Australian Customs and Border Protection Service · ACBPS Additional Estimates Statement 131 AUSTRALIAN CUSTOMS AND BORDER PROTECTION SERVICE Section 1: Agency overview and resources

Australian Customs and Border Protection Service

Agency resources and planned performance

AUSTRALIAN CUSTOMS AND BORDER PROTECTION

SERVICE

Section 1: Agency Overview and Resources ......................................................... 131

1.1 Strategic Direction ................................................................................................ 131

1.2 Agency Resource Statement ............................................................................... 134

1.3 Agency Measures Table ...................................................................................... 136

1.4 Additional Estimates and Variations .................................................................... 137

1.5 Breakdown of Additional Estimates by Appropriation Bill .................................... 139

1.6 Machinery of Government Changes .................................................................... 140

1.7 Transition from Five Programme Structure to a Three Programme Structure .............................................................................................................. 140

Section 2: Revisions to Agency Outcomes and Planned Performance .............. 143

2.1 Outcomes and Planned Performance .................................................................. 143

Section 3: Explanatory Tables and Budgeted Financial Statements ................... 163

3.1 Explanatory Tables .............................................................................................. 163

3.2 Budgeted Financial Statements ........................................................................... 164

ACBPS Additional Estimates Statement

131

AUSTRALIAN CUSTOMS AND BORDER PROTECTION

SERVICE

Section 1: Agency overview and resources

1.1 STRATEGIC DIRECTION

The Australian Customs and Border Protection Service (ACBPS or the Service) is

responsible for protecting the safety, security and commercial interests of Australians

through border protection designed to support legitimate trade and travel, and to

ensure collection of border revenue and trade statistics. The border is a strategic

national asset and is fundamental to both national security and economic prosperity.

In recent years, the ACBPS’s business model has been challenged by the pace of

developments in the border environment. The ACBPS continues to experience

considerable pressure from the border environment and all indications are that these

pressures will increase. Current and future border pressures include significant

increases in the amount of international trade and travel, more complex cargo supply

chains and passenger travel routes, and increasingly sophisticated serious and

organised crime.

The ACBPS’s challenge is to remain proactive and responsive while addressing these

pressures, with a vision to protect Australia’s borders and foster lawful trade and

travel. To that end, the ACBPS is undertaking a major Reform Programme which is a

corporate priority for 2013–14 and beyond. The Reform Programme will proceed

along three tracks of work to modernise the ACBPS’s business processes and systems

(including automation and intelligence capability); establish a more agile and

professional operating model; and harden the ACBPS against corruption by

embedding integrity measures across the organisation.

In July 2013, the Service released the Blueprint for Reform 2013-18 (the Blueprint), which

outlines the Service’s strategy for transforming its business model and operations. The

Blueprint is a foundational document on which the Service has developed a

comprehensive Reform Business Case for discussions with government.

To better reflect the ACBPS's role in protecting Australia's borders and fostering legitimate trade and travel, the Service has revised its reporting arrangements and programme structure and aligned them with the focus and vision outlined in the Blueprint so that they reflect the Service’s new operating model. As a consequence, the Service has moved from reporting against a five programme structure to reporting against a three programme structure. A further explanation of this restructure is explained in Section 1.7: Transition from a five-programme structure to a three-programme structure.


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As part of the Administrative Arrangement Orders announced on 18 September 2013, the ACBPS was transferred from the Attorney Generals Portfolio to the newly formed Immigration and Border Protection portfolio.

Following policy decisions taken since the 2013-14 Budget, the ACBPS will receive funding to implement a number of the government’s 2013 Election commitments.

The government will provide the ACBPS with $88.0m over four years from 2013-14 to implement the measure Tackling Crime – increased cargo and mail screening at the border. This measure will expand and enhance screening, examination, investigation and intelligence activities to increase the detection of illicit goods, including drugs and firearms. The government has agreed to fund this measure on an ongoing basis.

In line with its election commitment, the government has established a Joint Agency Taskforce Headquarters (JATF HQ) to run Operation Sovereign Borders (OSB), drawing together resources and deployments from a number of agencies. The JATF HQ is housed within ACBPS premises and provides key support and enabling functions including intelligence, communications, international relations, risk management, finance and enabling services. The Department of Immigration and Border Protection (DIBP) will receive $10.0m for three years only from 2013-14 for this measure. As ACBPS is to provide the administrative support for the JATF HQ, funding will be transferred to ACBPS as incurred to facilitate support.

In addition, the government will provide the ACBPS with $1.0m over two years only from 2013-14 to fund the appointment of the Operation Sovereign Borders Special Envoy. This decision is consistent with the government’s election commitment to establish Operation Sovereign Borders.

The government will also provide $81.2m to implement its election commitment for A Regional Deterrence Framework to Combat People Smuggling. In response to maritime people smuggling activities, the funding provided by the government will increase operations in Australia’s northern waters through increased air surveillance; increasing search and rescue capacity and improved surveillance technologies by:

Extending the leases for the Australian Customs Vessel (ACV) Triton ($16.8m

for the first six months of 2014-15) and ACV Ocean Protector to 31 December

2014 ($25.0m for 2014-15 providing for 92 patrol days);

Extending the current lease for the Reims aircraft to 30 June 2015 and

increasing the flight hours for existing Dash 8 aircraft to 30 June 2017 ($26.3m

for four years only from 2013-14); and

Extending the capability of the existing Australian Maritime Identification

System to expand information exchange capability with Indonesian agencies

($5.7m for four years only from 2013-14).

The government will provide the ACBPS with $2.4m to donate two retired Bay Class vessels to Sri Lanka and two retired Bay Class vessels to Malaysia to assist regional efforts to combat people smuggling. It is anticipated that these vessels will be donated in 2014-15.


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As part of the Operation Sovereign Borders - community engagement and strategic communications campaigns measure, the government will provide $19.9m over four years only from 2013-14 to engage with local communities in Indonesia to help prevent and disrupt maritime people smuggling activities. This measure will support the government's commitment under the Regional Deterrence Framework to Combat People Smuggling by:

Providing $12.0m for two years only to implement strategic communications

campaigns to deter potential illegal immigrants in Indonesia considering

illegal maritime travel to Australia;

$5.0m for three years only for a public information campaign targeting crew in

Indonesia; and

$3.0m for four years only for the continuation and enhancement of the

community liaison programme in Indonesia.

As part of the measure, Southern Ocean Flights – monitoring of whaling and protest fleets, the government has agreed to fund the ACBPS to monitor whaling activity in the Southern Ocean. The ACBPS will absorb the costs of this activity, $0.03m in 2013-14 only. This measure will implement the government's commitment to monitor activity in the Southern Ocean during the whaling season.

Table 1.1 shows the total resources from all sources. The table summarises how resources will be applied by administered and departmental classification.


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1.2 AGENCY RESOURCE STATEMENT

The Agency Resource Statement details the resourcing for ACBPS at Additional Estimates. Table 1.1 outlines the total resourcing available from all sources for the 2013-14 Budget year, including variations through Appropriation Bill Nos. 3 and No. 4.

Table 1.1: Agency Resource Statement — Additional Estimates for 2013-14 as at Additional Estimates February 2014

Estimate as Proposed Total Total

at Budget + Additional = estimate available

Estimate at Additional appropriation

Estimates

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000

Ordinary annual services 1

Departmental appropriation

Prior year departmental appropriation2181,863 181,863 185,879

Departmental appropriation31,022,831 30,158 1,052,989 1,010,206

s31 Relevant agency receipts469,022 3,644 72,666 71,750

Total 1,273,716 33,802 1,307,518 1,267,835

Administered expenses

Outcome 1 928 928 916

Total 928 - 928 916

Total ordinary annual services A 1,274,644 33,802 1,308,446 1,268,751

Departmental non-operating5

Equity injections 67,604 4,245 71,849 64,882

Total 67,604 4,245 71,849 64,882

Total other services B 67,604 4,245 71,849 64,882

Total available annual

appropriations 1,342,248 38,047 1,380,295 1,333,633

Special appropriations

Special appropriations limited

by criteria/entitlement

Customs duty and other repayments 260,000 100,000 360,000 364,972

Total special appropriations C 260,000 100,000 360,000 364,972

Total appropriations excluding

Special Accounts 1,602,248 138,047 1,740,295 1,698,605


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Table 1.1: Agency Resource Statement — Additional Estimates for 2013-14 as at Additional Estimates February 2014 (continued)

Estimate as Proposed Total Total

at Budget + Additional = estimate available

Estimate at Additional appropriation

Estimates

2013-14 2013-14 2013-14 2012-13

$'000 $'000 $'000 $'000

Special Accounts

Opening balance6 2,465 2,465 2,465

Appropriation receipts7 4,000 (4,000) - 4,000

Total Special Account D 6,465 (4,000) 2,465 6,465

Total resourcing

A+B+C+D 1,608,713 134,047 1,742,760 1,705,070

Less appropriations draw n from

annual or special appropriations above

and credited to special accounts

and/or CAC Act bodies through

annual appropriations 4,000 (4,000) -

Total net resourcing for agency 1,612,713 130,047 1,742,760 1,705,070 1. Appropriation Act (No. 1) 2013-14 and Appropriation Bill (No. 3) 2013-14. 2. Estimated adjusted balance carried from previous year for annual appropriations. 3. Includes an amount of $60.592m in 2013-14 for the Departmental Capital Budget (refer to table 3.2.5

for further details). For accounting purposes this amount has been designated as 'contributions by owners'.

