Appendix 12: Agency resource statement

TABLE 4.20: Agency resource statement, 2015–16
 

Actual available
appropriations
for 2015–16
$’000
(a)

Payments made
2015–16
$’000
(b)

Balance remaining
$’000
(a)–(b)

Ordinary annual services(1)

     

Departmental appropriation

     

Prior year departmental appropriation

258,407

258,407

Departmental appropriation(2)

3,304,786

3,190,015

114,771

Section 74 receipts

144,571

144,571

Total

3,707,764

3,592,993

114,771

Administered expenses

     

Current year’s annual appropriation used for current year’s payments

611

400

211

Current year’s appropriation carried forward for next year’s payments

Prior year appropriation available for current year payments

7

7

Total

618

407

211

TOTAL ORDINARY ANNUAL SERVICES

3,708,382

3,593,400

114,982

Other services(3)

     

Departmental non-operating

     

Prior year departmental appropriation

33,709

1,856

31,853

Equity injections

142,486

82,652

59,834

Appropriation reductions

Total

176,195

84,508

91,687

TOTAL OTHER SERVICES

176,195

84,508

91,687

Special appropriations

     

Special appropriations limited by criteria/entitlement

     

Product Grants and Benefits Administration Act 2000
cleaner fuel grants scheme

 

1,236

 

Product Grants and Benefits Administration Act 2000
product stewardship for oil program

 

62,391

 

Superannuation Guarantee (Administration) Act 1992

 

371,772

 

Small Superannuation Accounts Act 1995 – section 76(9)

 

223

 

Taxation Administration Act 1953 – section 16 (non-refund items)

 

10,411,333

 

Taxation Administration Act 1953 – section 16 (tax refunds)

 

91,172,982

 

Public Governance, Performance and Accountability Act 2013 – section 77 (Repayments by the Commonwealth)

 

123,137

 

Total special appropriations

 

102,143,074

 

Special accounts

     

Opening balance

109,798

   

Receipts to special accounts

2,895,028

   

Payments made

 

2,851,010

 

Closing balance

   

153,816

TOTAL RESOURCING AND PAYMENTS

6,889,403

108,671,992

 
  1. Appropriation Act (No.1 and 3) 2015–2016. This includes prior year departmental appropriations, PGPA Act s74 agency receipts and PGPA Act s75 repayments.
  2. Includes an amount of $115.1 million in 2015–16 for the Departmental Capital Budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.
  3. Appropriation Act (No. 2 and 4) 2015–16.

 

TABLE 4.21: Budgeted expenses and resources for Outcome 1, 2015–16
 

Budget (1)
2015–16
$’000 (a)

Actual expenses 2015–16
$’000 (b)

Variation 2015–16
$’000 (a)–(b)

Program 1.1: Australian Taxation Office

Administered expenses

     

Ordinary Annual Services (Appropriation Bills No. 1)

611

400

211

Departmental expenses

     

Departmental items

3,303,486

3,288,199

15,287

Total for Program 1.1

3,304,097

3,288,599

15,498

Program 1.2: Tax Practitioners Board

Departmental expenses

Departmental items

16,978

15,669

1,309

Total for Program 1.2

16,978

15,669

1,309

Program 1.3: Australian Business Register

Departmental expenses

Departmental items

148,683

142,980

5,703

Total for Program 1.3

148,683

142,980

5,703

Program 1.4: Australian Valuation Office

Departmental expenses

Special account

Total for Program 1.4

Program 1.5: Australian Charities and Not-for-profits Commission

Departmental expenses

Special account(2)

