Australian Taxation Office

Section 1: Overview, variations and measures

Agency overview

There has been no change to the overview included in the 2004-05 Portfolio Budget Statements (page 185).

Additional estimates and variations to outcomes

The following variations contributed to a net increase in agency appropriation of $42.6 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, superannuation, excise and other related systems

Other variations to appropriations

(1) This is additional appropriation for a past measure which was documented in the 2004-05 Budget. Refer to pages 190 and 201 of the 2004-05 Portfolio Budget Statements for more information.

 

The ATO is seeking additional price of outputs funding of $10.1 million for variations associated with the administration of GST through the Australian Customs Service (subject to the agreement of the State and Territory governments); a reduction in the supplementation for the ATO’s Comcover insurance premium; and adjustments to the indexation of base appropriation.

The ATO is also seeking a variation in administered appropriations of $60.0 million. This appropriation is for a measure which was announced in the 2004-05 Budget to provide transitional grants to state, territory and local government organisations as compensation for lost access to a fringe benefit tax concession.

Table 1.1: Summary of measures since the 2004-05 Budget

Map 2: Outcomes and output groups for the agency

* Transfers — movement of money that is not revenue, for example tax offsets, grants, super guarantee vouchers, and benefits distribution.

Breakdown of additional estimates by appropriation bill

Table 1.2: Appropriation Bill (No. 3) 2004-05

(1) $43 million of the $60 million Administered Additional Estimate will supersede an Advance from the Finance Minister (received December 2004) in relation to FBT Transitional Grants.

Table 1.3: Appropriation Bill (No. 4) 2004-05

Summary of staffing changes

Table 1.4: Average staffing level (ASL)

Variations to revenue from other sources through net annotated (Section 31) receipts

Table 1.5: Changes to net annotated appropriations (Section 31) receipts

Agency and administered revenues

Table 1.6: Agency and administered revenues

Note: The amount showing for administered appropriation revenue represents appropriations to deliver Australian Taxation Office administered programmes and benefits. This amount does not include expenditure against appropriations to pay taxation refunds. Total taxation revenue is shown net of taxation refunds.

Estimates of expenses from special appropriations

Table 1.7: Estimates of expenses from special appropriations

Note 1: The total amount showing for special appropriations differs to the $7,114.7 million shown in Table 2.1 as it includes appropriations for tax refunds. In other tables, taxation refunds are netted off against the tax revenue. Refunds under section 16 of the Tax Administration Act 1953 are primarily taxation refunds but may include amounts for the Baby bonus, the Private Health Insurance Benefit and interest on overpayments.

Note 2: Amounts required for FBT Transitional Grants are now included in Appropriation Bill No. 3 (see Table 1.2).

Estimated special account flows

Table 1.8: Estimated special account flows

(1) The revised opening balance for 2004-05 (reference A) is the same as the final actual closing balance for 2003-04 (reference B). This balance may have changed from that shown in the 2004-05 Portfolio Budget Statements as the actual for 2003-04 will have been updated to reflect the final budget outcome for that year.

(2) This special account is departmental in nature and is governed by the Financial Management and Accountability Act 1997. Figures are cash based and include transactions between the Australian Valuation Office and the Australian Taxation Office.

(3) These special accounts are administered in nature and are governed by the Financial Management and Accountability Act 1997.

(4) This special account is administered in nature and is governed by the Superannuation Supervision Act 1995.

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