year. Administered variance is due to the unspent annual appropriation for the year of $211,182.74 less accrued campaign expenses from the prior year drawn down in the current year of $6,760.72.
    4 Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No.1, 3, 5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.
    Note 18B: Unspent Annual Appropriations
      2017$'000   2016$'000  

    Departmental

    Appropriation Act (No.2) 2012-131   23,430 23,430
    Appropriation Act (No.1) 2013-142   38,170 38,170
    Appropriation Act (No.2) 2013-143   15,475 15,475
    Appropriation Act (No.1) 2014-154   5,490 5,490
    Appropriation Act (No.2) 2014-155   5,336 5,485
    Appropriation Act (No.4) 2014-15 594 594
    Appropriation Act (No.1) 2015-16 - 208,481
    Appropriation Act (No.2) 2015-16 25,172 37,398
    Appropriation Act (No.3) 2015-16 - 46,226
    Appropriation Act (No.4) 2015-16 4,092 22,596
    Appropriation Act (No.1) 2015-16 - Cash - 61,943
    Supply Act (No.2) 2016-17 8,090 -
    Appropriation Act (No.1) 2016-17 260,314 -
    Appropriation Act (No.2) 2016-17 15,070 -
    Appropriation Act (No.3) 2016-17 6,532 -
    Appropriation Act (No.4) 2016-17 361 -
    Appropriation Act (No.1) 2016-17 - Cash 19,059 -
    Total departmental 427,185 465,288 
    Administered  
    Appropriation Act (No.1) 2014-156   103 103
    Appropriation Act (No.1) 2015-167   211 211
    Appropriation Act (No.1) 2016-178   2,843 -
    Supply Act (No.1) 2016-179   2,210 -
    Total administered 5,367 314 
    Appropriation amounts in this note differ from those reported in the financial statements by the following:
    1. $1,500,000 permanently withheld due to a movement in funds
    2. $5,000,000 permanently withheld due to a movement in funds and $33,170,000 reduced through a section 51 determination
    3. $79,019.04 permanently withheld due to a movement in funds and $8,397,000 reduced through a section 51 determination
    4. $5,490,000 reduced through a section 51 determination
    5. $3,313,980.96 permanently withheld due to a movement in funds
    6. $102,748.78 reduced through a section 51 determination
    7. $211,182.74 reduced through a section 51 determination
    8. $2,134,000 reduced through a section 51 determination
    9. $2,210,000 reduced through a section 51 determination
    Note 18C: Special Appropriations
    Authority Appropriation applied 2017$'000   Appropriation applied 2016$'000  
    Taxation Administration Act 1953 - section 16- 1   102,012,406 101,584,315
    Product Grants and Benefits Administration Act 2000 - section 55 72,239 63,627
    Superannuation Guarantee (Administration) Act 1992 - section 71 306,644 371,772
    Small superannuation Accounts Act 1995 - section 76(9) 30 223
    Public Governance, Performance and Accountability Act 2013 - section 77 98,317 123,137
    Total 102,489,636 102,143,074
    Notes:
    The Department of Immigration and Border Protection (DIBP) spends money from the CRF on behalf of the ATO.

    1 Includes payments of $202,287,140 (2016: $192,695,150) made on behalf of the ATO by the DIBP.

    Accounting Policy

    Appropriations provide a legislative basis to issue refunds. The amounts disclosed above represent the actual refunds paid by appropriation source for the financial year..

    Note 18D: Compliance with statutory conditions for payments from the Consolidated Revenue Fund

    For amounts to be paid out of the Consolidated revenue Fund under section 83 of the Constitution there must be an appropriation made by law. There have been circumstances where amounts have been paid out to taxpayers without any legislative basis and are considered a technical breach of section 83. It is impossible to fully remove the potential for section 83 breaches for all payments.

    Note 18D: Compliance with statutory conditions for payments from the Consolidated Revenue Fund
    Appropriations identified as subject to conditions Payments in 2016-17 $   Review complete? Breaches identified#   Amount recovered$   Amount to be recovered$   Remedial action taken
    Superannuation Clearing House Special Account (SCHSA) 4,113.60 Yes 6 3,964.64 148.96 Control
    Total 4,113.60     3,964.64  148.96   

    The annual risk assessment process for the 2016-17 year was simplified to focus only on review of changes in the control environment for capturing breaches of appropriations with statutory conditions as well as annual appropriations.

      Last modified: 30 Oct 2017QC 53711