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  • Agency resource statement

    TABLE 2.24 Agency resource statement, 2017–18

    Agency resources

    Actual available appropriations for 2017–18
    $’000

    Payments made
    2017–18
    $’000

    Balance remaining
    $’000

    Ordinary annual services(a

    Departmental appropriation

    Prior-year departmental appropriation

    76,150

    76,150

    Departmental appropriation(b)

    3,311,749

    3,246,194

    65,555

    Section 74 receipts

    145,945

    145,945

    Total

    3,533,844

    3,468,289

    65,555

    Administered expenses

    Current-year's annual appropriation used for current-year's payments(c

    774

    570

    204

    Current-year's appropriation carried forward for next year's payments

    264

    264

    Prior-year appropriation available for current-year payments

    Total

    1,038

    570

    468

    TOTAL ORDINARY ANNUAL SERVICES

    3,534,882

    3,468,859

    66,023

    Other services(d

    Departmental non-operating

    Prior-year departmental appropriation

    84,329

    36,404

    47,925

    Equity injections

    27,890

    24,696

    3,194

    Appropriation reductions

    –43,739

    –43,739

    Total

    68,480

    61,100

    7,380

    TOTAL OTHER SERVICES

    68,480

    61,100

    7,380

    Special appropriations

    Special appropriations limited by criteria/entitlement

    Product Grants and Benefits Administration Act 2000 – cleaner fuel grants scheme

     

     

     

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

     

    76,574

     

    Public Governance, Performance and Accountability Act 2013 – section 77 (Repayments by the Commonwealth)

     

    $93,475

     

    Superannuation Guarantee (Administration) Act 1992

     

    404,924

     

    Small Superannuation Accounts Act 1995 – section 76(9)

     

    104

     

    Taxation Administration Act 1953 – section 16 (non-refund items)

     

    11,033,167

     

    Taxation Administration Act 1953 – section 16 (tax refunds)

     

    95,872,287

     

    Total special appropriations

     

    107,480,531

     

    Special accounts

    Opening balance

    166,663

     

     

    Receipts to special accounts

    4,334,355

     

     

    Payments made

     

    4,200,938

     

    Closing balance

     

     

    300,079

    TOTAL RESOURCING AND PAYMENTS

    8,104,380

    115,211,428

     

    NOTES
    (a) Appropriation Act (No.1 and 3) 2017–18. This includes prior-year departmental appropriations, PGPA Act section 74 agency receipts and PGPA Act section 75 repayments.
    (
    b) Includes $112.6 million in 2017–18 for the Departmental Capital Budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.
    (c) Current year's annual appropriation available for Administered Expenses does not include $4.8 million withheld through a section 51 withholding of the PGPA Act.
    (d) Appropriation Act (No. 2 and 4) 2017–18.
    TABLE 2.25 Budgeted expenses and resources for Outcome 1, 2017–18

    Budgeted expenses and resources

    Budget(a)
    2017–18
    $’000

    Actual
    expenses
    2017–18
    $’000

    Variation
    2017–18
    $’000

    Program 1.1 Australian Taxation Office

    Administered expenses

    Ordinary Annual Services (Appropriation Bill No. 1)

    1,038

    834

    204

    Departmental expenses

    Departmental items

    3,334,694

    3,424,596

    –89,902

    Total for Program 1.1

    3,335,732

    3,425,430

    –89,698

    Program 1.2 Tax Practitioners Board

    Departmental expenses

    Departmental items

    14,984

    16,659

    –1,675

    Total for Program 1.2

    14,984

    16,659

    –1,675

    Program 1.3 Australian Business Register

    Departmental expenses

    Departmental items

    143,275

    124,299

    18,976

    Total for Program 1.3

    143,275

    124,299

    18,976

    Program 1.4 Australian Charities and Not-for-profits

    Departmental expenses

    Special account

    14,388

    15,925

    –1,537

    Total for Program 1.4

    14,388

    15,925

    –1,537

    Program 1.5 Australian Screen Production Incentive

    Administered expenses

    Special appropriations

    452,400

    291,952

    160,448

    Total for Program 1.5

    452,400

    291,952

    160,448

    Program 1.6 Exploration Development Incentive(b)

