2. Income and Expenses Administered on Behalf of Government
This section analyses the activities that the Department does not control but administers on behalf of the Government. Unless otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting.
|Wages and salaries||11,533||10,498|
|Defined contribution plans||1,491||1,456|
|Defined benefit plans||71||87|
|Leave and other entitlements||1,414||845|
|Other employee expenses||424||1,062|
|Total employee benefits||14,933||13,948|
|Goods and services supplied or rendered|
|Service delivery arrangements||76,603||67,487|
|Fuel and oil||10,881||11,259|
|Rail and road research||11,901||10,374|
|Property and operating costs||8,993||7,036|
|Repairs and maintenance||6,283||5,642|
|Travel and accommodation||595||467|
|Information, communication and technology||1,405||1,407|
|Other goods and services||8,008||3,992|
|Total goods and services supplied or rendered||159,373||143,237|
|Total goods and services supplied or rendered||159,373||143,237|
|Operating lease rentals||143||175|
|Workers compensation expenses||58||94|
|Total other suppliers||201||269|
Operating lease rentals relate to short-term residential and storage leases There were no material commitments for these leases at 30 June 2018 (2017: Nil).
|Subsidies in connection with|
|Tasmanian Freight Equalisation Scheme||147,322||137,612|
|Bass Strait Passenger Vehicle Equalisation Scheme||49,737||47,769|
|Australian Government entities (related parties)||390,570||407,725|
|State and Territory Governments||2,455,812||3,516,451|
Grants to State and Territory Governments include $2.432 billion (2017: $3.497 billion) paid to local government bodies through State and Territory Governments, mainly for Financial Assistance Grants. These were previously reported as grants to local government and comparatives have been restated accordingly.
|Impairment of financial assets||1,045||78|
|Investment in Administration of Norfolk Island||-||63,053|
|Write-down of land and buildings||529||466|
|Write-down of property, plant and equipment||840||280|
|Write-down of heritage and cultural assets||209||-|
|Write-down of finance leases1||341,025||361,461|
|Total write-down and impairment of assets||343,648||425,338|
- Lease of land to WSA Co Limited and at Melbourne Airport for no or nominal consideration. (2017: Lease of land to the Moorebank Intermodal Company Limited and at Melbourne Airport for nominal consideration).
|Australian Maritime Safety Authority||69,717||65,716|
|Civil Aviation Safety Authority||41,313||41,892|
|National Transport Commission||3,400||3,358|
|Total payments to corporate Commonwealth entities||126,022||122,547|
Grants and Subsidies
The Department administers a number of grant and subsidy schemes on behalf of the Government. Grant and subsidy liabilities are recognised to the extent that (i) the services required to be performed by the applicant have been performed or (ii) the eligibility criteria have been satisfied, but payments due have not been made.
Payments to corporate Commonwealth entities
Payments to corporate Commonwealth entities from amounts appropriated for that purpose are classified as administered expenses, equity injections or loans of the relevant portfolio department. The appropriation to the Department is disclosed under the Funding section—Appropriations (Note—5.1A).
|Land tax equivalents||40,070||35,978|
|Other tax equivalents||4,897||4,107|
|Total other taxes||47,183||41,692|
|Sale of goods||2,382||1,160|
|Rendering of services||18,474||19,333|
|Total sale of goods and rendering of services||20,856||20,493|
|Western Sydney Airport—preparatory activities||146,100||-|
|Total other contributions||146,100||-|
|Interstate Road Transport||69,284||67,599|
|Motor Vehicle Standards||10,772||9,090|
|Marine Navigation levies||87,808||83,976|
|Protection of the Sea levies||35,190||33,535|
|Airport Building Controllers||6,504||6,331|
|Airport Environment Officers||1,494||1,204|
|Fees from regulatory services||213,954||204,142|
|Total fees and fines||214,764||205,398|
|Unwinding of discount—concessional loans||10,919||5,580|
|Refund of previous years payments||268||170|
|Phosphate mine royalties||1,639||1,380|
|Total other revenue||7,432||5,826|
Rental income is mainly associated with residential properties in the Indian Ocean Territories, Jervis Bay Territory and Badgerys Creek, NSW. Residential lease agreements are cancellable by either the lessor or the lessee by giving the required notice.
|Recognition of assets at fair value—Melbourne Airport land||7,200||5,185|
|Reversal of impairment of financial assets||279||6,361|
|Recognition of other assets at fair value||77||227|
|Reversal of provision for asbestos removal||146||-|
|Total other gains||7,702||11,773|
All administered revenues are revenues relating to ordinary activities performed by the Department on behalf of the Australian Government. As such, administered appropriations are not revenues of the Department that oversees distribution or expenditure of the funds as directed.
The main sources of administered revenue are:
- land tax and similar equivalency payments for commercial use of Commonwealth owned land (mainly at regulated airports)
- other tax equivalency payments applied in the Indian Ocean Territories and Jervis Bay Territory and
- conservation levies associated with phosphate mining activities on Christmas Island.
Sales of goods and services
Provision of goods and services in the Indian Ocean Territories, Jervis Bay Territory and Norfolk Island including electricity supply, water and sewerage and medical fees. Revenue from the sale of goods also includes proceeds from the extraction of surplus sand at regulated airports.
Fees and fines
- Interstate Road Transport registration fees and related items charged under the Federal Interstate Registration Scheme. The scheme has been discontinued from 1 July 2018
- vehicle import and related fees charged under the Motor Vehicle Standards Act 1989
- Marine Navigation and Protection of the Seas levies are remitted to the Commonwealth by the Australian Maritime Safety Authority (AMSA) who collect the levies from commercial shipping operators. An equivalent amount is paid to AMSA from a special appropriation administered by the Department (refer Note 5.1C)
- application fees collected by Airport Building Controllers for construction activities at regulated airports and recovery of costs for Airport Environment Officers and
- licenses and other fees charged under the Coastal Trading (Revitalising Australian Shipping) Act 2012.
- interest on loans recognised using the effective interest rate
- dividend revenue from Australian Government owned entities
- royalties on phosphate extracted from mining activities on Christmas Island and
- recovery of costs from WSA Co Ltd for preparation of the Western Sydney Airport site.