Appendix 2    Consolidated Fund Estimates

Key Issues

·       The annual Budget Estimates are presented on a total resources basis for the General Government Sector. This includes, but is much broader than, the Consolidated Fund estimates presented in this appendix. For further information on the Tasmanian Government financial management framework see the Guide to the Budget that is available on the Department of Treasury and Finance website at www.treasury.tas.gov.au.

·       It is estimated that the Consolidated Fund Outcome in 2018-19 will be a $162.9 million deficit. This includes the impact of the Government’s significant infrastructure investment program.

·       Consolidated Fund Outcome projections for 2019‑20 to 2021‑22 are:

-  2019‑20: $254.8 million deficit;

-  2020‑21: $51.5 million deficit; and

-  2021‑22: $5.2 million deficit.

 

Consolidated Fund 2018‑19 Budget and Forward Estimates

Table A2.1 provides a summary of the Consolidated Fund Budget for 2018‑19 and the Forward Estimates period.

Table A2.1:       Consolidated Fund Budget and Forward Estimates

 

2017‑18)
)

Budget)

2017‑18)
Estimated)

Outcome)

2018‑19)
)

Budget)

2019‑20)
Forward)

Estimate)

2020‑21)
Forward)

Estimate)

2021‑22)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

 

Receipts1,2

 

 

 

 

 

 

Recurrent Receipts

 

 

 

 

 

 

Australian Government Sources

 

 

 

 

 

 

General Purpose Payments

2 387.4 

2 424.8 

2 487.7 

2 557.1 

2 650.5 

2 761.9 

Specific Purpose Payments

532.3 

544.9 

529.6 

557.6 

582.0 

598.1 

National Partnership Payments

73.0 

36.7 

77.2 

77.8 

80.4 

83.2 

Other Grants and Subsidies

0.1 

0.1 

0.1 

0.1 

0.1 

0.1 

 

2 992.7 

3 006.4 

3 094.5 

3 192.6 

3 312.9 

3 443.2 

 

 

 

 

 

 

 

State Sources

 

 

 

 

 

 

Taxation3

1 004.3 

1 036.3 

1 087.6 

1 115.8 

1 139.4 

1 163.1 

Receipts from Government Businesses4

  350.4)

387.0 

388.4 

350.6 

375.5 

375.6 

Departmental Fees and Recoveries

 99.9 

 102.1 

 102.7 

 105.3 

 108.0 

 110.9 

Recoveries of State Debt Charges

 0.1 

 0.1 

 0.1 

 0.1 

 0.1 

 0.1 

Sale and Rent of Government Property

  5.0)

  5.0 

  5.0 

  5.0 

  5.0 

  5.0 

Resource Rents and Royalties5

 45.8 

 38.0 

 38.8 

 39.3 

 32.8 

 27.8 

Other Recurrent Receipts6

 159.8 

 206.9 

 247.1 

 184.6 

 151.8 

 153.4 

 

1 665.2 

1 775.4 

1 869.5 

1 800.6 

1 812.4 

1 835.9 

 

 

 

 

 

 

 

Total Recurrent Receipts

4 657.9 

4 781.8 

4 964.0 

4 993.2 

5 125.3 

5 279.1 

 

 

 

 

 

 

 

Capital Receipts

 

 

 

 

 

 

State Sources

 3.5 

 3.5 

 3.5 

 3.5 

 23.5 

 3.5 

 

 3.5 

 3.5 

 3.5 

 3.5 

 23.5 

 3.5 

 

 

 

 

 

 

 

Total Receipts

4 661.4 

4 785.3 

4 967.4 

4 996.7 

5 148.8 

5 282.6 

 

 

 

 

 

 

 

Table A2.1:     Consolidated Fund Budget and Forward Estimates (continued)

 

2017‑18)
)

Budget)

2017‑18)
Estimated)

Outcome)

2018‑19)
)

Budget)

2019‑20)
Forward)

Estimate)

2020‑21)
Forward)

Estimate)

2021‑22)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

$m)

Less Expenditure

 

 

 

 

 

 

Recurrent Services

 

 

 

 

