PORTFOLIO SUPPLEMENTARY Additional
ESTIMATES STATEMENTS NO. 2 2008‑09

Appropriation Bill (No. 5) 2008‑09

And

Appropriation Bill (No. 6) 2008‑09

Treasury PORTFOLIO

Explanation of supplementary 
additional estimates 2008‑09

© Commonwealth of Australia 2009
ISBN 978‑0‑642‑74506‑4
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TREASURER
po box 6022
PARLIAMENT HOUSE
CANBERRA act 2600

Telephone: 02 6277 7340
Facsimile: 02 6273 3420

www.treasurer.gov.au
President of the Senate
Australian Senate
Parliament House
CANBERRA ACT 2600

Speaker
House of Representatives
Parliament House
CANBERRA ACT 2600

Dear Mr President
Dear Mr Speaker

I hereby submit Portfolio Supplementary Additional Estimates Statements No. 2 in support of the supplementary appropriations being sought for the Treasury Portfolio through the Appropriation Bills (No. 5) and (No. 6) 2008‑09.
These statements have been developed, and are submitted to the Parliament, as a statement on the funding requirements being sought for the Portfolio.
I present these statements by virtue of my ministerial responsibility for accountability to the Parliament and, through it, the public.
Yours sincerely

WAYNE SWAN

Table of contents
User Guide	vii
Treasury Portfolio	1
Australian Taxation Office	3
1.1	Overview of Supplementary Additional Appropriations sought	3
1.2	Agency Resource Statement	4
1.3	Agency measures table	5
1.4	Supplementary Additional Estimates and variations	6
1.5	Breakdown of Supplementary Additional Estimates by
Appropriation Bill, of funding sought	7

User Guide
The purpose of the Portfolio Supplementary Additional Estimates Statements No. 2 (PSAES) is to explain Appropriation Bills (No. 5) and (No. 6) 2008‑09. This document serves to inform senators and members of parliament and the public of the proposed allocation of supplementary appropriations to Government outcomes by agencies within the Treasury portfolio.
The PSAES are declared by the Appropriation Bills (No. 5) and (No. 6) to be a ‘relevant document’ to the interpretation of the Bill according to section 15AB of the Acts Interpretation Act 1901.
Whereas the PSAES are focused on explaining the supplementary additional estimates appropriations, information on total 2008‑09 Budget resourcing, planned performance, and a full set of agency budgeted financial statements can be found in the 2008‑09 Portfolio Budget Statements which accompanied the 2008‑09 annual appropriation Bills and the 2008‑09 Portfolio Additional Estimates Statements which accompanied the 2008‑09 annual Appropriation Bills (No. 3) and (No. 4).

Treasury Portfolio
Supplementary Additional Estimates Statements No. 2

Australian Taxation Office
1.1	Overview of Supplementary Additional Appropriations sought
The Australian Taxation Office (ATO) is seeking $14.8 million in 2008‑09 and $5.0 million in 2009‑10 to implement a public information campaign for the Nation Building and Jobs Plan — Tax Bonus for working Australians, and the Small Business and General Business Tax Break.
The Government will provide $7.7 billion to eligible taxpayers as a Tax Bonus. The Bonus of up to $900 will be available to eligible Australian resident taxpayers who paid tax in the 2007‑08 financial year after taking into account available tax offsets and imputation credits. The ATO will receive $51.0 million for the implementation of the Tax Bonus and is seeking additional funding of $2.3 million in 2008-09 and $2.7 million in 2009-10 to implement an expanded public information campaign to ensure information is available to the 8.7 million taxpayers expected to receive the Bonus.
The Government will provide an additional $2.7 billion to Australian businesses as a Small Business and General Business Tax Break. The temporary business tax break will provide an additional tax deduction of 30 per cent of the cost of eligible new depreciating assets which started to be held under a contract, or started to be constructed, after 12.01 am AEDT 13 December 2008 and before the end of June 2009 and installed ready for use by the end of June 2010. For eligible new depreciating assets acquired under contract, or started to be constructed between 1 July 2009 and 31 December 2009 and installed ready for use by the end of December 2010, an additional tax deduction of 10 per cent of cost will apply. For both periods, small businesses will be able to claim the deduction for eligible assets costing $1,000 or more. For other businesses, a minimum expenditure threshold of $10,000 applies. The ATO is seeking funding of $12.5 million in 2008-09 and $2.3 million in 2009-10 to implement a public information campaign for this initiative.
A public information campaign will raise awareness of the benefits of these initiatives by providing information to the community and encouraging people to take appropriate action to receive these payments and deductions. 

1.2	Agency Resource Statement
The Agency Resource Statement details the resourcing for the ATO at Supplementary Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2008‑09 Budget year, including variations through Appropriation Bill (No. 5), special appropriations and special accounts.
Table 1.1: Agency resource statement — Supplementary Additional Estimates through Appropriation Bill (No. 5)

Table 1.1: Agency resource statement — Supplementary Additional Estimates through Appropriation Bill (No. 5) (continued)
1. Appropriation Bill (No. 5) 2008‑09.

1.3	Agency measures table
Table 1.2 summarises new Government measures funded through the Appropriation Bill (No. 5), with the affected output group identified.
Table 1.2: Agency measures through Appropriation Bill (No. 5)

1.4	Supplementary Additional Estimates and variations
Table 1.3 details the changes to the resourcing for the ATO resulting from Appropriation Bill (No. 5), by Outcomes, Administered Items and Departmental outputs.
Table 1.3: Supplementary Additional Estimates and variations to outcomes — measures

1.5	Breakdown of Supplementary Additional Estimates by Appropriation Bill, of funding sought
The following table details the Supplementary Additional Estimates sought for the ATO through Appropriation Bill (No. 5).
Table 1.4: Appropriation Bill (No. 5) 2008‑09