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  • Appropriations

    Note 18A: Annual appropriations for 2018
      Annual appropriation1$'000   Adjustments to appropriation2$'000   Total appropriation$'000   Appropriation applied in 2018 (current and prior years) $'000   Variance3$'000  
    Departmental
    Ordinary annual services 3,199,160  145,945  3,345,105  (3,350,971)   (5,866)  
    Capital Budget4 5 112,589 -   112,589 (117,318) (4,729)
    Other services 
    Equity 27,890 - 27,890 (60,655) (32,765)
    Total departmental   3,339,639   145,945 3,485,584 (3,528,944) (43,360)
    Administered  
    Ordinary annual services 
    Capital Budget4   - - - - -
    Administered items 5,876  - 5,876 570   5,306
    Total administered 5,876  - 5,876  570  5,306

    1 $543,000 from Annual Appropriation Act (No.1) has been withheld through a section 51 withholding of PGPA Act. Annual Appropriation for Administered consists of $5,876,000 for 2017-18 Annual Appropriation Act (No. 1). $4,838,000 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 from operating and equity funding, as well as unspent appropriation from departmental capital budget. Administered variance is due to the unspent annual appropriation for the year of $467,633.66 plus quarantined amount of $4,838,000.00 which has been moved to 2018-19 FY.
    4 The allocation of amounts between capital and operating is set out in the 2017-18 Portfolio Budget Statement as there is no itemisation in appropriation acts. A re-allocation of $15.6 million from department operating to departmental capital was approved by the Finance Minister on 13/11/2018. As re-allocations between operating and capital are not permitted under accounting standards, they have not been reflected in this appropriation note.
    5 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 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 $4,344,000.
    4 Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No.1,3,5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.
    Note 18B: Unspent Annual Appropriations
      2018$'000   2017$'000  

    Departmental

    Appropriation Act (No.2) 2012–13  -   23,430
    Appropriation Act (No.1) 2013–14   -   38,170
    Appropriation Act (No.2) 2013–14 -  15,475
    Appropriation Act (No.1) 2014–15 5,490
    Appropriation Act (No.2) 2014–15 5,336
    Appropriation Act (No.4) 2014–15 - 594
    Appropriation Act (No.1) 201516 - -
    Appropriation Act (No.2) 201516  1 9,676   25,172
    Appropriation Act (No.3) 2015–16 - -
    Appropriation Act (No.4) 2015–16  1 2,517  4,092
    Appropriation Act (No.1) 2015–16 - Cash - -
    Supply Act (No.2) 2016–17  3,557   8,090
    Appropriation Act (No.1) 2016–17  - 260,314
    Appropriation Act (No.2) 2016–17 630 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
    Appropriation Act 1 2017-182 348,965  
    Appropriation Act 1 2017-18 - DCB 36,489  
    Appropriation Act 2 2017-18 2,904  
    Appropriation Act 3 2017-18 -  
    Appropriation Act 3 2017-18 -  
    Appropriation Act 4 2017-18 291  
    Appropriation Act 1 2017-18 - Cash 25,900  
    Total departmental 430,929   427,185

    Administered

    Appropriation Act (No.1) 2015–16  3  211  211
    Appropriation Act (No.1) 2016–17 4   2,843  2,843
    Supply Act (No.1) 2016–17 5   2,210 2,210
    Appropriation Act (No.1) 2017–18 6   5,132   -
    Total administered 10,396   5,264
    Appropriation amounts in this note differ from those reported in the financial statements by the following:
    1 Unspent appropriation consists of $9,676,000 from 2015-16 Appropriation Act (No.2) and $2,517,000 from 2015-16 Appropriation Act (No.4) that will automatically lapse from 1 July 2018.
    2 The allocation of amounts between capital and operating is set out in the 2017-18 Portfolio Budget Statement as there is no itemisation in appropriation acts. A re-allocation of $15.6 million from department operating to departmental capital was approved by the Finance Minister on 13/11/2017. As re-allocations between operating and capital are not permitted under accounting standards, they have not been reflected in this appropriation note.
    3 $211,182.74 reduced through a section 51 determination.
    4 $2,134,000 (16/17 FY) and $711,610.45 (17/18 FY) reduced through a section 51 determination.
    5 $2,210,000 reduced through a section 51 determination.
    6 $4,838,000 reduced through a section 51 determination.
    Note 18C: Special Appropriations
    Authority Appropriation applied 2018$'000   Appropriation applied 2017$'000  
    Taxation Administration Act 1953 - section 16- 1   106,905,454 102,012,406
    Product Grants and Benefits Administration Act 2000 - section 55 76,574  72,239
    Superannuation Guarantee (Administration) Act 1992 - section 71 404,924  306,644
    Small superannuation Accounts Act 1995 - section 76(9) 104 30
    Public Governance, Performance and Accountability Act 2013 - section 77 93,475  98,317
    Total 107,480,531   102,489,636
    Notes:
    The Department of Home Affairs (Home Affairs) spends money from the Consolidated Revenue Fund on behalf of the ATO.

    1 Includes payments of $227,642,802 (2017: $202,287,140) made on behalf of the ATO by Home Affairs.

    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 due to the manual nature of some transactions.

    Note 18D: Compliance with statutory conditions for payments from the Consolidated Revenue Fund
    Appropriations identified as subject to conditions Payments in 2017-18 $   Review complete? #Breaches identified  Amount recovered$   Amount to be recovered$   Remedial action taken
    Small Business Superannuation Clearing House (SBSCH) Special Account –
    Department of Human Services (DHS) transactions (prior to 26 Feb 2018)
    10,130.76 Yes 7 7,266.99 2,863.77 Control
    SBSCH Special Account –
    ATO transactions (from 26 Feb)
    36,371.83 Yes 21
    0.00 36,371.83 Control
    Total 46,520.59   - 28
     7,266.99 39,235.60   -

    The ATO continues to perform an annual review of the risk assessment for breaches of appropriations with statutory conditions as well as annual appropriations.

    Full SBSCH functionality transitioned from DHS to ATO in February 2018 and this process is being bedded down. Recovery action is progressing for all outstanding amounts.

      Last modified: 26 Oct 2018QC 57131