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Australian Taxation Office
Section 1: Overview, additional estimates and variations to outcomes
Overview
There has been no change to the overview included in the 2000-01 Portfolio Budget Statements.
Additional estimates and variations to outcomes
The following variations contributed to a net increase in Departmental Appropriations of $202.0 million for the Australian Taxation Office (ATO).
Measures
Outcome 1 - Effectively managed and shaped systems that support and fund services for Australians and give effect to social and economic policy through the tax system
Additional funding for the ATO to cover the increased cost of administering the GST
The New Tax System has seen a significantly higher number of Goods and Services Tax (GST) registrations compared to the original estimates underlying initial administration costs. As a result of these higher registrations, there have been substantial increases in Business Activity Statement processing workloads, related telephone inquiries and technical advice.
The Government has therefore decided to provide the Australian Taxation Office with additional funding to cover the increased cost of administering the GST.
Under the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, the States and Territories pay to the Commonwealth agreed GST administration costs. Additional payments from the States and Territories will offset this measure, with the first of these payments expected to be made in 2000-01.
Extension of Diesel and Alternative Fuels Grants Scheme
The Government has extended the Diesel and Alternative Fuels Grants Scheme from 1 July 2000 to include the following vehicles over 4.5 but less than 20 tonnes gross vehicle mass (GVM):
- buses using alternative fuel such as liquid petroleum gas or compressed natural gas in metropolitan areas;
- emergency vehicles that use diesel and alternative fuels in both metropolitan and non-metropolitan areas; and
- primary production businesses and contractors carrying passengers or goods solely on behalf of primary production businesses, operating in metropolitan areas.
Additional fuels sales grants in remote areas
The Government has announced that under the Fuels Sales Grants Scheme, fuel retailers in remote areas may apply to the Australian Taxation Office for an additional grant where fuel prices are beyond $1.20 per litre.
Other variations to appropriations
Additional Business Tax Reform expense
An additional $20 million was approved by Government for expenses relating to the 1999-00 year. These funds are to be appropriated to the ATO in 2000-01.
Fuels Sales Grants Scheme
The Fuels Sales Grants Scheme was a 2000-01 Budget Measure covering 1999-2000 and 2000-01.
Operating expenses of $3.2 million were approved by Government for expenses relating to the 1999-2000 year. These funds are to be appropriated to the ATO in 2000-01.
Comcover
An additional $0.457 million supplementation will be appropriated to the ATO to cover actual Comcover premiums.
Interest earnings
An increase in $1.669 million in departmental revenue appropriations is matched by a decrease in external revenue to account for the estimated interest earnings of the ATO.
Capital user charge
Supplementation of $6.361 million has been removed from appropriations as a result of revised calculations for the capital user charge.
Other
External revenue has been estimated to increase by $4.179 million based on current purchaser provider arrangements.
A net adjustment of $0.724 million is sought as an equity injection as a result of the previous year's carryover relating to the Fuels Sales Grants Scheme.
Measures: Australian Taxation Office summary
Breakdown of additional estimates by appropriations bill
Table 1.2: Appropriation Bill (No. 3) 2000-01
Table 1.3: Appropriation Bill (No. 4) 2000-01
Summary of staffing changes
Variations to revenue from other sources through net annotated appropriations (section 31) receipts
Table 1.5: Changes to net annotated appropriations (section 31) receipts
