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Department of the Treasury ..................................................................................................... 9
Australian Office of Financial Management ........................................................................ 28
Australian Prudential Regulaton Authority ........................................................................ 47
Australian Securities and Investments Commission .......................................................... 66
Australian Taxation Office ..................................................................................................... 83
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There has been no significant change to the overview included in the 2001-02 Portfolio
Budget Statements (page 7).
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The Department of the Treasury is seeking $5.6 million in departmental outputs for
HIH related expenses ($5 million) and for a review of competition provisions of the
Trade Practices Act ($0.6 million) in Appropriation Bill (No. 3) 2001-02.
The Department of the Treasury is also seeking $194.998 million in administered
expenses for the additional First Home Owners Scheme in Appropriation Bill (No. 4)
2001-02 and $0.179 million in Administered Capital associated with foreign exchange
rate movements in Appropriation Bill (No. 4) 2001-02.
Explanations for these variations are detailed below.
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On 17 December 2001, the Government announced that the additional $7,000 First
Home Owners Grant for new homes (applying to contracts made between
9 March 2001 and 31 December 2001) would be phased-down at a rate of $3,000 for
contracts made between 1 January 2002 and 30 June 2002. The Government also
announced more liberal commencement and completion requirements for the
additional grant.
This measure is expected to cost $50 million over three years.
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The Government announced on 15 October 2001 an independent review of the
competition provisions of the Trade Practices Act 1974 and their administration. The
$0.6 million will assist Treasury in establishing the review.
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Treasury is seeking an additional $5 million for HIH related expenses following the
collapse of HIH. The government has agreed to provide additional funds for HIH
related expenses including for press advertisements, and the establishment of a call
centre and Internet site to advise and assist policyholders on their eligibility for
assistance. This results in additional funding for departmental outputs in
Appropriation Bill (No. 3) 2001-02 of $5 million.
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Treasury is seeking an additional $179.998 million for the Additional First Home
Owners Scheme (FHOS) as a result of greater than anticipated demand for the
program. The Government agreed to fund all expenditure on the additional FHOS
incurred by the States and Territories as a result of the Government’s decision to
increase the FHOS grant from $7,000 to $14,000 for eligible first home owners
contracting between 9 March 2001 and 31 December 2001 to buy or build new homes.
This was originally estimated to cost $90 million in 2001-02.
As a result of this and the phase-down measure, additional funds of $194.998 million
are required under Appropriation Bill (No.4) 2001-02.
As a result of exchange rate movements additional funds of $0.179 million are required
to cover payments to the European Bank for Reconstruction and Development (EBRD)
and the Multilateral Investment Guarantee Agency (MIGA). This results in additional
funding of $0.179 million for Administered Capital in Appropriation Bill (No. 4)
2001-02.
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There has been no change to Treasury’s outcomes and output groups.
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The variation in funding is to a pre-existing output that will not affect the performance
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The variation in funding is to a pre-existing output that will not affect the performance
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This statement provides a picture of the expected financial results for the Department
of the Treasury by identifying full accrual expenses, revenues and capital use charge,
which highlights whether the Department is operating at a sustainable level.
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This statement shows the financial position of the Department of the Treasury. It helps
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Budgeted cash flows, as reflected in the statement of cash flows, provide important
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cash flows from operating activities, investing activities and financing activities.
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Shows all planned departmental capital expenditure (capital expenditure on
non-financial assets), whether funded through capital appropriations for additional
equity or borrowings, or from funds from internal sources.
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The Department of the Treasury’s budget statements are prepared in compliance with
Australian Accounting Standards, Accounting Guidance Releases and having regard to
Statements of Accounting Concepts.
Under the Commonwealth’s accrual budgeting framework, and consistent with
Australian Accounting Standards, transactions that agencies control (departmental
transactions) are separately budgeted for and reported on from transactions agencies
do not have control over (administered transactions). This ensures that agencies are
only held accountable for the transactions over which they have control.
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Departmental assets, liabilities, revenues and expenses in relation to an agency are
those which are controlled by the agency. Departmental expenses include employee
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in providing its goods and services.
There are no substantial variations to the notes outlined in the 2001-02 Portfolio Budget
Statements and The Treasury Annual Report 2000-01.
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Administered items are revenues, expenses, assets or liabilities which are managed by
an agency on behalf of the Government according to set Government directions.
Administered expenses include subsidies, grants, and personal benefit payments and
administered revenues include taxes, fees, fines and excises.
There are no substantial variations to the notes outlined in the 2001-02 Portfolio Budget
Statements and The Treasury Annual Report 2000-01.
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