Department of Sustainability, Environment, Water, Population and Communities

1. 
   Outcomes 1, 2, 3, 4, 5 and 6 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome. Refer to Outcome 1 Resourcing Table, Outcome 2 Resourcing Table, Outcome 3 Resourcing Table, Outcome 4 Resourcing Table, Outcome 5 Resourcing Table and Outcome 6 Resourcing Table of this Annual Report.
   
2. 
   Assets and liabilities that could not be reliably attributed to outcomes.
   

Note 31C. Major Classes of Administered Expenses, Income, Assets and Liabilities by Outcomes
	Outcome 1^1		Outcome 2^1
	2013	2012	2013	2012
	$'000	$'000	$'000	$'000
Expenses
Suppliers	49,765	54,444	15,874	10,452
Subsidies	-	-	-	11,025
Grants	256,222	261,139	8,742	68,215
Depreciation and amortisation	-	-	395	-
Write-down and impairment of assets	814	402	-	-
Other expenses	170	39	-	-
Total	306,971	316,024	25,011	89,692
Income
Indirect tax	-	-	1,991	1,369
Other taxes	-	-	99,819	-
Sale of goods and rendering of services	-	-	572	839
Fees and fines	1	3	7,192	9,673
Interest	-	-	-	-
Other revenue	975	808	76	181
Reversals of previous asset write-downs and impairments	-	1	-	-
Other gains	65	65	887	-
Total	1,041	877	110,537	12,062
Assets
Cash and cash equivalents	-	-	-	-
Taxation receivables	-	-	22,806	-
Trade and other receivables	3,933	7,837	375	279
Other investments	561,520	570,761	-	-
Land	-	-	-	-
Property, plant and equipment	-	-	-	-
Intangibles	-	-	563	713
Inventories	-	-	12,559	11,896
Total	565,453	578,598	36,303	12,888
Liabilities
Suppliers	1,658	2,908	3,098	1,957
Grants	9,168	11,325	728	-
Total	10,826	14,233	3,826	1,957

1. 
   Outcomes 1, 2, 3, 4, 5 and 6 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome.
   

Note 31C (Cont'd). Major Classes of Administered Expenses, Income, Assets and Liabilities by Outcomes
	Outcome 3^1		Outcome 4^1
	2013	2012	2013	2012
	$'000	$'000	$'000	$'000
Expenses
Suppliers	-	-	25,099	10,675
Subsidies	-	-	-	-
Grants	-	-	239,436	376,008
Depreciation and amortisation	12	12	-	-
Write-down and impairment of assets	-	-	343,406	74,262
Other expenses	-	-	698	-
Total	12	12	608,639	460,945
Income
Indirect tax	-	-	-	-
Other taxes	-	-	-	-
Sale of goods and rendering of services	-	-	-	-
Fees and fines	-	-	811	2,422
Interest	-	-	693	894
Other revenue	-	-	1,504	6,386
Reversals of previous asset write-downs and impairments	-	-	112	3,676
Other gains	-	-	46,768	51,416
Total	-	-	49,888	64,794
Assets
Cash and cash equivalents	-	-	-	-
Taxation receivables	-	-	-	-
Trade and other receivables	-	-	8,874	17,215
Other investments	-	-	-	-
Land	-	-	1,467	1,467
Property, plant and equipment	1,060	1,060	505,388	490,987
Intangibles	-	-	1,873,256	1,941,861
Inventories	-	-	-	-
Total	1,060	1,060	2,388,985	2,451,530
Liabilities
Suppliers	-	-	2,385	3,150
Grants	-	-	8,582	20,964
Total	-	-	10,967	24,114