4. Section 31 Relevant Agency receipts — estimate. The increase to this estimate in 2013-14 reflects additional funding to be received from the Department of Immigration and Border Protection to support the implementation of the Operation Sovereign Borders Joint Agency Taskforce Headquarters.

5. Appropriation Act (No. 2) 2013-14 and Appropriation Bill (No. 4) 2013-14. 6. Estimated opening balance for special accounts (less ‘Special Public Money’ held in the Services for

Other Entities and Trust Moneys Special Accounts (SOETM)). For further information on Special Accounts see Table 3.1.1.

7. The estimates have been revised to reflect the expected revocation of the Special Accounts managed by the ACBPS.

All figures are GST exclusive.


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1.3 AGENCY MEASURES TABLE

Table 1.2 summarises new government measures taken since the 2013-14 Budget. The table is split into revenue, expense and capital measures, with the affected programme identified.

Table 1.2: Agency 2013-14 Measures since Budget

Programme 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000

Revenue measures

Carbon pricing mechanism - replacing

f ixed price w ith an emissions trading

scheme from 1 July 2014 All

Administered revenues - .. - -

Import duty exemption - mastectomy

bras All

Administered revenues (100) (100) (100) (100)

Staged increase in the excise and

excise-equivalent customs duty on

tobacco products All

Administered revenues 130,000 360,000 550,000 740,000

Total revenue measures 129,900 359,900 549,900 739,900

Expense measures

Tackling Crime - increased cargo and

mail screening at the border 1.1 5,205 21,265 24,234 23,604

Operation Sovereign Borders -

strengthening response capability for

Illegal Maritime Arrivals 1.1 12,277 57,901 5,506 5,548

Donation of Bay Class vessels 1.1 108 855 214 71

Donation of Bay Class vessels -

Malaysia 1.1 108 215 795 71


community engagement and strategic

communications campaigns 1.1 8,050 8,915 2,482 495


special envoy 1.1 486 515 - -

Southern Ocean Flights - monitoring

of w haling and protest f leets1 1.1 - - - -–

Total expense measures 26,234 89,666 33,231 29,789

Capital measures

Tackling Crime - increased screening

at the border 1.1 4,245 2,440 7,000 -

Total capital measures 4,245 2,440 7,000 -

Decisions taken but not yet

announced - - - - Prepared on a Government Financial Statistics (fiscal) basis

1. This measure is disclosed in the Department of Environment’s 2013-14 Portfolio Additional Estimates Statements. The ACBPS will be required to absorb $0.03m in 2013-14 to implement this measure.


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1.4 ADDITIONAL ESTIMATES AND VARIATIONS

The following tables detail the changes to the resourcing for agency ACBPS at Additional Estimates, by outcome. Table 1.3 details the Additional Estimates and variations resulting from new measures since the 2013-14 Budget in Appropriation Bills Nos. 3 and 4. Table 1.4 details Additional Estimates or variations through other factors, such parameter adjustments.

Table 1.3: Additional Estimates and Variations to Outcomes from Measures since 2013-14 Budget

Programme 2013-14 2014-15 2015-16 2016-17

impacted $'000 $'000 $'000 $'000

Outcome 1

Increase in estimates (administered)

Staged increase in the excise and

excise-equivalent customs duty on

tobacco products

Admin 130,000 360,000 550,000 740,000

Decrease in estimates (administered)

Carbon pricing mechanism -

replacing f ixed price w ith an

emissions trading scheme from 1

July 2014

Admin - .. - -

Import duty exemption - mastectomy

brasAdmin (100) (100) (100) (100)

Net impact on estimates

for Outcome 1 (administered) 129,900 359,900 549,900 739,900

Increase in estimates (departmental)

Tackling Crime - Increased

screening at the border1.1 9,450 23,705 31,234 23,604


strengthening response capability

for illegal maritime arrivals

1.1 12,277 57,901 5,506 5,548

Donation of Bay Class vessels 1.1 108 855 214 71

Donation of Bay Class vessels -

Malaysia1.1 108 215 795 71


community engagement and

strategic communications

campaigns

1.1 8,050 8,915 2,482 495


special envoy 1.1 486 515 - -


for Outcome 1 (departmental) 30,479 92,106 40,231 29,789

Decisions taken but not yet

announced - - - -


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Table 1.4: Additional Estimates and Variations to Outcomes from Other Variations

Programme 2013-14 2014-15 2015-16 2016-17

impacted $'000 $'000 $'000 $'000

Outcome 1

Increase in estimates (administered)

Customs duty Admin - 110,000 190,000 250,000

Decrease in estimates (administered)

Change in w age and price indices Admin - (2) (5) (5)

Increase of ED to 2.25% from

2014-15 to 2016-17Admin - (10) (22) (33)


for Outcome 1 (administered) - 109,988 189,973 249,962

Increase in estimates (departmental)

Communications Campaigns for the

Australia and Papua New Guinea

Regional Settlement Arrangement

1.1 5,000 - - -

Decrease in estimates (departmental)

Microsoft Volume Savings All (753) (753) (753) -

Target Savings - Executive Levels

of the APS (SES, EL2, & EL1)All (179) (892) (1,966) (2,726)

Revised Occupational Density

Target [PRODAC]All (5) (26) (249) (295)

Increase of ED to 2.25% from

2014-15 to 2016-17All - (6,092) (13,925) (22,006)

Internet Based Netw ork

Connection Services (IBNCS) Panel

Arrangement

All - (418) (418) (418)

Passenger w orkload grow th

funding agreement1.1 (139) (1,281) (2,315) (2,650)

Changes in w age and price indices - (2,539) (2,564)

Departmental capital budget -

increase of ED to 2.25% from

2014-15 to 2016-17

- (640) (1,466) (2,337)

Departmental capital budget -

changes in w age and price indices- - (186) (190)


for Outcome 1 (departmental) 3,924 (10,102) (23,817) (33,186)


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1.5 BREAKDOWN OF ADDITIONAL ESTIMATES BY APPROPRIATION

BILL

The following tables detail the Additional Estimates sought for ACBPS through Appropriation Bills Nos. 3 and 4.

Table 1.5: Appropriation Bill (No. 3) 2013-14

2012-13 2013-14 2013-14 Additional Reduced

Available1 Budget Revised Estimates Estimates

$'000 $'000 $'000 $'000 $'000

ADMINISTERED ITEMS

Outcome 1

Suppliers of goods and services expense 916 928 928 - -

Total administered 916 928 928 - -

DEPARTMENTAL PROGRAMMES

Outcome 1

The protection of the safety, security and

commercial interests of Australians

through border protection designed to

support legitimate trade and travel and

ensure collection of border revenue and

trade statistics

1,010,206 1,022,831 1,052,989 30,158 -

Total departmental 1,010,206 1,022,831 1,052,989 30,158 -

Total administered and

departmental 1,011,122 1,023,759 1,053,917 30,158 - 1. 2012-13 available appropriation is included to allow a comparison of this year’s appropriation with what

was made available for use in the previous year.

Table 1.6: Appropriation Bill (No. 4) 2013-14

2012-13 2013-14 2013-14 Additional Reduced

Available1 Budget Revised Estimates Estimates

$'000 $'000 $'000 $'000 $'000

Non-operating

Equity injections

Tackling Crime - increased

screening at the border64,882 67,604 71,849 4,245 -

Total non-operating 64,882 67,604 71,849 4,245 - 1. 2012-13 available appropriation is included to allow a comparison of this year’s appropriation with what

was made available for use in the previous year.


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1.6 MACHINERY OF GOVERNMENT CHANGES

As part of the Administrative Arrangement Orders that were signed by the Prime Minister on 12 December 2013, Ministerial responsibility for the anti-dumping functions currently undertaken by the ACBPS pursuant to Parts XVB and XVC and section 9 of the Customs Act 1901 are to be transferred from the ACBPS to the Department of Industry (Industry). The functions to be transferred relate to the administration of the relevant parts or of the Customs Tariff (Anti-Dumping) Act 1975.