 

 

Appropriation Act

4 083.4 

4 136.1 

4 350.2 

4 433.0 

4 450.7 

4 552.6 

Reserved by Law

 344.1 

 327.5 

 341.0 

 356.1 

 370.3 

 384.3 

 

4 427.4 

4 463.6 

4 691.3 

4 789.0 

4 820.9 

4 936.9 

 

 

 

 

 

 

 

Works and Services

 

 

 

 

 

 

Capital Investment Program

 395.5 

 356.4 

 439.1 

 462.4 

 379.4 

 351.0 

 

 395.5 

 356.4 

 439.1 

 462.4 

 379.4 

 351.0 

 

 

 

 

 

 

 

Total Expenditure

4 822.9 

4 820.0 

5 130.4 

5 251.5 

5 200.4 

5 287.8 

 

 

 

 

 

 

 

Consolidated Fund Surplus/(Deficit)

(161.5)

(34.6)

(162.9)

(254.8)

(51.5)

(5.2)

 

 

 

 

 

 

 

Notes:

1.    Refer to chapter 5 of this Budget Paper for more information on General Government Revenue.

2.    Classification of Receipts for the purposes of the Consolidated Fund is not consistent with classifications shown in the General Government Income Statement prepared in accordance with the Uniform Presentation Framework.

3.    The increase in Taxation in 2018‑19 primarily reflects an increase in Conveyance Duty of $63.4 million and Payroll Tax of $15.2 million.

4.    The increase in Receipts from Government Businesses in 2018‑19 primarily reflects the Special Dividend from Sustainable Timber Tasmania of $15 million and an increase from Hydro Tasmania of $104.3 million. This is offset by a reduction in receipts from the Motor Accidents Insurance Board of $33 million and Tasmanian Networks Pty Ltd of $51.4 million.

5.    The decrease in Resource Rents and Royalties in 2018-19 primarily reflects a decrease in Mineral Royalties estimates of $7 million.

6.    The increase in Other Recurrent Receipts in 2018‑19 primarily reflects an increase in DisabilityCare Australia Funding of $90 million. This is partly offset by a decrease in Natural Disaster Relief and Recovery Arrangement funding of $18.3 million, which reflects the expected $20.7 million receipt in 2017-18 relating to the June 2016 Flood event.

Expenditure

Table A2.2 details Consolidated Fund Expenditure by Agency for the 2018‑19 Budget. Table A2.3 details Consolidated Fund Expenditure by Agency over the Forward Estimates period.

Table A2.2:       Consolidated Fund Expenditure by Agency, 2018‑191

 

 

2018‑19 Budget

 

Agency

2017‑18]

Budget)

Recurrent)

Services)

Reserved)

by Law)

Works and)

Services)

 

Total)

 

$m)

$m)

$m)

$m)

$m)

 

 

 

 

 

 

Communities Tasmania

 450.6 

 522.0 

 6.5 

 47.0 

 575.5 

Education

1 309.7 

1 321.6 

…. 

 59.0 

1 380.7 

Finance‑General

 627.1 

 265.2 

 309.6 

 24.8 

 599.6 

Health

1 142.3 

1 072.1 

…. 

 93.3 

1 165.4 

House of Assembly

 8.3 

 3.4 

 6.0 

…. 

 9.4 

Integrity Commission

 2.5 

 2.5 

…. 

…. 

 2.5 

Justice

 161.3 

 179.9 

 13.9 

 13.7 

 207.5 

Legislative Council

 7.6 

 3.9 

 3.1 

…. 

 7.0 

Legislature‑General

 6.6 

 6.7 

…. 

…. 

 6.7 

Ministerial and Parliamentary Support

 20.2 

 22.3 

 0.2 

…. 

 22.5 

Office of the Director of Public Prosecutions

 7.6 

 7.3 

 0.5 

…. 

 7.8 

Office of the Governor

 4.1 

 3.6 

 0.6 

…. 

 4.2 

Office of the Ombudsman

 2.3 

 2.3 

…. 

…. 

 2.3 

Police, Fire and Emergency Management

 229.0 

 229.0 

…. 