    Administered expenses

    Special appropriations

    –24,815

    24,815

    Total for Program 1.6

    –24,815

    24,815

    Program 1.7 Fuel Tax Credits Scheme

    Administered expenses

    Special appropriations

    6,913,000

    6,908,110

    4,890

    Total for Program 1.7

    6,913,000

    6,908,110

    4,890

    Program 1.8 National Rental Affordability Scheme

    Administered expenses

    Special appropriations

    211,790

    189,401

    22,389

    Total for Program 1.8

    211,790

    189,401

    22,389

    Program 1.9 Product Stewardship for Oil

    Administered expenses

    Special appropriations

    83,000

    73,717

    9,283

    Total for Program 1.9

    83,000

    73,717

    9,283

    Program 1.10 Research and Development Tax Incentive

    Administered expenses

    Special appropriations

    2,377,000

    2,092,954

    284,046

    Total for Program 1.10

    2,377,000

    2,092,954

    284,046

    Program 1.11 Low Income Superannuation Tax Offset

    Administered expenses

    Special appropriations

    793,000

    772,195

    20,805

    Total for Program 1.11

    793,000

    772,195

    20,805

    Program 1.12 Private Health Insurance Rebate

    Administered expenses

    Special appropriations

    234,000

    265,768

    –31,768

    Total for Program 1.12

    234,000

    265,768

    –31,768

    Program 1.13 Superannuation Co-contribution Scheme

    Administered expenses

    Special appropriations

    131,000

    109,371

    21,629

    Total for Program 1.13

    131,000

    109,371

    21,629

    Program 1.14 Superannuation Guarantee Scheme

    Administered expenses

    Special appropriations

    439,000

    628,083

    –189,083

    Total for Program 1.14

    439,000

    628,083

    –189,083

    Program 1.15 Targeted Assistance Through the Taxation System

    Administered expenses

    Special appropriations

    33,000

    19,909

    13,091

    Total for Program 1.15

    33,000

    19,909

    13,091

    Program 1.16 Interest on Overpayment and Early Payments of Tax

    Administered expenses

    Special appropriations

    145,000

    104,808

    40,192

    Total for Program 1.16

    145,000

    104,808

    40,192

    Program 1.17 Bad and Doubtful Debts and Remissions

    Administered expenses

    Special appropriations

    9,051,517

    7,485,073

    1,566,444

    Total for Program 1.17

    9,051,517

    7,485,073

    1,566,444

    Program 1.18 Other Administered

    Administered expenses

    Special appropriations

    Education Tax Refund

    329

    –329

    Junior Minerals Exploration Incentive

    15,000

    8,500

    6,500

    First Home Saver Accounts

    30

    –30

    Seafarer Tax Offset

    7,000

    9,934

    –2,934

    Total for Program 1.18

    22,000

    18,793

    3,207

    Outcome 1 Totals by appropriation type

    Administered expenses

    Ordinary Annual Services (Appropriation Bill No. 1)

    1,038

    834

    204

    Special appropriations

    11,834,190

    11,450,246

    383,944

    Expenses not requiring appropriation in budget year

    9,051,517

    7,485,073

    1,566,444

    Departmental expenses

    Departmental appropriation

    3,301,018

    3,344,687

    –43,669

    Special accounts

    14,388

    15,925

    –1,537

    Expenses not requiring appropriation in budget year(c)

    191,935

    220,868

    –28,933

    TOTAL EXPENSES FOR OUTCOME 1

    24,394,086

    22,517,633

    1,876,453

    NOTES
    This table is prepared on the basis of accrued expense amounts, while the administered payments table is prepared on a cash basis.
    (a) Budget 2017–18 relates to Estimated Actual published in the 2018–19 Portfolio Budget Statements, and includes any subsequent adjustments made to the original 2017–18 Budget.
    (
    b) The negative value reflects an undersubscription of the previously expensed Exploration Development Incentive program. Note this program is now superseded by the Junior Minerals Exploration Incentive program.
    (
    c) Expenses not requiring appropriation in the Budget year includes depreciation, resources received free of charge and write-down and impairment of assets.
      Last modified: 26 Oct 2018QC 57124