The ACBPS and Industry have agreed on the preliminary estimates of funding that will be transferred to Industry consistent with the AAO changes that were announced.

Once formally agreed, funding will be transferred via a legislative instrument under Section 32 of the Financial Management and Accountability Act 1997, with the amounts transferred to be updated in both agencies’ accounts as part of the next estimates update.

1.7 TRANSITION FROM A FIVE-PROGRAMME STRUCTURE TO A THREE-PROGRAMME STRUCTURE

In 2013, ACBPS commenced a review of the programme structures disclosed within the Portfolio Budget Statements and Portfolio Additional Estimates Statements. This review aligned with a whole-of-government requirement to create greater transparency around programme costs, and also coincided with a period of significant and holistic reform of the ACBPS; as captured in the Blueprint for Reform 2013-18.

As outlined in the Blueprint, the ACBPS vision is to ‘Protect Australia’s borders and foster lawful trade and travel’. To tighten the focus on this vision, reflect the new ACBPS operating model, simplify the programme structure and streamline financial and reporting requirements, the ACBPS programme structure has been updated. The programme structure has been revised from five to three programmes, each contributing to a single outcome. For reporting purposes, the revised structure will apply from Additional Estimates in the 2013-14 Budget year. There has been no change to the ACBPS Outcome Statement.


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Figure 1: High-level transition map

Figure 1 illustrates how the revised three programme structure maps against the five former programmes and unchanged outcome.

The three new programmes reflect key segments of ACBPS business:

Programme 1.1 Border Enforcement: With its focus on the protection of Australia’s borders, this is the largest and most diverse of the three programmes. It comprises a significant number of the Service’s business functions that were previously reported under programmes 1.1 to 1.4 (Passenger Facilitation, Trade Facilitation, Border Protection and Enforcement, Civil Maritime Surveillance and Response). The business functions that will now be reported as contributing to the Border Enforcement programme include the clearance and processing of legitimate air and sea travellers, vessels and cargo and the identification and interception of illegal travellers, vessels and cargo attempting to cross the Australian border. This function includes sophisticated intelligence and risk assessment activities; onshore and offshore surveillance and patrols; targeted enforcement operations; detained goods management; investigation of suspected breaches and development of technology to support border enforcement activities. Collaboration with domestic and international partners is an important component of this programme. This programme also supports whole-of-government efforts to respond to people smuggling including Operation Sovereign Borders.

Programme 1.2 Border Management: With a focus on regulating, facilitating and fostering legitimate trade and travel, this programme comprises a range of business functions that were previously reported under programmes 1.1 to 1.3 (Passenger Facilitation, Trade Facilitation, Border Protection and Enforcement). The business functions that will now be reported as contributing to the Border Management


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programme include the development and delivery of customs and trade strategy, policy development and administration; and management of traveller and cargo management processes and information systems. Industry and international engagement as well as the provision of trade-related advice, statistics and licences also make a significant contribution to this programme. Regulatory functions including compliance and assurance activities relating to border management legislation and policy also contribute to this programme. The Service will also report activities related to the investigation and resolution of anti-dumping and countervailing as part of this programme until this function is transferred to the Department of Industry.

Programme 1.3 Border Revenue Collection: This programme is a continuation of former programme 1.5 (Border-Related Revenue Collection) and maintains its focus on the collection of revenue at the border and associated compliance assurance activities. The business functions that contribute to this programme include the collection of Duty, Passenger Movement Charge and the Import Processing Charges. In addition this programme comprises functions associated with the collection of revenue for other agencies including administering the collection of the Goods and Services Tax (GST), the Luxury Car Tax (LCT), Wine Equalisation Tax (WET) and administration of the Tourist Refund Scheme (TRS) on behalf of the Australian Taxation Office. This programme also includes functions related to the assurance of revenue collection activities and administration of refunds, revenue concessions and exemptions and other industry assistance programmes.


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Section 2: Revisions to Agency Outcomes and Planned Performance

2.1 OUTCOMES AND PLANNED PERFORMANCE

Government outcomes are the intended results, impacts or consequences of actions by the government on the Australian community. Commonwealth programmes are the primary vehicle by which government agencies achieve the intended results of their outcome statements. Agencies are required to identify the programmes that contribute to government outcomes over the budget and forward years.

There have been changes made to ACBPS’ resources and performance information as reported in the 2013-14 Portfolio Budget Statements to reflect the transition to a three-programme structure.

Outcome 1: The protection of the safety, security and commercial interests of Australians through border protection designed to support legitimate trade and travel and ensure collection of border revenue and trade statistics

Outcome 1 strategy

While there are no changes to the Outcome 1 Statement as reported in the 2013-14 Portfolio Budget Statements the Outcome 1 Strategy has been updated to reflect the revised three programme structure.

The key strategies to achieving Outcome 1 under the revised programmes are:

Programme 1.1 Border Enforcement

• Manage border risks through intelligence-led, risk-based interventions that enable

targeted inspection and examination of people and goods at the border, whilst

streamlining border processes for legitimate trade and travel

• Support collaborative cross-agency civil maritime security activities including

intelligence analysis, coordinated surveillance and on-water response, and working

ahead of the border with international partners to provide controls for maritime

security threats

• Continue to develop highly sophisticated and effective intelligence and targeting

capabilities

• Partner with law enforcement agencies to address risks and vulnerabilities at the

border through joint operations and sharing of intelligence.

Programme 1.2 Border Management

• Development and co-ordination of border management policies, in conjunction

with partner agencies, to deliver Australia’s customs, trade and industry policy


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• Facilitate legitimate trade and travel by co-designing the ACBPS’s services in a way

that streamlines the trade and travel experience, identifying and enhancing new

business systems to maximise service delivery

• Support an open economy by ensuring compliance with the rules of trade so that

competition occurs on a level playing field and the benefits of competition flow

through to the Australian economy.

Programme 1.3 Border-Revenue Collection

• Maintain border-related revenue collection capabilities

• Improve the Service’s understanding of economic risk

• Assess, report, collect and pay border-related revenue, including the application of

refunds, concessions and exceptions

• Undertake an effective risk-based compliance programme, utilising pre- and post-

clearance monitoring and intervention activities to promote observance of

Australian border laws as they relate to revenue reporting and payment obligations

• Effectively administer the Tourist Refund Scheme.

Cross-Programme strategies:

• Fostering collaboration with domestic and international partners to enable ACBPS

to operate across the entire border continuum

• Be proactive and responsive to the challenges of the border environment through

the Reform Programme, transitioning to a new business model, modernising

business processes and systems, augmenting workforce capability and

strengthening the Service’s integrity culture and layered anti-corruption measures

• Operate efficiently and effectively to achieve a sustainable four-year budget across

a number of diverse operational requirements by continuing to develop risk-based

priority settings to align with resource allocation

• Maintain investment in key capital infrastructure that supports the ACBPS’s

intelligence-led, risk-based approaches as well as capability to support the ACBPS’s

operations across a diverse range of activities protecting Australia’s border.


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Outcome 1 expense statement

Table 2.1 provides an overview of the total expenses for Outcome 1, by programme.

Table 2.1 Budgeted Expenses and Resources for Outcome 1

2012-13 2013-14

Actual Revised

expenses 3,4,5 Estimated

expenses

$'000 $'000

Programme 1.1: Border Enforcement

Departmental expenses

Departmental appropriation 1 841,632 876,949

Expenses not requiring appropriation in the Budget year 2,6 79,208 73,005

Total for Programme 1.1 920,840 949,954

Programme 1.2: Border Management





Programme 1.3: Border Revenue





Program: Other Administered


Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 916 928

Expenses not requiring appropriation in the Budget year 2 5,798 2,500


Outcome 1 Totals by appropriation type

Administered Expenses

Ordinary annual services (Appropriation Act No. 1 and Bill No. 3) 916 928



Departmental appropriation 1 1,029,757 1,065,063


Total expenses for Outcome 1 1,145,075 1,168,848

2012-13 2013-14

Average Staffing Level (number) 5,118 5,000 1. Departmental appropriation combines ‘Ordinary annual services (Appropriation Act No. 1 & Bill No. 3)’ and ‘revenue

from independent sources (s 31)’. 2. Expenses not requiring appropriation in the budget year made up of resources received free of charge, depreciation

and amortisation expenses, and impairment and write-off debts. 3. For 2012-13 actual expenses, the ‘Departmental appropriation’ amount reflects the estimated actual expenses for

each programme funded through departmental appropriation. 4. The actual result for 2012-13 includes the operating loss of $10.0m incurred. The operating loss has been attributed

across ACBPS three programmes. 5. Actual expenses disclosed for 2012-13 have been revised using attributions that would have applied had the ACBPS

reported against a three programme structure in 2012-13. 6. The movement in expenses not requiring appropriation between 2012-13 and 2013-14 reflects the reattribution of

depreciation expenses between programmes which is the result of the transition to a three programme structure.


