Section 2: Resources for 2007-08

2.1 Appropriations and other resources

The total appropriation (including capital appropriation) and other resources for the Australian Taxation Office (Tax Office) in the 2007‑08 Budget is $12,280.3 million.

Table 2.1 shows the total resources from all origins for 2007-08, including appropriations. The table summarises how resources will be applied by outcome, administered and departmental classification.

Table 2.1: Appropriations and other resources 2007-08

Note: Estimated expenses from individual special appropriations are shown in Table 2.5. The amount showing for appropriations represents appropriations to deliver Tax Office programmes. Amounts disclosed under special appropriations do not include expenditure to pay refunds under the tax system.

2.2 2007-08 Budget measures

The following table summarises Budget measures relating to the Tax Office as explained in Budget Paper No. 2, Budget Measures 2007-08.

Table 2.2: Australian Taxation Office measures

Table 2.2: Australian Taxation Office measures (continued)

This is a cross agency measure with the Department of the Treasury.
This is a cross portfolio measure with the Immigration and Citizenship portfolio.
This is a cross portfolio measure with the Industry, Tourism and Resources portfolio.
This is a cross portfolio measures with the Family, Community Services and Indigenous Affairs portfolio.
This is a cross portfolio measure with the Communications, Information Technology and the Arts portfolio.
This is a cross portfolio measure with the Attorney-General’s portfolio.
This is a cross portfolio measure with the Attorney-General’s and Finance and Administration portfolios.

2.3 Other resources available to be used

Table 2.3 provides details of resources obtained by the Tax Office for the provision of goods or services as well as resources received free of charge. These resources are approved for use by the Tax Office and are also included in Table 2.1.

Table 2.3: Other resources available to be used

Note: This table represents resources available for spending on departmental purposes. It does not include departmental special accounts and therefore does not match Table 2.1 or Table 3.1. These resources are collected under section 31 of the Financial Management and Accountability Act 1997 and cover a range of services provided by the Tax Office.

2.4 Movement of administered funds

Table 2.4: Movement of administered funds between years

The Tax Office does not have any movement of administered funds.

2.5 Special appropriations

Table 2.5: Estimates of expenses from special appropriations

Refunds under section 16 of the Tax Administration Act 1953 are primarily taxation refunds from revenue but may include amounts for the First Child tax offset, the Private Health Insurance Benefit, Fuel Tax Credits and interest on overpayments. Refunds also include amounts previously reported under the Energy Grants (Credits) Scheme and Fuel Sales Grants Scheme.
This represents the portion of the Family Tax Benefit administered by the Tax Office only.
The total amount showing for special appropriations differs to the amount shown in Figure 2 as it includes appropriations for taxation refunds from revenue. In Figure 2, taxation refunds are netted off against taxation revenue.

2.6 Movements in special accounts

Special accounts provide a means to set aside and record amounts used for specified purposes. The following table shows the expected additions (credits) and reductions (debits) for each account used by the Tax Office.

Table 2.6: Estimates of special account cash flows and balances

This special account is departmental in nature and is governed by the Financial Management and Accountability Act 1997.
These special accounts are administered in nature and are governed by the Financial Management and Accountability Act 1997.
This special account is administered in nature and is governed by the Superannuation Supervision Act 1995.