 6.9 

 235.9 

Premier and Cabinet

 39.5 

 37.7 

 …. 

 0.3 

 38.0 

Primary Industries, Parks, Water and Environment

  197.9)

182.5  

…. 

38.4 

220.9 

State Growth

 512.9 

 394.7 

 0.1 

 154.2 

 548.9 

Tasmanian Audit Office

 2.5 

 2.0 

 0.5 

…. 

 2.5 

Tourism Tasmania

 29.3 

 33.0 

…. 

…. 

 33.0 

Treasury and Finance

 61.6 

 58.5 

 …. 

 1.5 

 60.0 

 

 

 

 

 

 

TOTAL EXPENDITURE

4 822.9 

4 350.2 

 341.0 

 439.1 

5 130.4 

 

 

 

 

 

 

Note:

1.   For more information relating to agency expenditure, refer to the relevant agency chapter in Government Services Budget Paper No 2.

 

 

 

 

 

 

Table A2.3:       Consolidated Fund Expenditure by Agency ‑ Forward Estimates1

 

2017‑18)
)

Budget)

2018‑19)
)

Budget)

2019‑20)
Forward)

Estimate)

2020‑21)
Forward)

Estimate)

2021‑22)
Forward)

Estimate)

 

$m)

$m)

$m)

$m)

$m)

Recurrent Services

 

 

 

 

 

Communities Tasmania

 430.1 

 528.5 

 485.8 

 475.8 

 460.3 

Education

1 261.9 

1 321.6 

1 363.4 

1 422.9 

1 475.6 

Finance‑General

 599.4 

 574.8 

 611.8 

 627.2 

 642.6 

Health

1 010.3 

1 072.1 

1 124.9 

1 136.3 

1 182.1 

House of Assembly

 8.3 

 9.4 

 9.5 

 9.7 

 9.9 

Integrity Commission

 2.5 

 2.5 

 2.6 

 2.6 

 2.7 

Justice

 159.2 

 193.8 

 173.4 

 177.7 

 184.0 

Legislative Council

 6.9 

 7.0 

 7.1 

 7.3 

 7.4 

Legislature‑General

 6.6 

 6.7 

 6.8 

 7.0 

 7.2 

Ministerial and Parliamentary Support

 20.2 

 22.5 

 22.8 

 23.3 

 23.9 

Office of the Director of Public Prosecutions

 7.6 

 7.8 

 7.6 

 7.8 

 8.0 

Office of the Governor

 4.1 

 4.2 

 4.2 

 4.3 

 4.4 

Office of the Ombudsman

 2.3 

 2.3 

 2.4 

 2.4 

 2.5 

Police, Fire and Emergency Management

 221.0 

 229.0 

 235.2 

 243.8 

 252.7 

Premier and Cabinet

 37.4 

 37.7 

 38.2 

 39.0 

 39.1 

Primary Industries, Parks, Water and Environment

 174.4 

 182.5 

 187.6 

 189.3 

 189.8 

State Growth

 384.8 

 394.8 

 411.5 

 348.8 

 347.5 

Tasmanian Audit Office

 2.5 

 2.5 

 2.6 

 2.6 

 2.7 

Tourism Tasmania

 29.3 

 33.0 

 32.8 

 33.4 

 33.7 

Treasury and Finance

 58.7 

 58.5 

 59.0 

 59.9 

 61.0 

 

4 427.4 

4 691.3 

4 789.0 

4 820.9 

4 936.9 

Works and Services

 

 

 

 

 

Communities Tasmania

 20.5 

 47.0 

 29.0 

 36.3 

 25.0 

Education

 47.8 

 59.0 

 47.1 

 39.9 

 29.8 

Finance-General

 27.7 

 24.8 

 12.3 

 10.0 

 10.0 

Health

 132.0 

 93.3 

 138.7 

 49.8 

 20.1 

Justice

 2.1 

 13.7 

 42.2 

 38.0 

 43.3 

Legislative Council

 0.7 

…. 

…. 

…. 

…. 

