Cash

The actual was higher than budgeted primarily due to timing differences in cash receipts and payments.

Trade and other receivables

The lower than budgeted actual is primarily driven by a lower than expected appropriation receivable aligned with the timing of payment for goods and services.

Buildings - leasehold improvements

Lower than budgeted Buildings - leasehold improvements is due to delays in property works approvals, resulting in lower than expected asset additions.

Intangibles - computer software

Higher than budgeted Intangibles - computer software is driven by higher than expected asset additions in relation to high priority IT system builds.

Other non-financial assets

The higher than budgeted actual for Other non-financial assets is primarily driven by higher than expected prepayments in relation to IT licenses.

Employee benefits

The higher than budgeted employee benefits payable is driven by higher than expected separation and redundancies towards the end of the financial year.

Suppliers

The higher than budgeted suppliers payables is primarily driven by higher than expected trade creditors and accruals due to pending payments for services provided on behalf of the ATO.

Other provisions

The higher than budgeted actual is largely driven by additional provisions for legal costs and indemnities for unforeseen cases not factored into the budget.

Equity

The budgeted equity balances did not account for an operating deficit, asset revaluations or subsequent appropriation reductions associated with the repeal of a number of appropriation acts related to prior years.