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Contributions to Outcome 1

Programme 1.1: Border Enforcement

Programme Objective

Protection of Australia’s border through:

undertaking border activities that streamline processes for legitimate trade and travel and prevent the illegal movement of people and goods across the border.

generating awareness of activity in Australia’s maritime domain and coordinating whole-of-government efforts to mitigate, or eliminate, the risks posed by security threats (including illegal activity in protected areas; illegal exploitation of natural resources; marine pollution; prohibited imports and exports; unauthorised maritime arrivals; compromise to biosecurity; piracy, robbery or violence at sea; and maritime terrorism). This includes coordinating the whole-of-government effort to respond to people smuggling.

supporting whole-of-government delivery of integrated regulatory, transactional and physical security measures that safeguard people, goods, vessels and aircraft against border-related threats.

supporting cross-jurisdictional efforts at both domestic and international levels to prevent, detect and disrupt the activities of organised crime syndicates.

Supports the following functions of partner agencies:

Attorney-General’s Department— policy development and advice on law enforcement matters/provision of information of national security value, firearms and weapons, counter-terrorism, IP infringement under the Copyright Act, prohibited and restricted goods, illegal drug interdiction, money laundering and regional operations.

Australian Competition and Consumer Commission—Prohibited and restricted goods (eg cosmetic products).

Australian Crime Commission—Detection of harmful or illegal goods, intelligence relating to prohibited goods and associated investigations.

Australian Federal Police—Crimes Act—Illicit drugs, counterfeit credit cards, detection of harmful or illegal goods, unlawful movement of currency and associated investigations.

Australian Fisheries Management Authority – Responsible for the administration of legislation with respect to illegal foreign fishers.

Australian Maritime Safety Authority – Aviation security operations/port security and vessel operations.

Australian Transaction Reports and Analysis Centre (AUSTRAC)—Declarations for carrying greater than $10,000 in currency, BNI (bearer negotiable instruments).

Department of Agriculture—Detection of prohibited and restricted goods (e.g. quarantine and bio-diversity), industry assistance schemes and illegal foreign


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fishing operations.

Department of Communications —Imports /exports through the international postal stream.

Department of Defence—Counter-proliferation, prohibited and restricted goods (e.g. strategic weapons), concessions.

Department of Education – Prohibited and restricted goods (e.g. asbestos).

Department of Employment —Prohibited and restricted goods (e.g. asbestos).

Department of Environment—Prohibited and restricted goods (e.g. Convention on International Trade in Endangered Species of Wild Fauna and Flora).

Department of Foreign Affairs and Trade—Security of Australian passport data, preferential and non-preferential trade schemes and agreements, prohibited and restricted goods (e.g. counter-proliferation goods).

Department of Health—Referral of travellers who meet certain criteria, prohibited and restricted goods (e.g. Pharmaceutical Benefits Scheme (PBS) medicines), concessions, pandemic response and regional operations.

Department of Immigration and Border Protection—Immigration functions, illegal maritime arrivals operations and illegal foreign fishers.

Department of Industry—Prohibited and restricted goods (e.g. diamonds).

Department of Infrastructure and Regional Development—Aviation security operations, imported vehicles, port security and vessel and regional operations.

Department of the Prime Minister and Cabinet (Office of National Assessments)—Counter-terrorism.

Therapeutic Goods Administration—Therapeutic drugs and substances (PBS).

Programme 1.1 expenses

2012-13 2013-14 2014-15 2015-16 2016-17

Actual 2 Revised Forw ard Forw ard Forw ard

budget year 1 year 2 year 3

$'000 $'000 $'000 $'000 $'000

Annual departmental expenses: 841,632 876,949 855,571 802,769 803,180

Expenses not requiring appropriation in

the Budget year 1 79,208 73,005 82,247 89,011 91,551

Total programme expenses 920,840 949,954 937,818 891,780 894,731

1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, make-good expenses and audit fees.

Programme 1.1 deliverables

Process international air and sea passengers and crew by:

undertaking pre-arrival and pre-departure risk assessments based on advance


148

traveller data, information and intelligence to identify potential persons of interest.

assessing traveller information to provide advice about regulatory requirements.

performing primary interventions on arrival and departure for identity verification, for legislative entry and exit processing and to activate secondary assessment of persons of interests.

assessing travellers on arrival, including real-time officer assessment and response activities and deployment of detector dogs.

performing secondary interventions on arrival and pre-departure for the assessment of persons of interest (questioning, baggage examination and personal search) and undertaking or referring for related follow-on activities.

Provide eligible travellers with the option for self-processing and clearance through Smartgate at a range of Australian international airports and seaports.

Undertake targeted inspection and examination in the mail, air and sea cargo environments, to detect and prevent the import or export of prohibited items and control the movement of restricted items.

Process vessels crossing the border by:

assessing the risk of all reported vessels including performing whole-of-government arrival and departure vessel processing functions;

conducting targeted operational response1 against all vessels assessed as high risk;

targeting interventions2with reported vessels to:

- identify and deter non-compliance.

- inform and strengthen intelligence holdings.

- test intervention and targeting parameters.

- strengthen capabilities to deal with serious and organised crime.

Conduct land-based patrol and surveillance of the waterfront, remote areas and regional ports, including through the deployment of mobile teams.

Coordinating whole-of-government efforts in detecting, reporting and responding to potential or actual non-compliance with relevant laws in the Australian maritime

1 Targeted operational response means co-ordinated operational activity against an identified target (may

include joint agency response). 2 Interventions may include one or more of:

- Response to a request for activity on behalf of another border / intelligence agency - Physical verification / identification of travellers - Planned directed overt or covert patrol activity - Vessel search - Covert monitoring of crew and vessel movement

- Intelligence collection - CCTV monitoring.


149

domain, including:

the control and coordination of maritime domain awareness.

conducting aerial and commercial satellite surveillance.

coordinating surface response vessels.

appropriate threat and risk assessment.

processing of apprehended illegal foreign fishers onshore.

responding to and processing of mainland illegal maritime arrivals.

referrals of matters for investigation and potentially prosecution.

investigations and prosecutions related to breaches of the border.

evaluation and deployment of a range of detection technologies.


150

Programme 1.1 Deliverables

2013-14 2014-15 2015-16 2016-17

Revised Forw ard Forw ard Forw ard

Budget year 1 year 2 year 3

Processing of international passengers (air and sea):

arrivals 16.991m 17.923m 18.881m 19.859m

departures 16.866m 17.803m 18.760m 19.734m

Processing of international crew (air and sea):

arrivals 1.437m 1.508m 1.581m 1.655m

departures 1.451m 1.526m 1.601m 1.677m

6.5m 7.2m 7.6m 8.0m

5.2m 5.8m 6.1m 6.4m

Number of international vessel movements1 - - - -

Number of reported vessel arrivals1 - - - -

Number of referrals received by Investigation Branch1 - - - -

Sea Cargo:

number of TEU inspected 101,500 101,500 101,500 101,500

number of TEU examined11 14,200 15,500 15,500 15,500

Air Cargo:

number of consignments inspected11 1.54m 2.0m 2.0m 2.0m

number of consignments examined1 - - - -

Mail:

number of mail items inspected3, 11, 12 41.7m 50.0m 50.0m 50.0m

number of mail items examined1,4 - - - -

ACBPS contracted aircraft and RAAF

assets (square nautical miles)5 144.5m 146.0m 136.0m 136.0m

Commercial contracted satellite (square

nautical miles)9.6m 9.6m 9.6m 9.6m

180 172 80 0

308 154 0 0

191 320 320 320

ACBPS Marine Unit (patrol days)10 2,400 2,400 2,400 2,400

Northern w aters surveillance ACV Triton (patrol

days)6,8

Total number of eligible travellers w ho presented at

SmartGate kiosk

Total number of eligible travellers w ho successfully

cleared SmartGate

Volume of cargo subject to inspection and

examination2

Aerial surveillance coverage (square nautical miles):

Southern Ocean vessel surveillance (patrol days)6,7

Ashmore Vessel (station and steaming days)9

Note: Targets relating to deliverables for SmartGate are based on eligible Australian and New Zealand travellers rather than any other nationality—some of which are currently the subject of feasibility studies. Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2013–14 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time. TEU = twenty-foot equivalent unit. 1. Performance cannot be forecast reliably. Actual results will be reported in the annual report. 2. All cargo is risk assessed. 3. Inspection may include the use of x-ray technology, detector dogs or physical examination. 4. Examination means physically opened by the ACBPS. 5. The targets are based on the contribution made by both ACBPS and Defence Force assets. The target

for 2013-14 onwards has been increased due to an increase in the number of Dash-8 surveillance hours from 2013-14 until 2016-17. The reduction in 2015-16 reflects the cessation of funding for 2,000 aerial surveillance hours delivered by Reims aircraft in 2014-15.

