Output Group 5 : Revenue Administration

Output 5.1 : Collection of Taxes and Levies on Behalf of the Commonwealth

1 : Administer collection of Stevedoring Industry Levy

Area of Activity Performance Targets
  • Collection of Stevedoring Industry Levy.
Quality: Administer in accordance with the Stevedoring Levy (Collection) Act 1998 and the Stevedoring Levy (Imposition) Act 1998 and the Ministers standard performance measures for administering grants programs.

Quantity: Twelve-monthly collections; approximately 144 transactions annually. Estimated collection $30 million.
Contributing Division(s): Cross-Modal & Maritime Transport
Performance Achieved

We administer the collection of the levy to facilitate industrys financing of redundancy costs in the stevedoring industry to promote improved performance on the waterfront.

Stevedoring Levy payments were collected in accordance with legislative requirements and the Ministers performance measures for administering grants programs.

In December 2000 the Australian National Audit Office completed a performance audit on the administration of the waterfront redundancy scheme. The Australian National Audit Office concluded that DOTARS had complied with relevant legislation and MIFCos redundancy payment arrangements were efficient.

We are developing online transactions in accordance with the Electronic Transactions Act 1998.

The total levy collected for 2000–01 is $30 million, comprising 141 transactions. The increase is due to increased container and vehicle movements. Levy payments are expected to continue until the 2007–08 financial year.

Since the introduction of the waterfront reform, container movements have increased on a five-port average to 26 containers per hour, and stevedoring reliability has resulted in fixed day sailing schedules and reduced operating costs.

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2 : Management and collection arrangements for Aircraft Noise Levy

Area of Activity Performance Targets
  • Aircraft Noise Levy.

Quality: Effective oversight of arrangements for levy collections by Airservices Australia.

Quantity: Levy collected on jet landings at Sydney and Adelaide Airports.

Timeliness: Payments made in accordance with collection agreement with Airservices.
Contributing Division(s): Airports
Performance Achieved

To raise funds for aircraft noise insulation programs, we implemented the noise levy for Adelaide Airport under the same arrangements as for Sydney. The levy for Adelaide Airport commenced from 1 May 2001. Aircraft noise levy receipts in 2000–01 ($38.8 million) for Sydney Airport were similar to those in the previous year ($37 million).

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3 : Administer the collection of revenues from taxes, fees and fines

Area of Activity Performance Targets
  • General rates and land taxes.
  • Payroll tax.
  • Liquor and franchise fees.
  • Gambling taxes.
  • Other taxes.
  • Regulatory fees and fines.
  • Mining royalties (Christmas Island).
Quality: Maintain appropriate financial and reporting systems in accordance with legislative and Department of Finance and Administration requirements.

Timeliness: Meets legislative and Department of Finance and Administration requirements.

Location: Jervis Bay Territory, Christmas Island and Cocos (Keeling) Islands.
Contributing Division(s): Territories & Regional Support
Performance Achieved

Revenue was collected and reported on in accordance with legislation and departmental standards.

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Financial Performance

Budget* $0.456m
Actual Outcome $0.450m
Variation -1.3%

* Budget reflects accrual estimates as opposed to cash estimates which were reported
in the Portfolio Additional Estimates Statements 2000–01.

Actual expenditure incurred by DOTARS in collecting administered revenue on behalf of the Government was consistent with budget.

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Management and Collection Arrangements for Aircraft Noise Levy

Through its policy responsibility for both the Sydney Airport and Adelaide Airport Noise Amelioration Programs, DOTARS insulates those houses and eligible public buildings worst affected by aircraft noise.

The costs associated with these programs are recovered by a levy on jet aircraft landings at both Sydney and Adelaide Airports under the provisions of the Aircraft Noise Levy Act 1995. The noise levy rate is calculated using a formula set out in the legislation and determined by the Treasurer each financial year, adjusted for the Consumer Price Index.

Under the Act, levy receipts have been collected for Sydney Airport since 1996 and for Adelaide Airport from 1 May 2001. DOTARS has contracted Airservices Australia to collect the levy on its behalf.

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