13,190

13,609

-419

Total for Program 1.5

13,190

13,609

-419

Program 1.6: Australian Screen Production Incentive

Administered expenses

Special appropriations

367,500

291,323

76,177

Total for Program 1.6

367,500

291,323

76,177

Program 1.7: Cleaner Fuels Grant Scheme

Administered expenses

Special appropriations

8,000

6,993

1,007

Total for Program 1.7

8,000

6,993

1,007

Program 1.8: Conservation Tillage Refundable Tax Offset

Administered expenses

Special appropriations

Total for Program 1.8

Program 1.9: Exploration Development Incentive

Administered expenses

Special appropriations

22,000

22,000

Total for Program 1.9

22,000

22,000

Program 1.10: Fuel Tax Credits Scheme

Administered expenses

Special appropriations

6,116,900

6,085,349

31,551

Total for Program 1.10

6,116,900

6,085,349

31,551

Program 1.11: National Rental Affordability Scheme

Administered expenses

Special appropriations

182,538

181,810

728

Total for Program 1.11

182,538

181,810

728

Program 1.12: Product Stewardship for Oil

Administered expenses

Special appropriations

63,000

65,118

-2,118

Total for Program 1.12

63,000

65,118

-2,118

Program 1.13: Research and Development Tax Incentive

Administered expenses

Special appropriations

2,885,000

2,434,249

450,751

Total for Program 1.13

2,885,000

2,434,249

450,751

Program 1.14: Seafarer Tax Offset

Administered expenses

Special appropriations

7,000

5,546

1,454

Total for Program 1.14

7,000

5,546

1,454

Program 1.15: Baby Bonus

Administered expenses

Special appropriations

-2

2

Total for Program 1.15

-2

2

Program 1.16: Education Tax Refund

Administered expenses

Special appropriations

-433

433

Total for Program 1.16

-433

433

Program 1.17: First Home Saver Accounts

Administered expenses

Special appropriations

-73

73

Total for Program 1.17

-73

73

Program 1.18: Low Income Superannuation Contribution

Administered expenses

Special appropriations

742,400

794,855

-52,455

Total for Program 1.18

742,400

794,855

-52,455

Program 1.19: Private Health Insurance Rebate

Administered expenses

Special appropriations

272,000

275,458

-3,458

Total for Program 1.19

272,000

275,458

-3,458

Program 1.20: Superannuation Co-contribution Scheme

Administered expenses

Special appropriations

165,000

143,344

21,656

Total for Program 1.20

165,000

143,344

21,656

Program 1.21: Superannuation Guarantee Scheme

Administered expenses

Special appropriations

364,000

511,159

-147,159

Total for Program 1.21

364,000

511,159

-147,159

Program 1.22: Targeted Assistance Through the Taxation system

Administered expenses

Special appropriations

22,000

25,788

-3,788

Total for Program 1.22

22,000

25,788

-3,788

Program 1.23: Interest on Overpayment and Early Payments of Tax

Administered expenses

Special appropriations

230,000

173,797

56,203

Total for Program 1.23

230,000

173,797

56,203

Program 1.24: Bad and Doubtful Debts and Remissions

Administered expenses

Expenses not requiring appropriation in budget year

5,791,408

4,533,493

1,257,915

Total for Program 1.24

5,791,408

4,533,493

1,257,915

Outcome 1 Totals by appropriation type

Administered expenses

Ordinary Annual Services (Appropriation Bill No. 1)

611

400

211

Special appropriations

11,447,338

11,016,284

431,054

Expenses not requiring appropriation in budget year

5,791,408

4,533,493

1,257,915

Departmental expenses

Departmental appropriation

3,272,093

3,288,951

-16,858

Special accounts

13,190

13,609

-419

Expenses not requiring appropriation in budget year(3)

197,054

157,897

39,157

TOTAL EXPENSES FOR OUTCOME 1

20,721,694

19,010,633

1,711,061

NOTES

This table is prepared on the basis of accrued expense amounts, while the administered expenses table on page 70 is prepared on a cash basis.

  1. Budget 2015–16 relates to Estimated Actual published in the 2016–17 Portfolio Budget Statements, and includes any subsequent adjustments made to the original 2015–16 Budget.
  2. The ACNC’s 2015–16 original budget was $14.812 million. This was revised downwards to account for $1.5 million in resources provided by the ATO and $0.122 million reduction due to efficiency dividend.
  3. Expenses not requiring appropriation in budget year includes depreciation, resources received free of charge and write-down and impairment of assets.