6. Deliverable for 2014-15 comprises 92 patrol days for the ACV Ocean Protector and 80 days for the ACV Ocean Shield. Funding for ACV Ocean Protector will terminate 31 December 2014.

7. Funding for the ongoing program will be considered in the 2015–16 Budget. 8. Program will terminate in December 2014.


151

9. Ashmore Guardian is deployed near-permanently at the Ashmore Reef National Nature Reserve and Cartier Island Marine Reserve. This funding will terminate on 31 December 2013 and will be replaced by a long-term capability expected to be operational in late 2013–14.

10. In addition to the ACBPS Marine Unit assets, on any given day, the Australian Navy provides seven of the fourteen Armidale Class Patrol Boats in support of Operation Resolute. Another two boats can also be made available on request.

11. The increase in targets for the budget and forward years reflects the additional deliverables / appropriation for the Tackling Crime - increased cargo and mail screening at the border measure.

12. The amalgamation of previous measures (number of parcels / EMS / registered items inspected and number of letter class mail items inspected) will enable a more flexible response to shifts in risk between mail classes and more effective management of increasing volumes.

Program 1.1 Key Performance Indicators

respond to all externally and internally generated referrals for persons of interest.

travellers understand their obligations, entitlements and processes for entry and exit.

travellers clearance to agreed service standards.

number of travellers referred internally and to other agencies.

percentage of reported vessels risk assessed.

percentage of high risk vessels where targeted operational responses were performed.

number of reported vessels subject to targeted intervention activities.

number of apprehended illegal foreign fishers processed onshore.

number of mainland illegal maritime arrivals responded to and processed onshore.


152

Programme 1.1 Key Performance Indicators

2013-14 2014-15 2015-16 2016-17


year 1 year 2 year 3

92% 92% 92% 92%

- - - -

80% 80% 80% 80%

39% 41% 41% 41%

95% 95% 95% 95%

64% 64% 64% 64%

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

45 45 45 45

400 400 400 400

100% 100% 100% 100%

100% 100% 100% 100%

- - - -

- - - -

Number and w eight of illicit drug detections1 - - - -

18-25% 18-25% 18-25% 18-25%

80-90% 80-90% 80-90% 80-90%

85-95% 85-95% 85-95% 85-95%

Number of detections and interceptions of suspected

illegal entry vessels1

Percentage of passengers processed w ithin 30

minutes of joining the inw ards queue

Number of arriving international air passenger

referrals to the Department of Immigration and

Border Protection1

Percentage of eligible arriving travellers w ho

presented at a SmartGate kiosk

Percentage of total arriving travellers w ho presented

at a SmartGate kiosk

Traveller satisfaction w ith primary line services

Percentage of eligible travellers w ho successfully

cleared SmartGate

Number of potential irregular, unregulated and

unreported vessels detected in Australia’s Exclusive

Economic Zone in the Southern Ocean1

Number of irregular, unregulated and unreported

vessels boarded in the Southern Ocean1

Number of irregular, unregulated and unreported

vessels apprehended in the Southern Ocean1

Number of sightings of potentially illegal foreign f ishing

vessels in Australian northern w aters2

Number of mainland illegal maritime arrivals responded

to and processed1

Percentage of referrals accepted for investigation4

Percentage of high-priority cases accepted for

investigation

Percentage of prosecution briefs completed that

resulted in a conviction5

Number of illegal maritime arrivals intercepted at sea

(including ship’s crew )1,6

Number of apprehensions of illegal foreign f ishing

vessels3

Number of illegal foreign f ishers apprehended and

processed

Percentage of reported vessels risk assessed at f irst

port

Percentage of high risk vessels w here targeted

operational responses w ere performed

Number of reported vessels subject to targeted

intervention activities1


153

Programme 1.1 Key Performance Indicators (continued)

Note: Targets relating to key performance indicators for SmartGate are based on eligible Australian and New Zealand travellers rather than any other nationality – some of which are currently the subject fo feasibility studies. Targets relating to key performance indicators across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2013–14 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time. 1. Performance cannot be forecast reliably. Actual results will be included in the annual report. 2. Sightings of Type 3 and Type 4 fishing vessels are generated from reports by Border Protection

Command surveillance units, including ACBPS and Defence Force. The number of sightings cannot be forecast through any reliable statistical or other method. Actual sightings and the associated historical trends will be reported in the annual report.

3. The total number of apprehensions by ACBPS and Defence Force assets. 4. Investigations of suspected breaches of Australia’s border controls identified by, or referred to, the

Investigations Branch that meet the threshold for acceptance as a case. 5. This indicator refers to prosecution briefs prepared by the Investigations Branch and dealt with by the

courts. ‘Conviction’ includes guilty verdicts where no conviction is recorded. 6. This includes IMA’s transferred to Australian Government authorities in Australian territory.

Programme 1.2: Border Management

Programme Objective

The Border Management programme provides legislative and policy framework

that underpins our Border Enforcement activities.

Deliver effective border management by regulating and facilitating legitimate trade

through:

Strategy, legislation and policy that supports the movement of travellers and

trade across the border, enables the collection of duties and taxes and supports

Australian industry.

Improving economic competitiveness and productivity by fostering rapid

movement and border entry or exit.

Undertaking domestic and international engagement to support the

development and delivery of customs and trade strategy, policy and systems

and delivery of border management services.

Ensuring compliance with border controls and the requirements of systems and

processes.


Attorney-General’s Department—Information of national security value,

counter-terrorism, firearms and weapons, IP infringement under the Copyright

Act, illegal drug interdiction, money laundering, and other prohibited and

restricted goods, policy development and advice on law enforcement matters/

provision of intelligence (ASIO).


154

Australian Bureau of Statistics—Statistics.

Australian Competition and Consumer Commission—Prohibited and restricted

goods (e.g. cosmetic products).

Department of Agriculture—Prohibited and restricted goods (e.g. quarantine

and bio-diversity), industry assistance schemes.

Department of Defence—Counter-proliferation, prohibited and restricted goods

(e.g. strategic weapons), concessions.

Department of Education —Prohibited and restricted goods (e.g. asbestos).

Department of Employment —Prohibited and restricted goods (e.g. asbestos).

Department of Environment—Prohibited and restricted goods (e.g. Convention

on International Trade in Endangered Species of Wild Fauna and Flora).

Department of Foreign Affairs and Trade—Preferential and non-preferential

trade schemes and agreements, prohibited and restricted goods (e.g. counter-

proliferation goods).

Department of Health —Prohibited and restricted goods (e.g. PBS medicines),

concessions and pandemic response.

Department of Industry—Intellectual property rights, trademarks, anti-

dumping, preferential and non-preferential trade schemes, regulated, prohibited

and restricted goods (e.g. diamonds).

Department of Infrastructure and Regional Development—Imported vehicles

and port security.

Therapeutic Goods Administration—Therapeutic drugs and substances (PBS).


155


2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000



the Budget year 1 18,975 18,704 20,610 22,099 22,757

Total programme expenses 143,661 143,177 132,669 134,858 136,631

1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, make-good expenses and audit fees.


Regulate and facilitate legitimate trade through:

Development and delivery of customs and trade strategy, legislation and policy,

including:

- provision of tariff classification, valuation and rules of origin advice

services to importers and exporters.

- issuing broker, depot and warehouse licences.

effective management of traveller and cargo management processes and

information systems.

provision of import and export data and statistics.

investigation of anti-dumping and countervailing applications and the

determination, implementation, monitoring and review of appropriate measures

to address them.

undertaking an effective risk-based compliance programme, which utilises pre-

and post-clearance monitoring and intervention activities, to promote

observance of Australian border laws as they relate to the movement of cargo.


