Document Index Portfolio Budget Statements Australian Taxation Office

Section 1: Overview, Appropriations and Budget Measures Summary

• Overview
• Appropriations
• Budget Measures -- Australian Taxation Office Summary
• Administered Captial and Equity Injections and Loans

OVERVIEW

The role of the Australian Taxation Office (ATO) is to manage and shape taxation, excise and superannuation systems that give effect to social and economic policy and fund services for Australians. Through these systems we are the Government's principal revenue collection agency. In 1998-99, we will collect 96 per cent of the Government's revenue on behalf of the Australian community.

We also support the delivery of community benefits, having roles in other services, including:

• Private Health Insurance;
  
• Family Assistance;
  
• the Australian Valuation Office;
  
• the Development Allowance Authority; and
  
• cross-agency support, such as working with Centrelink to reduce benefit fraud, and with the Australian Bureau of Statistics to reduce the cost to the community of collecting statistics.

APPROPRIATIONS

Total appropriations for the Agency in the 1999-2000 Budget are $3,371.6 million (see Table 1.1).

Australian Taxation Office -- Appropriations 1999-2000
Table 1.1: Appropriations ($'000)

1. Estimated expenses from individual Special Appropriations are shown in Appendix 2.
   
2. Under the proposed Appropriation Structure, Bill 2 includes Specific Purpose Payments (SPPs), New Agency Outcomes (NAOs), Administered Capital and Agency Capital via Agency Injections and Loans.
   
3. Refer to Budget Statement of Revenue and Expenses for Application of Agency Revenue (see Table 3.1).
   
4. Other Revenue includes other revenue from Government (eg resources free of charge) and revenue from other sources (eg sales of goods and services).
   
5. Links from Appropriations to Budget Financial Statements include Budget Statement of Revenue and Expenses (see Table 3.1); and Capital Budget (see Tables 3.4 & 3.5).

BUDGET MEASURES -- AUSTRALIAN TAXATION OFFICE SUMMARY

Table 1.2: Summary of Budget Measures in the 1999-2000 Budget

Note: Administered revenue measures are not attributed to agencies and are reported in Budget Paper No. 2.

ADMINISTERED CAPITAL AND EQUITY INJECTIONS AND LOANS

The Government's various reform initiatives will require the establishment of a legislative basis and supporting administrative systems. These systems will involve the establishment of major infrastructure items (eg GST collection system, Australian Business Number register). To the extent that these items involve capital expenditure, the ATO sought and received Expenditure Review Committee approval for a capital injection to enable the ATO to develop this capability. Operational costs will be addressed through variations to the output costs. The following table gives the capital injections associated with the measures listed in Table 1.2.

Table 1.3: The Capital Costs of the Government's Tax Reform Programme