Police, Fire and Emergency Management

 8.0 

 6.9 

 10.1 

 9.8 

 5.6 

Premier and Cabinet

 2.1 

 0.3 

 0.3 

 0.3 

 0.3 

Primary Industries, Parks, Water and Environment

 23.5 

 38.4 

 21.7 

 20.2 

 23.7 

State Growth

 128.0 

 154.2 

 161.1 

 175.2 

 193.3 

Treasury and Finance

 2.9 

 1.5 

…. 

…. 

…. 

 

 395.5 

 439.1 

 462.4 

 379.4 

 351.0 

 

 

 

 

 

 

TOTAL EXPENDITURE

4 822.9 

5 130.4 

5 251.5 

5 200.4 

5 287.8 

 

 

 

 

 

 

Note:

1. For more information relating to agency expenditure, refer to the relevant agency chapter in Government Services Budget Paper No 2.

Reserved by Law Items

Reserved by Law items are not included in the annual Appropriation Acts. The authority to spend from these items is provided by the legislation under which the particular items are established.

Table A2.4 details Expenditure on Reserved by Law items by agency.

Table A2.4:       Expenditure on Reserved by Law Items

 

2017-18 

2018-19 

2019-20 

2020-21 

2021-22 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

Communities Tasmania

 

 

 

 

 

Tasmanian Community Fund (Tasmanian Community

Fund Act 2005)

6.4 

6.5 

6.6 

6.7 

6.7 

 

6.4 

6.5 

6.6 

6.7 

6.7 

Finance-General

 

 

 

 

 

Appropriation to the Treasurer's Reserve (Public

Account Act 1986)

10.0 

10.0 

10.0 

10.0 

10.0 

Payments to Municipalities under the Local Government

(Rates and Charges Remissions) Act 1991

17.4 

18.0 

18.6 

19.2 

19.2 

Payments under the Parliamentary Superannuation

Regulations 2016

1.0 

1.0 

1.0 

1.0 

1.0 

Superannuation Benefits Payable under the Governor of

Tasmania Act 1982

0.1 

0.1 

0.1 

0.1 

0.1 

Superannuation Benefits Payable under the Judges'

Contributory Pensions Act 1968

2.1 

2.1 

2.1 

2.1 

2.1 

Superannuation Benefits Payable under the Public Sector

Superannuation Reform Act 2016

279.6 

278.2 

292.7 

305.3 

316.7 

Superannuation Benefits Payable under the

Solicitor-General Act 1983

0.3 

0.3 

0.3 

0.3 

0.3 

 

310.4 

309.6 

324.8 

338.0 

349.4 

House of Assembly

 

 

 

 

 

Members' Committee Fees and Allowances

(Parliamentary Salaries, Superannuation and

Allowances Act 2012)1

.... 

.... 

.... 

.... 

.... 

Parliamentary Salaries and Allowances (Parliamentary

Salaries, Superannuation and Allowances Act 2012)2

4.8 

5.9 

6.0 

6.1 

6.3 

Travelling Allowances (Parliamentary Salaries,

Superannuation and Allowances Act 2012)

0.1 

0.1 

0.1 

0.1 

0.1 

 

5.0 

6.0 

6.1 

6.2 

6.4 


Table A2.4:       Expenditure on Reserved by Law Items (continued)

 

2017-18 

2018-19 

2019-20 

2020-21 

2021-22 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

Justice

 

 

 

 

 

Expenses of Aboriginal Land Council of Tasmania Elections

(Aboriginal Lands Act 1995, Section 17)3

.... 

.... 

.... 

.... 

.... 

Expenses of Parliamentary Elections and Referendums

(Electoral Act 2004 and Referendum

Procedures Act 2004)4

5.4 

2.7 

2.7 

3.1 

5.3 

Expenses under the Legislative Council Electoral

Boundaries Act 19955

0.1 

.... 

.... 

.... 

.... 