156


2013-14 2014-15 2015-16 2016-17



number of applications received2 - - - -

number issued2 - - - -

Customs depot licences:1



Customs w arehouse licences:1



- - - -

received2,3 - - - -

f inalised2,3 - - - -

Compliance assurance activity:1

- - - -

7,500 7,500 7,500 7,500

- - - -

7,000 7,000 7,000 7,000

- - - -

3.6m 3.6m 3.7m 3.7m

Number of export declarations f inalised 1.30m 1.31m 1.32m 1.33m

33.3m 40.0m 46.7m 52.4m

2.9m 3.0m 3.1m 3.2m

targeted import / export declarations assessed

pre-clearance2

Customs broker licences:1

Number of tariff classif ication, valuation and rules of

origin advices completed2

Number of anti-dumping / countervailing

investigations, review s, accelerated review s,

continuations, reinvestigations and duty

assessments:

number of customs cargo control and compliance

checks2,4

targeted import / export declaration lines assessed

post-transaction5

import / export declarations assessed

pre-clearance through general monitoring program

import / export declaration lines assessed as a

result of voluntary disclosures2

Number of customs import declarations f inalised

Number of imported air cargo consignments reported

Number of imported sea cargo manifest lines

reported Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2013–14 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time. 1. These measures appear in both programmes 1.2 and 1.3 as they support both programmes. 2. Performance cannot be forecast reliably. Actual results will be included in the annual report. 3. The statutory time limit of up to 155 days for these activities means that not all applications received in

a particular financial year will be finalised in the same financial year. 4. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses

and cargo terminal operators. 5. This includes company audit activity.


157


2013-14 2014-15 2015-16 2016-17



85% 85% 85% 85%

100% 100% 100% 100%

- - - -

- - - -

sea cargo1 - - - -

air cargo1 - - - -

Number of infringement notices served1,2 - - - -

100% 100% 100% 100%

100% 100% 100% 100%

100% 100% 100% 100%

- - - -

- - - -

- - - -

99.7% 99.7% 99.7% 99.7%

98% 98% 98% 98%

Proportion of depot licence applications processed in

accordance w ith client service standards2

Proportion of tariff classif ication, valuation and rules

of origin advices completed in accordance w ith

client service standards

Proportion of anti-dumping / countervailing

investigations, review s, continuations and duty

assessments completed w ithin 155 days or

timeframe as extended by the Minister

Number of external merit and judicial review

applications on matters, including tariff

classif ication under Schedule 4 of the

Customs Tariff Act, valuation or rules of origin

f inalised during the performance period w here the

duty w as paid under protest under section 167 of

the Customs Act 1901 1


applications f inalised that overturned an ACBPS

administrative review decision w here the duty w as

paid under protest1

Proportion of cargo (total bills) reported in line w ith

legislated timeframes:

Proportion of customs broker licence applications

processed in accordance w ith client service

standards2

Proportion of electronically lodged cargo documents

w here a response message is transmitted w ithin

f ive minutes

Proportion of w arehouse licence applications


standards2

Proportion of compliance activities identifying a

signif icant control breach:2

customs cargo control and compliance checks 1,3

targeted import / export declaration lines

assessed post-transaction1,4


pre-clearance1

Availability of electronic cargo systems to ACBPS

clients (excluding scheduled outages)


158

Programme 1.2 Key Performance Indicators (continued)

Note: Targets relating to key performance indicators across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2013–14 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.

1. Performance cannot be forecast reliably. Actual results will be included in the annual report. 2. These measures appear in both programmes 1.2 and 1.3 as they support both programmes. 3. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses


Programme 1.3: Border Revenue Collection

Programme Objective

Effective collection of revenue at the border by:

providing assurance that the customs duty, indirect taxes and charges payable

on imported goods are correctly assessed, reported and paid, and that revenue

concessions, exemptions and refunds are correctly applied.

administering the Tourist Refund Scheme and collecting the Passenger

Movement Charge.

ensuring compliance with border revenue requirements.


Australian Bureau of Statistics—Statistics.

Australian Taxation Office—Goods and Services Tax, Wine Equalisation Tax,

Tourist Refund Scheme, Luxury Car Tax and other revenue.

Department of Agriculture– Cheese and Curd Quota.

Department of Industry—All concessions.

Department of the Treasury—Excise-equivalent goods and drawbacks.


159


2012-13 2013-14 2014-15 2015-16 2016-17



$'000 $'000 $'000 $'000 $'000



the Budget year 1 10,421 8,648 9,503 10,164 10,455

Total programme expenses 73,860 72,289 73,519 74,235 74,612 1. Expenses not requiring appropriation in the budget year are made up of depreciation and amortisation expenses, make-good expenses and audit fees.


Effectively manage revenue collection by:

providing assurance that border revenue administered by the ACBPS and

revenue collected on behalf of other agencies is correctly assessed, reported and

paid.

providing assurance that refunds, revenue concessions and exemptions are

correctly applied.

undertaking an effective risk-based compliance programme, which utilises pre-

and post-clearance monitoring and intervention activities, to promote

observance of Australian border laws as they relate to the revenue reporting and

payment obligations.

collecting the Passenger Movement Charge and administering the Tourist

Refund Scheme.


160

Programme 1.3 deliverables 2013-14 2014-15 2015-16 2016-17



$862.2m $910.1m $959.1m$1,008.9

m

$13,166m $13,628m $14,115m $15,028m

Duty concessions:

Tariff Concessions System (range)

$1,868m

to

$2,064m

$1,856m

to

$2,051m

$1,879m

to

$2,077m

$2,012m

to

$2,224m

$296m to

$327m

$295m to

$326m

$293m to

$324m

$292m to

$323m

number of processed claims 585,381 617,827 615,093 684,711

value of processed claims $98.3m $103.7m $109.3m $116.4m

number of approved claims 573,673 605,470 602,791 671,016

value of refunds processed $96.3m $101.7m $101.2m $114.0m

number of draw back claims lodged1 - - - -

value of draw backs paid1 - - - -

Customs broker licences:2



Customs depot licences:2



Customs w arehouse licences:2



Number of assessed refund declarations1 - - - -

Compliance assurance activity:2

- - - -

7,500 7,500 7,500 7,500

- - - -

7,000 7,000 7,000 7,000

- - - -

number of customs cargo control and compliance

checks1,3

Collection of revenue associated w ith passenger

movements

Signif icant revenues collected (including customs

duty, passenger movement charge, import

processing charge and GST collected)

all other concessions schemes (range)

Administration of the Tourist Refund Scheme:

Administration of the duty draw back scheme

targeted import / export declaration lines

assessed post-transaction4


pre-clearance1

import / export declarations assessed

pre-clearance through general monitoring

programme

import / export declaration lines assessed as a

result of voluntary disclosures Note: Targets relating to deliverables across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2013–14 Portfolio Budget Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time.

1. Performance or volume cannot be forecast reliably. Actual results will be included in the annual report. 2. These measures appear in both programmes 1.2 and 1.3 as they support both programmes.


161

3. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses and cargo terminal operators.

4. This includes company audit activity.


2013-14 2014-15 2015-16 2016-17



90% 90% 90% 90%

100% 100% 100% 100%

- - - -

- - - -

- - - -

- - - -

55% 55% 55% 55%

Number of infringement notices served1,2 - - - -

- - - -

Number of approved refund declarations1 - - - -

Value of approved refund declarations1 - - - -

90% 90% 90% 90%

- - - -

- - - -

- - - -

100% 100% 100% 100%

100% 100% 100% 100%

100% 100% 100% 100%

Net value of revenue adjustments identif ied from

compliance assurance activity1

Proportion of draw backs delivered in accordance

w ith client service standards

Proportion of Tariff Concession System applications

processed in accordance w ith legislated timeframes


applications on refund and draw back claims

f inalised during the performance period1



decision on refund or draw back claims1


applications f inalised during the performance period

on an ACBPS decision made under Part XVA of the

Customs Act 1901 1



decision under Part XVA of the Customs Act 1901 1

Proportion of revenue targeted import audits w here

revenue w as adjusted by $1,000 or more

Proportion of depot licence applications processed in

accordance w ith client service standards2

Proportion of w arehouse licence applications


standards2

Proportion of refunds delivered in accordance w ith

client service standards

Proportion of compliance activities identifying a

signif icant control breach:2

customs cargo control and compliance checks1,3

targeted import / export declarations lines

assessed post-transaction1,4


pre-clearance1

Proportion of customs broker licence applications


standards2

Note: Targets relating to key performance indicators across the forward estimates have been developed on the basis of the operational risks and environment that existed when the 2013–14 Portfolio Budget


162

Statements were developed. Due to the dynamic nature of the operational environment, future targets may need to be varied depending on the risks faced at that time. 1. Performance or volume cannot be forecast reliably. Actual results will be included in the annual report. 2. These measures appear in both programmes 1.2 and 1.3 as they support both programmes. 3. Customs cargo control and compliance activity conducted at wharves, airports, depots, warehouses



163

Section 3: Explanatory Tables and Budgeted Financial Statements

Section 3 presents explanatory tables and budgeted financial statements which provide a comprehensive snapshot of agency finances for the 2013–14 budget year. It explains how budget plans are incorporated into the financial statements and provides further details of the reconciliation between appropriations and programme expenses, movements in administered funds, special accounts and government Indigenous expenditure.

