Section 4: Other reporting requirements
4.1 Purchaser-provider arrangements
4.1.1 Cross agency overview
The Australian Taxation Office (Tax Office) maintains purchaser-provider arrangements with the Department of Families, Community Services and Indigenous Affairs (FaCSIA), Department of Education, Science and Training (DEST), Department of Human Services and the Department of Health and Ageing. These allow the Tax Office to provide services to each of these departments to enable them to achieve their stated outcomes in 2007-08.
The Tax Office will be providing services to:
- FaCSIA for the Family Assistance Office and administration of the Tax Office component of the family tax benefit;
- DEST for the administration of the Higher Education Loan Programme;
- Department of Human Services for the Child Support Agency; and
- Department of Health and Ageing for the implementation of the private health insurance rebate.
The Tax Office has negotiated a number of memorandums of understanding (MOUs) for the purchaser-provider arrangements outlined above. These MOUs include various levels and types of reporting responsibilities and control arrangements for the Tax Office and relevant agencies. Refer to Table 3.2 for performance information relating to cross agency support provided by the Tax Office.
4.2 Cost recovery arrangements
The Tax Office does not presently have any significant cost recovery arrangements. The majority of receipts from independent sources are excluded for the purposes of the Australian Government’s Cost Recovery Guidelines for Regulatory Agencies as they relate to intergovernmental charging, taxation and/or comply with competitive neutrality principles.
4.3 Australian Government Indigenous Expenditure
For information on the Tax Office’s Australian Government indigenous expenditure refer to the portfolio summary table on page 7.