ADVANCE TO THE FINANCE MINISTER – SECTION 12 OF APPROPRIATION ACT (No. 1) 2004-2005
I, Anne Hazell, Division Manager, Financial Management Group, Department of Finance and Administration, pursuant to Section 12 of Appropriation Act (No. 1) 2004-2005, hereby determine that the appropriation item listed in Column 1 for the agency listed in Column 2 be increased by the amount listed in Column 3.
Column 1 | Column 2 | Column 3 |
Appropriation Item | Agency | Amount |
| | $ |
| | |
Appropriation Act (No.1) 2004-2005 | Australian Taxation Office | 43,000,000 |
Administered Expenses – Outcome 1 | | |
Effectively managed and shaped systems that support and fund services for Australians and give effect to social and economic policy through the tax, superannuation, excise and other related systems. | | |
| | |
Anne Hazell No. 1 of 2004-2005
21 December 2004
Overview
The legislative instrument F2007B00929, issued under Section 12 of the Appropriation Act (No. 1) 2004-2005, addresses the need to adjust budgetary allocations for the financial year 2004-2005. Enacted by the Australian Parliament, this instrument facilitates the reallocation of funds to meet unforeseen demands or to enhance the operational capacity of designated government agencies. Specifically, this legislative instrument directs an increase in the appropriation for the Australian Taxation Office by $43,000,000 under the category of Administered Expenses related to Outcome 1, which focuses on the effective management and funding of services through tax, superannuation, excise, and other related systems. The policy objective is to ensure that the Australian Taxation Office can efficiently carry out its mandate and adapt to any changes in service demands or policy directives.
The Division Manager, Financial Management Group, Department of Finance and Administration, signed this instrument on 21 December 2004, providing a clear directive to advance the necessary funds to the Finance Minister. This measure aims to bolster the administrative and operational capabilities of the Australian Taxation Office, ensuring it can effectively support and fund services for Australians and implement social and economic policies.
Scope and Application
The Appropriation Act (No. 1) 2004-2005, as amended by this legislative instrument, pertains specifically to the appropriation of funds for the Australian Taxation Office. The Act authorises the Finance Minister to increase the appropriation item for the Australian Taxation Office by $43,000,000 for administered expenses related to Outcome 1, which focuses on effectively managing and shaping systems that support and fund services for Australians, and implementing social and economic policy through the tax, superannuation, excise, and other related systems. This legislative instrument, signed by Anne Hazell, Division Manager of the Financial Management Group within the Department of Finance and Administration, operates under the jurisdiction of the Commonwealth of Australia and applies to the specified appropriation item for the Australian Taxation Office. There are no stated exclusions, exemptions, or thresholds within this legislative instrument, which operates as a standalone legal determination under the authority granted by the Appropriation Act (No. 1) 2004-2005. The Act does not extend or restrict its application through subordinate instruments in this instance.
Key Provisions
Section 12 of the Appropriation Act (No. 1) 2004-2005 empowers the Finance Minister to adjust appropriation items. In this case, Section 12 authorises Anne Hazell, Division Manager, Financial Management Group, Department of Finance and Administration, to increase the appropriation for the Australian Taxation Office (ATO) by $43,000,000. This adjustment pertains to the Administered Expenses for Outcome 1, which is related to effectively managing systems that support and fund services for Australians, as well as giving effect to social and economic policy through the tax, superannuation, excise, and related systems.
The obligations imposed by this Act include the requirement for Anne Hazell to provide a detailed rationale for the appropriation increase. This rationale must be consistent with the objectives outlined in Outcome 1, ensuring that the additional funds will be used to enhance the systems that support and fund services for Australians, and to effectively implement social and economic policies through the tax, superannuation, and excise systems. Additionally, the Department of Finance and Administration must ensure that all adjustments are within the legislative framework and align with the financial management policies of the government.
Failure to comply with the provisions of this Act could result in various consequences. Firstly, there could be financial mismanagement, leading to an audit and potential recovery of funds if the increased appropriation is not utilised in accordance with the specified objectives. Additionally, if the appropriation is used for purposes outside the scope of Outcome 1, there could be legal repercussions. The Act does not specify penalties, but breaches may result in administrative action, including the imposition of fines or sanctions as determined by the relevant authorities. These actions are aimed at ensuring that public funds are used effectively and in line with legislative intent.