3.1 Explanatory Tables

Estimates of Special Account Flows

Special Accounts provide a means to set aside and record amounts used for specified purposes. Table 3.1.1 shows the expected additions (receipts) and reductions (payments) for each account used by ACBPS. The corresponding table in the 2013-14 PB Statements is Table 3.1.2.

Table 3.1.1: Estimates of Special Account Flows and Balances

Opening Closing

balance Receipts Payments Adjustments balance

2013-14 2013-14 2013-14 2013-14 2013-14

2012-13 2012-13 2012-13 2012-13 2012-13

Outcome $'000 $'000 $'000 $'000 $'000

Other Trust Moneys-FMA 1 – – –

Act s20 (A)1 1 – – – – –

Security Deposits-FMA Act 1 – – – –

s20 (A) 1 2,465 2,476 3,012 (1,929) –

Services for Other Entities –

and Trust Moneys Special- 1 – – – –

FMA Act s20 (A)2 1 374 1 – (375) –

Total Special Accounts

2013-14 Budget estimate 3 - - - - -

Total Special Accounts

2012-13 actual 2,839 2,477 3,012 (2,304) - (A) = Administered (D) = Departmental 1. The purpose for the Other Trust Moneys Account was for the expenditure of moneys temporarily held in trust for the

benefit of a person other than the Australian Government. The account was for the recording of unidentified receipts pending investigation and transfer to the correct account or return to the payer.

2. The Financial Management and Accountability (Establishment of SOETM Special Account – Customs) Determination 2012/14 established the Services for Other Entities and Trust Monies Special Account on 26 June 2012. Prior to this, the equivalent of this account was the Other Trust Reserve Account which was abolished on the same day under the Financial Management and Accountability (Abolition of 24 Special Accounts) Determination 2012/02.

3. The estimates have been revised to reflect the expected abolishment of the Special Accounts managed by ACBPS.


164

3.2 BUDGETED FINANCIAL STATEMENTS

3.2.1 Analysis of budgeted financial statements

Departmental

Total estimated revenue in 2013-14 is $1,069.859m, a net increase of $33.740m from the previously published estimate of $1,036.119m in the 2013-14 Portfolio Budget Statements. This net increase in revenue from government in 2013-14 is due to:

funding of $5.205m to implement the Tackling Crime – increased cargo and mail

screening at the border measure;

funding of $8.050m to implement Operation Sovereign Borders – community

engagement and strategic communications campaigns measure;

funding of $12.277m to implement Operation Sovereign Borders – strengthening

response capability for illegal maritime arrivals measure;

funding of $0.108m to implement Donation of Bay Class vessels measure;

funding of $0.108m to implement Donation of Bay Class vessels - Malaysia measure;

funding of $5.000m to implement Communications Campaigns for the Australia and

Papua New Guinea Regional Settlement Arrangement adjustment;

funding of $0.486m to implement Operation Sovereign Borders – special envoy.

offset by reductions in funding resulting from:

the Microsoft Volume Savings measure ($0.753m);

the Target Savings – Executive Levels of the APS measure ($0.179m);

the Revised Occupational Density Target measure ($0.005m); and

adjustments made to workload parameters as part of the passenger workload

growth agreement ($0.139m).

Total expenses for 2013-14 are estimated to be $1,165.420m, a net increase of $29.051m since the 2013-14 Portfolio Budget Statements. This movement is a result of:

an increase of $20.112m in supplier expenses and an increase of $12.746m in

employee benefits reflecting the estimated expenses associated with government

decisions, and

a decrease in depreciation and amortisation expenses of $3.807m mainly driven by

a decrease in capital expenditure during the 2012-13 financial year.


165

Balance sheet

The estimated 2013-14 net assets (equity) of $530.075m represents a net decrease of $4.142m from 2013-14 Portfolio Budget Statements. The variance is primarily due to the combined effect of the impact of the 2012-13 actuals flowing through to the 2013-14 opening balances and the net impact of government decisions.

The estimated total assets are $837.355m, representing a decrease of $11.368m from the 2013-14 Portfolio Budget Statements. The decrease is primarily due to 2012-13 actuals flowing through to the 2013-14 opening balances and the net impact of government decisions.

Statement of changes in equity

The changes in equity estimates from the 2013-14 Portfolio Budget Statements are due to the impact of the 2012-13 actuals flowing through to the 2013-14 opening balances and the net impact of government decisions.

Statement of cash flows

Changes to the statement of cash flows from the 2013-14 Portfolio Budget Statements are due to the movements in the income statement result from funding to be received through measures and adjustments, but excluding the impact of depreciation and amortisation.

Capital budget statement

Changes to the capital budget statement from the 2013-14 Portfolio Budget Statements are due to:

funding of $4.245m to implement the Tackling Crime – increased cargo and mail

screening at the border measure.

Statement of asset movements

Changes to the statement of asset movements from the 2013-14 Portfolio Budget Statements are due to the impact of the 2013-14 actuals flowing through to the 2013-14 opening balances.

Administered

Schedule of budgeted income and expenses

The estimates of 2013-14 customs duty changed in line with government decisions offset by an adjustment to the estimate for Refunds and Drawbacks as a result of stronger than expected refunds year-to-date. Customs duty over the forward estimates has been revised up, primarily reflecting the impact of government decisions.

Other revenue collected by ACBPS as other taxes, fees and fines for 2013-14 remains the same as the estimates published in the 2013-14 Portfolio Budget Statements.


166

Schedule of budgeted assets and liabilities

The variance between the 2013-14 Portfolio Budget Statements estimates and the revised estimates is due to the impact of the 2012-13 actuals flowing through to the 2013-14 opening balances.

Schedule of budgeted administered cash flows

The changes in the budget administered cash flows reflect the adjustments made to revenues collected by ACBPS on behalf of the Australian Government.


167

3.2 BUDGETED FINANCIAL STATEMENTS TABLES

Departmental

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June

Actual Revised Forw ard Forw ard Forw ard

budget estimate estimate estimate

2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES

Employee benefits 549,337 539,936 546,928 545,222 553,759

Suppliers 484,284 529,041 489,505 439,162 432,237

Grants 14 - - - -

Depreciation and amortisation 103,665 96,443 107,573 116,489 119,978

Finance costs 734 - - - -

Write-dow n and impairment of assets 209 - - - -

Losses from asset sales 119 - - - -

Total expenses 1,138,362 1,165,420 1,144,006 1,100,873 1,105,974

LESS:

OWN-SOURCE INCOME

Own-source revenue

Sale of goods and rendering of services 67,080 72,666 74,654 74,576 71,204

Other 4,248 4,047 4,047 4,047 4,047

Total own-source revenue 71,328 76,713 78,701 78,623 75,251

Gains

Sale of assets 22 - - - -

Other gains 2,006 749 740 738 738

Total gains 2,028 749 740 738 738

Total own-source income 73,356 77,462 79,441 79,361 75,989

Net cost of (contribution by)

services 1,065,006 1,087,958 1,064,565 1,021,512 1,029,985

Revenue from Government 951,322 992,397 956,992 905,023 910,007

Surplus (Deficit) before income tax (113,684) (95,561) (107,573) (116,489) (119,978)

Income tax expense

Surplus (Deficit) after income tax (113,684) (95,561) (107,573) (116,489) (119,978)

OTHER COMPREHENSIVE INCOME

Items not subject to subsequent

reclassification to profit or loss

Changes in asset revaluation surplus (2,028) - - - -

Total other comprehensive income

after income tax (2,028) - - - -

Total comprehensive income (loss) (115,712) (95,561) (107,573) (116,489) (119,978)


168

Table 3.2.1: Comprehensive income statement (showing net cost of services) for the period ended 30 June (continued)

Note: Impact of Net Cash Apppropriation Arrangements

2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

Total Comprehensive Income

(loss) excluding depreciation/

amortisation expenses

previously funded through

revenue appropriations. (12,047) 882 - - -

less depreciation/amortisation expenses

previously funded through revenue

appropriations 103,665 96,443 107,573 116,489 119,978

Total Comprehensive Income

(loss) - as per the Statement of

Comprehensive Income (115,712) (95,561) (107,573) (116,489) (119,978)

Prepared on Australian Accounting Standards basis. The increase in Income is purely a function of accounting convention to account for prior year appropriations. The $0.882 million is a result of the timing of the revenue recognition associated with the Passenger Workload Growth Agreement (PWGA).