Salaries of Judges (Supreme Court Act 1887)6

3.6 

3.6 

3.3 

3.3 

3.4 

Salaries of Magistrates (Magistrates Court Act 1987)

4.9 

5.0 

5.1 

5.2 

5.3 

Salary and Travel Allowances, Solicitor-General

(Solicitor-General Act 1983)

0.5 

0.5 

0.5 

0.5 

0.6 

Salary and Travelling Allowance, Associate Judge of the

Supreme Court (Supreme Court Act 1959)

0.4 

0.4 

0.5 

0.5 

0.5 

Victims of Crime Assistance Act 1976

1.5 

1.5 

1.5 

1.5 

1.5 

 

16.5 

13.9 

13.5 

14.2 

16.5 

Legislative Council

 

 

 

 

 

Members' Committee Fees and Allowances

(Parliamentary Salaries, Superannuation and

Allowances Act 2012)7

.... 

.... 

.... 

.... 

.... 

Parliamentary Salaries and Allowances (Parliamentary

Salaries, Superannuation and Allowances Act 2012)

2.8 

2.9 

3.0 

3.0 

3.1 

Travelling Allowances (Parliamentary Salaries,

Superannuation and Allowances Act 2012)

0.2 

0.2 

0.2 

0.2 

0.2 

 

3.0 

3.1 

3.1 

3.2 

3.3 

Ministerial and Parliamentary Support

 

 

 

 

 

Allowances of Ministers (Parliamentary Salaries,

Superannuation and Allowances Act 2012)2

1.1 

0.2 

0.2 

0.2 

0.2 

 

 

 

 

 

 

Office of the Director of Public Prosecutions

 

 

 

 

 

Salary, Travel and Other Allowances, Director of Public

Prosecutions (Director of Public Prosecutions Act 1973)

0.5 

0.5 

0.5 

0.5 

0.6 

 

 

 

 

 

 

Office of the Governor

 

 

 

 

 

Salary, Her Excellency the Governor (Governor of

Tasmania Act 1982)

0.6 

0.6 

0.6 

0.6 

0.6 

Salary, The Administrator (Governor of Tasmania Act

1982, Section 5(1))8

.... 

.... 

.... 

.... 

.... 

 

0.6 

0.6 

0.6 

0.6 

0.6 

 

Table A2.4:       Expenditure on Reserved by Law Items (continued)

 

2017-18 

2018-19 

2019-20 

2020-21 

2021-22 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

State Growth

 

 

 

 

 

Contribution towards Construction of Streets in Towns by

Municipal Councils (Local Government Act 1993)

0.1 

0.1 

0.1 

0.1 

0.1 

 

 

 

 

 

 

Tasmanian Audit Office

 

 

 

 

 

Salary and Travelling Allowance, Auditor-General (Audit

Act 2008)

0.5 

0.5 

0.5 

0.5 

0.5 

 

 

 

 

 

 

TOTAL

344.1 

341.0 

356.1 

370.3 

384.3 

 

 

 

 

 

 

Notes:

1.   An amount of $31 000 per annum is provided to the House of Assembly under Members’ Committee Fees and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012).

2.   The variation in this item reflects the permanent transfer of $930 000 per annum from Ministerial and Parliamentary Support to the House of Assembly for certain Ministerial Allowances.

3.   The Department of Justice is provided with $5 000 per annum under the Expenses of Aboriginal Land Council of Tasmania Elections (Aboriginal Lands Act 1995, section 17).

4.   The decrease in Expenses of Parliamentary Elections and Referendums (Electoral Act 2004 and Referendum Procedures Act 2004) from 2018-19 reflects the funding for the March 2018 State Election.

5.   The Department of Justice is provided with $5 000 per annum under the Legislative Council Electoral Boundaries Act 1995 with a one‑off increase of $65 000 in 2017-18 reflecting the timing of the next major review.

6.   The decrease in Salaries of Judges (Supreme Court Act 1887) in 2019-20 reflects additional temporary funding provided in 2017‑18 and 2018‑19 for the salaries of acting judges.

7.   The Legislative Council is provided with $36 000 per annum under Members’ Committee Fees and Allowances (Parliamentary Salaries, Superannuation and Allowances Act 2012).

8.   Under Salary, The Administrator (Governor of Tasmania Act 1982, section 5(1)) an amount of $15 000 per annum is provided to the Office of the Governor.