¹ $2,300,000 from Annual Appropriation Act (No.3) 2018-19 has been withheld under section 51 of the PGPA Act. $20,000,000 from Annual Appropriation Act (No.1) 2018-19 has been withheld under section 51 of the PGPA Act and transferred to Annual Appropriation Act (No.3) 2018-19 - Departmental Capital Budget (DCB). Annual Appropriation for Administered consists of $6,181,000 for 2018-19. $4,278,000 has been withheld under section 51 of the PGPA Act.

² Annual Appropriation ordinary annual services consists of $16,205,000 transferred to ACNC special account.

³ Adjustments represent PGPA Act section 74 receipts.

⁴ Departmental variance is due to accrued expenses from prior year being drawn down in the current year from operating, DCB and equity funding.

Administered variance is due to:

- unspent annual appropriation for the year of $623,409.56;

- plus quarantined amount of $4,278,000 which has been moved to 2019-20; and

- less accrued campaign expenses of $259,917.59 from the prior year drawn down in the current year.

⁵ Departmental and Administered Capital Budgets are appropriated under Appropriation Acts (No.1, 3, 5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.

¹ $543,000 from the Annual Appropriation Act (No.1) has been withheld under section 51 of the PGPA Act. Annual Appropriation for Administered consists of $5,876,000 for 2017-18 Annual Appropriation Act (No. 1). $4,838,000 has been withheld under section 51 of the PGPA Act.

² Adjustments represent PGPA Act section 74 receipts.

³ The variance in the departmental expenses is due to accrued expenses from prior year being drawn down in the current year from operating and equity funding, as well as unspent appropriation from departmental capital budget. Administered variance is due to the unspent annual appropriation for the year of $467,633.66 plus quarantined amount of $4,838,000 which has been moved to 2018-19 financial year.

^4. The allocation of amounts between capital and operating is set out in the 2017-18 Portfolio Budget Statement as there is no itemisation in appropriation acts. A re-allocation of $15.6 million from department operating to departmental capital was approved by the Finance Minister on 13/11/2017. As re-allocations between operating and capital are not permitted under accounting standards, they have not been reflected in this appropriation note.

⁵ Departmental and Administered Capital Budgets are appropriated under Appropriation Acts (No.1, 3, 5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.

Appropriation amounts in this note differ from those reported in the financial statements by the following:

¹ $2,000,000 reduced through a section 51 determination and $1,556,924.48 remaining balance that will automatically lapse from 1 July 2019.

² $350,970.65 that will automatically lapse from 1 July 2019.

³ $2,300,000 reduced through a section 51 determination.

⁴ $211,182.74 removed through 2015-16 annual Appropriation Acts repeal at the start of 1 July 2018.

⁵ $2,134,000 (2016-17 financial year) and $711,610.45 (2017-18 financial year) reduced through a section 51 determination.

⁶ $2,210,000 reduced through a section 51 determination.

⁷ $4,838,000 reduced through a section 51 determination.

⁸ $4,278,000 reduced through a section 51 determination.

The Department of Home Affairs (Home Affairs) spends money from the Consolidated Revenue Fund on behalf of the ATO.

¹ Includes payments of $255,573,168 (2018: $227,642,802) made on behalf of the ATO by Home Affairs.

² $219,139 of section 77 appropriations have been reclassified as section 16 appropriations for comparative purposes.