1. 
   Outcomes 1, 2, 3, 4, 5 and 6 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome.
   

Note 31C (Cont'd). Major Classes of Administered Expenses, Income, Assets and Liabilities by Outcomes
	Outcome 5^1		Outcome 6^1
	2013	2012	2013	2012
	$'000	$'000	$'000	$'000
Expenses
Suppliers	80	-	15,408	9,013
Subsidies	-	-	-	-
Grants	11,948	12,612	-	-
Depreciation and amortisation	-	-	18	-
Write-down and impairment of assets	112	-	-	-
Other expenses	-	-	-	-
Total	12,140	12,612	15,426	9,013
Income
Indirect tax	-	-	-	-
Other taxes	-	-	-	-
Sale of goods and rendering of services	-	-	-	-
Fees and fines	264	152	-	-
Interest	-	-	-	-
Other revenue	34	294	-	-
Reversals of previous asset write-downs and impairments	-	-	-	-
Other gains	2	114	-	-
Total	300	560	-	-
Assets
Cash and cash equivalents	-	-	-	-
Taxation receivables	-	-	-	-
Trade and other receivables	316	748	53	44
Other investments	-	-	-	-
Land	-	-	-	-
Property, plant and equipment	-	-	-	-
Intangibles	-	-	960	54
Inventories	-	-	-	-
Total	316	748	1,013	98
Liabilities
Suppliers	-	-	25	700
Grants	4,580	1,045	-	-
Total	4,580	1,045	25	700

1. 
   Outcomes 1, 2, 3, 4, 5 and 6 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome.
   

Note 31C (Cont'd). Major Classes of Administered Expenses, Income, Assets and Liabilities by Outcomes
	Not attributed^2		Total
	2013	2012	2013	2012
	$'000	$'000	$'000	$'000
Expenses
Suppliers			106,226	84,584
Subsidies			-	11,025
Grants			516,348	717,974
Depreciation and amortisation			425	12
Write-down and impairment of assets			344,332	74,664
Other expenses			868	39
Total			968,199	888,298
Income
Indirect tax			1,991	1,369
Other taxes			99,819	-
Sale of goods and rendering of services			572	839
Fees and fines			8,268	12,250
Interest			693	894
Other revenue			2,589	7,669
Reversals of previous asset write-downs and impairments			112	3,677
Other gains			47,722	51,595
Total			161,766	78,293
Assets
Cash and cash equivalents	-	-	-	-
Taxation receivables	-	-	22,806	-
Trade and other receivables	-	-	13,551	26,123
Other investments	-	-	561,520	570,761
Land	-	-	1,467	1,467
Property, plant and equipment	-	-	506,448	492,047
Intangibles	-	-	1,874,779	1,942,628
Inventories	-	-	12,559	11,896
Total	-	-	2,993,130	3,044,922
Liabilities
Suppliers	-	-	7,166	8,715
Grants	-	-	23,058	33,334
Total	-	-	30,224	42,049

1. 
   Outcomes 1, 2, 3, 4, 5 and 6 are described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome.
   
2. 
   Assets and liabilities that could not be reliably attributed to outcomes.
   

Cost Recovery

	2013		2012
	$'000		$'000
Note 32A. Receipts Subject to Cost Recovery Policy
Other cost recovery arrangements
Assessment and grant of permits
Fuel Quality Standards Act 2000	23		288
Sea Dumping Permit Application Fees	182		200
Australian Bird and Bat Banding Scheme	27		27
Hazardous Waste Permits	25		17
Total receipts subject to cost recovery policy	257		532

Note 32B. Administered Receipts Subject to Cost Recovery Policy
Significant cost recovery arrangements
Ozone Protection and Synthetic Greenhouse Gas Management Program^1	7,272		9,592
Other cost recovery arrangements
Assessment and grant of permits
Water Efficiency Labelling and Standards Scheme	817		2,375
Wildlife Trade Permits	105		96
Total administered receipts subject to Cost Recovery Policy	8,194		12,063

1. 
   The comparative has been restated from what was reported in the 2011-12 Financial Statements ($11,714,000). The figure reported in the 2011-12 Financial Statements included amounts relating to excise duties which were classified as taxation revenue and not reported in this note.
   

Net Cash Appropriation Arrangements

	2013		2012
	$'000		$'000
Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations^1	31,878		(123,027)
Plus: depreciation/amortisation expenses previously funded through revenue appropriation	46,435		42,652
Total comprehensive income (loss) - as per the Statement of Comprehensive Income	(14,557)		(165,679)

1. 
   From 2010-11, the Government introduced net cash appropriation arrangements, where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.