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  • Appendix 11: Agency resource statement

    TABLE 5.16 Agency resource statement, 2016–17
      Actual available
    appropriations
    for 2016–17
    $’000
    Payments made
    2016–17
    $’000
    Balance remaining
    $’000
    Ordinary annual services(1)
    Departmental appropriation
    Prior-year departmental appropriation 114,771 114,771
    Departmental appropriation(2) 3,309,416 3,233,266 76,150
    Section 74 receipts 154,642 154,642
    Total 3,578,829 3,502,679 76,150
    Administered expenses
    Current-year's annual appropriation used for current-year's payments(3) 956 247 709
    Current-year's appropriation carried forward for next year's payments 3 3
    Prior-year appropriation available for current-year payments
    Total 959 247 712
    TOTAL ORDINARY ANNUAL SERVICES 3,579,788 3,502,926 76,862
    Other services(4)
    Departmental non-operating
    • Prior-year departmental appropriation
     
    91,687 30,878 60,809
    • Equity injections
     
    54,790 31,270 23,520
    • Appropriation reductions
     
    Total 146,477 62,148 84,329
    TOTAL OTHER SERVICES 146,477 62,148 84,329
    Special appropriations
    Special appropriations limited by criteria/entitlement
    Product Grants and Benefits Administration Act 2000 – cleaner fuel grants scheme   946  
    Product Grants and Benefits Administration Act 2000 – product stewardship for oil program   71,293  
    Public Governance, Performance and Accountability Act 2013 – section 77 (Repayments by the Commonwealth)   98,317  
    Superannuation Guarantee (Administration) Act 1992   306,644  
    Small Superannuation Accounts Act 1995 – section 76(9)   30  
    Taxation Administration Act 1953 – section 16 (non-refund items)   10,607,316  
    Taxation Administration Act 1953 – section 16 (tax refunds)   91,405,090  
    Total special appropriations   102,489,636  
    Special accounts
    Opening balance 153,817    
    Receipts to special accounts 4,413,329    
    Payments made   4,382,544  
    Closing balance     184,602
    TOTAL RESOURCING AND PAYMENTS 8,293,411 110,437,254  

    Notes:
    (1) Appropriation Act (No. 1 and 3) 2016–17. This includes prior-year departmental appropriations, PGPA Act section 74 agency receipts and PGPA Act section 75 repayments.
    (2) Includes $111.6 million in 2016–17 for the Departmental Capital Budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.
    (3) Current year's annual appropriation available for Administered Expenses does not include $4,344,000 withheld through a section 51 withholding of the PGPA Act.
    (4) Appropriation Act (No. 2 and 4) 2016–17.

    TABLE 5.17 Budgeted expenses and resources for Outcome 1, 2016–17
     
    Budget(1)
    2016–17
    $’000
    Actual
    expenses
    2016–17
    $’000

    Variation
    2016–17
    $’000
    Program 1.1: Australian Taxation Office
    Administered expenses
    Ordinary Annual Services (Appropriation Bills No. 1) 959 250 709
    Departmental expenses
    Departmental items 3,318,381 3,351,132 −32,751
    Total for Program 1.1 3,319,340 3,351,382 −32,042
    Program 1.2: Tax Practitioners Board
    Departmental expenses
    Departmental items 15,214 16,967 −1,753
    Total for Program 1.2 15,214 16,967 −1,753
    Program 1.3: Australian Business Register
    Departmental expenses
    Departmental items 146,544 143,431 3,113
    Total for Program 1.3 146,544 143,431 3,113
    Program 1.4: Australian Charities and Not-for-profits
    Departmental expenses
    Special account 14,611 16,663 −2,052
    Total for Program 1.4 14,611 16,663 −2,052
    Program 1.5: Australian Screen Production Incentive
    Administered expenses
    Special appropriations 347,700 314,961 32,739
    Total for Program 1.5 347,700 314,961 32,739
    Program 1.6: Exploration Development Incentive
    Administered expenses
    Special appropriations 2,300 2,000 300
    Total for Program 1.6 2,300 2,000 300
    Program 1.7: Fuel Tax Credits Scheme
    Administered expenses
    Special appropriations 6,194,000 6,266,279 −72,279
    Total for Program 1.7 6,194,000 6,266,279 −72,279
    Program 1.8: National Rental Affordability Scheme
    Administered expenses
    Special appropriations 191,700 180,055 11,645
    Total for Program 1.8 191,700 180,055 11,645
    Program 1.9: Product Stewardship for Oil
    Administered expenses
    Special appropriations 71,000 72,363 −1,363
    Total for Program 1.9 71,000 72,363 −1,363
    Program 1.10: Research and Development Tax Incentive
    Administered expenses
    Special appropriations 2,874,400 2,607,188 267,212
    Total for Program 1.10 2,874,400 2,607,188 267,212
    Program 1.11: Low Income Earner Superannuation Contribution
    Administered expenses
    Special appropriations 823,000 731,067 91,933
    Total for Program 1.11 823,000 731,067 91,933
    Program 1.12: Private Health Insurance Rebate
    Administered expenses
    Special appropriations 230,000 245,186 −15,186
    Total for Program 1.12 230,000 245,186 −15,186
    Program 1.13: Superannuation Co-contribution Scheme
    Administered expenses
    Special appropriations 156,000 123,260 32,740
    Total for Program 1.13 156,000 123,260 32,740
    Program 1.14: Superannuation Guarantee Scheme
    Administered expenses
    Special appropriations 318,000 281,721 36,279
    Total for Program 1.14 318,000 281,721 36,279
    Program 1.15: Targeted Assistance Through the Taxation System
    Administered expenses
    Special appropriations 13,000 32,205 −19,205
    Total for Program 1.15 13,000 32,205 −19,205
    Program 1.16: Interest on Overpayment and Early Payments of Tax
    Administered expenses
    Special appropriations 165,000 162,401 2,599
    Total for Program 1.16 165,000 162,401 2,599
    Program 1.17: Bad and Doubtful Debts and Remissions
    Administered expenses
    Special appropriations 6,855,695 6,788,354 67,341
    Total for Program 1.17 6,855,695 6,788,354 67,341
    Program 1.18: Other Administered
    Administered expenses
    Special appropriations 8,900 10,434 −1,534
    Total for Program 1.18 8,900 10,434 −1,534
    Outcome 1 Totals by appropriation type
    Administered expenses
    Ordinary Annual Services (Appropriation Bill No. 1) 959 250 709
    Special appropriations 11,395,000 11,029,120 365,880
    Expenses not requiring appropriation in budget year 6,855,695 6,788,354 67,341
    Departmental expenses
    Departmental appropriation 3,283,183 3,320,771 −37,588
    Special accounts 14,611 16,663 −2,052
    Expenses not requiring appropriation in budget year(2) 196,956 190,759 6,197
    TOTAL EXPENSES FOR OUTCOME 1 21,746,404 21,345,917 400,487

    NOTES:
    This table is prepared on the basis of accrued expense amounts, while the administered expenses table is prepared on a cash basis.
    (1) Budget 2016–17 relates to Estimated Actual published in the 2017–18 Portfolio Budget Statements, and includes any subsequent adjustments made to the original 2016–17 Budget.
    (2) Expenses not requiring appropriation in the Budget year includes depreciation, resources received free of charge and write-down and impairment of assets.

      Last modified: 30 Oct 2017QC 53727