2.1: Appropriations and other resources
The total appropriation for the Tax Office in the 2005-06 Budget is $10,260.7 million.
Table 2.1 shows the total resources from all origins for 2005-06, including appropriations. The table summarises how revenue will be applied by outcome, administered and departmental classification.
Table 2.1: Appropriations and other revenue 2005-061 (‘000)
1 This table has been redesigned to correspond with Budget Paper No. 4, Agency Resourcing 2005-06.
2 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 the expenditure to pay refunds under the tax system.
3 Total appropriations = Bill No. 1 + Bill No. 2 + Special appropriations.
4 Revenue from other sources includes Financial Management and Accountability Act 1997 (FMA) s.31 revenues, that are available to be expensed, special accounts (non-appropriation revenues) and resources received free of charge.
5 Percentage figures indicate the percentage contribution of Revenue from Government (Departmental Appropriations) to the total price of outputs, by outcome, and the percentage contribution of Revenue from other sources (Departmental) to the total price of outputs, by outcome.
6 Total resources = Total appropriations + Revenue from other sources.
Note: Refer to Budgeted departmental statement of financial performance for application of agency revenue.
2.2: 2005-06 Budget measures
Budget measures relating to the Tax Office as explained in Budget Paper No. 2, Budget Measures 2005-06 are summarised in Table 2.2. The table also identifies the relevant outcomes, administered items and outputs associated with each measure.
Table 2.2: Australian Taxation Office measures
1 This is a cross portfolio measure. This table shows the Tax Office’s contribution to the measure.
Note: Further information on these measures can be found in Budget Paper No. 2, Budget Measures 2005-06 and the Measures affecting Outcomes table on page 227. This table shows the resourcing to be provided for these measures and may differ from those in Budget Paper No. 2, Budget Measures 2005-06 and the Measures affecting Outcomes table as these are on a Government Finance Statistics (GFS) basis.
2.3: Other receipts available to be used
Table 2.3 provides details of other receipts available to be used and includes FMA s.31 receipts, special accounts (non‑appropriation receipts) and resources received free of charge.
Table 2.3: Other revenue1
1 This table replaces the former table ‘Agency and administered revenues’.
2.4: Movement of administered funds from 2004-05 to 2005-06
Table 2.4: Movement of administered funds from 2004-05 to 2005-06
This table is not applicable to the Tax Office.
2.5: Special appropriations
Table 2.5: Estimates of expenses from special appropriations
1 Refunds under section 16 of the Tax Administration Act 1953 are primarily taxation refunds but may include amounts for the First Child tax offset; the Private Health Insurance Benefit and interest on overpayments.
2 This represents the portion of the Family Tax Benefit administered by the Tax Office only.
3 The total amount showing for special appropriations differs to the amount shown in Table 2.1 and 3.1 as it includes appropriations for taxation refunds. In other tables, taxation refunds are netted off against the taxation revenue.
2.6: Special accounts
Table 2.6: Estimates of special account flows and balances
1 The opening balance for 2005-06 (reference A) is the same as the closing balance for 2004-05 (reference B)
2 This special account is departmental in nature and is governed by the Financial Management and Accountability Act 1997.
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.
Note: Figures are cash based and include transactions between the Australian Valuation Office and the Tax Office.
2.7: Administered capital and departmental equity injections and loans
The Tax Office does not have an appropriation for an equity injection or loan in the 2005-06 Budget.