169

Table 3.2.2: Budgeted departmental balance sheet (as at 30 June)



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS

Financial assets

Cash and cash equivalents 7,383 8,265 8,265 8,265 8,265

Trade and other receivables 186,181 191,078 191,078 191,078 191,078

Other f inancial assets 856 855 855 855 855

Total financial assets 194,420 200,198 200,198 200,198 200,198

Non-financial assets

Land and buildings 157,911 150,580 147,838 143,321 138,882

Property, plant and equipment 239,741 291,900 371,918 431,871 401,840

Intangibles 192,723 178,989 158,298 136,993 115,802

Inventories 2,474 2,474 2,474 2,474 2,474

Other non-financial assets 13,214 13,214 13,214 13,214 13,214

Total non-financial assets 606,063 637,157 693,742 727,873 672,212

Assets held for sale

Total assets 800,483 837,355 893,940 928,071 872,410

LIABILITIES

Payables

Suppliers 76,260 38,144 38,144 38,144 38,144

Other payables 12,355 50,474 50,474 50,474 50,474

Total payables 88,615 88,618 88,618 88,618 88,618

Provisions

Employee provisions 191,645 191,645 191,646 191,645 191,644

Other provisions 27,017 27,017 27,017 27,017 27,017

Total provisions 218,662 218,662 218,663 218,662 218,661

Total liabilities 307,277 307,280 307,281 307,280 307,279

Net assets 493,206 530,075 586,659 620,791 565,131

EQUITY

Parent entity interest

Contributed equity 700,579 833,020 997,176 1,147,795 1,212,112

Reserves 78,074 78,074 78,074 78,074 78,074

Retained surplus

(accumulated deficit) (285,458) (381,019) (488,591) (605,078) (725,055)

Total parent entity interest 493,195 530,075 586,659 620,791 565,131

Total Equity 493,195 530,075 586,659 620,791 565,131 Prepared on Australian Accounting Standards basis.


170

Table 3.2.3: Departmental statement of changes in equity—summary of movement (budget year 2013–14)

Retained Asset Contributed Total

earnings revaluation equity/ equity

reserve capital

$'000 $'000 $'000 $'000

Opening balance as at 1 July 2013

Balance carried forw ard from

previous period (285,458) 78,074 700,579 493,195

Adjustment for changes in -

accounting policies - - - -

Adjusted opening balance (285,458) 78,074 700,579 493,195

Comprehensive income

Surplus (deficit) for the period (95,561) - - (95,561)

Total comprehensive income (95,561) - - (95,561)

of w hich:

Attributable to the Australian Government (95,561) - - (95,561)

Transactions with owners

Contributions by owners

Equity Injection - - 71,849 71,849

Departmental Capital Budget (DCBs) - - 60,592 60,592

Sub-total transactions with owners - - 132,441 132,441

Estimated closing balance

as at 30 June 2014 (381,019) 78,074 833,020 530,075

Closing balance (381,019) 78,074 833,020 530,075 Prepared on Australian Accounting Standards basis.


171

Table 3.2.4: Budgeted departmental statement of cash flows (as at 30 June)



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

OPERATING ACTIVITIES

Cash received

Sale of Goods and Services 66,503 71,203 72,708 72,630 69,258

Appropriations 972,214 985,377 956,039 904,010 908,994

Net GST received 56,534 46,147 46,147 46,147 46,147

Other 200 685 685 685 685

Total cash received 1,095,451 1,103,412 1,075,579 1,023,472 1,025,084

Cash used

Employees 554,484 529,277 546,923 545,221 553,761

Suppliers 483,340 532,003 482,509 432,104 425,176

Net GST paid 56,002 46,147 46,147 46,147 46,147

Taxes paid 2,135 - - - -

Total cash used 1,095,961 1,107,427 1,075,579 1,023,472 1,025,084

Net cash from (used by)

operating activities (510) (4,015) - - -

INVESTING ACTIVITIES

Cash received

Proceeds from sales of property,

plant and equipment 470 - - - -

Total cash received 470 - - - -

Cash used

Purchase of property, plant,

equipment and intangibles 116,135 127,544 164,158 150,620 64,317

Total cash used 116,135 127,544 164,158 150,620 64,317

Net cash from (used by)

investing activities (115,665) (127,544) (164,158) (150,620) (64,317)

FINANCING ACTIVITIES

Cash received

Contributed equity 116,135 132,441 164,158 150,620 64,317

Total cash received 116,135 132,441 164,158 150,620 64,317

Net cash used by

financing activities 116,135 132,441 164,158 150,620 64,317

Net increase (decrease)

in cash held (40) 882 - - -

Cash and cash equivalents at the

beginning of the reporting period 7,423 7,383 8,265 8,265 8,265

Cash and cash equivalents at the

end of the reporting period 7,383 8,265 8,265 8,265 8,265 1. The increase in cash held of $0.882 m is a result of the timing of the cash drawdown associated with a

change in PWGA funding.


172

Table 3.2.5: Departmental capital budget statement Actual Revised Forw ard Forw ard Forw ard


2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

NEW CAPITAL APPROPRIATIONS

Capital budget - Act No. 1 (DCB) 59,766 60,592 62,581 63,144 64,317

Equity injections - Act No. 2 64,882 71,849 101,577 87,476 -

Total new capital appropriations 124,648 132,441 164,158 150,620 64,317

Provided for:

Purchase of non-financial assets 116,135 132,441 164,158 150,620 64,317

Total Items 116,135 132,441 164,158 150,620 64,317

PURCHASE OF NON-FINANCIAL

ASSETS

Funded by capital appropriations 161,081 66,952 101,577 87,476 -

Funded by capital appropriation - DCB 255,054 60,592 62,581 63,144 64,317

TOTAL AMOUNT SPENT 116,135 127,544 164,158 150,620 64,317

RECONCILIATION OF CASH

USED TO ACQUIRE ASSETS

TO ASSET MOVEMENT TABLE

Total purchases 116,135 127,544 164,158 150,620 64,317

Total cash used to

acquire assets 116,135 127,544 164,158 150,620 64,317

Consistent with information contained in the Statement of Asset Movements and the Budgeted Statement of Cash Flows. DCB = departmental capital budget 1. Includes both current and prior Act 2 and Bills 4 appropriations. The difference of $4.897m in 2013-14

between appropriations and purchase of non-financial assets is due to the timing of receiving appropriation for the Long Term Ashmore Reef Capability measure.

2. Does not include annual finance lease costs. Include purchase from current and previous years' DCBs.


173

Table 3.2.6: Statement of asset movements (2013–14)

Asset Category (as appropriate)

Land Buildings Other property, Computer Total

plant and softw are and

equipment intangibles

$'000 $'000 $'000 $'000 $'000

As at 1 July 2013

Gross book value 28,913 155,232 277,494 465,045 926,684

Accumulated depreciation/amortisation

and impairment - (26,239) (37,753) (272,324) (336,316)

Opening net book balance 28,913 128,993 239,741 192,721 590,368-

CAPITAL ASSET ADDITIONS

Estimated expenditure on

new or replacement assets

By purchase - appropriation equity (938) 10,200 87,346 30,936 127,544

Total additions (938) 10,200 87,346 30,936 127,544

Other movements

Depreciation/amortisation expense - (16,588) (35,187) (44,668) (96,443)

Total other movements - (16,588) (35,187) (44,668) (96,443)

As at 30 June 2014

Gross book value 27,975 165,432 364,840 495,981 1,054,228

Accumulated depreciation/amortisation

and impairment - (42,827) (72,940) (316,992) (432,759)

Closing net book balance 27,975 122,605 291,900 178,989 621,469

Prepared on Australian Accounting Standards basis.


174

Schedule of Administered Activity

Table 3.2.7: Schedule of Budgeted Income and Expenses Administered on Behalf of Government (for the period ended 30 June)



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

EXPENSES ADMINISTERED ON

BEHALF OF GOVERNMENT

Suppliers 916 928 933 928 917

Write-dow n and impairment

of assets 5,798 2,500 2,500 2,500 2,500

Total expenses administered

on behalf of Government 6,714 3,428 3,433 3,428 3,417

LESS:

OWN-SOURCE INCOME

Own-source revenue

Taxation revenue

Customs duty 8,171,146 8,829,200 9,079,250 9,409,450 9,989,450

Other taxes, f ines and fees 926,784 1,111,561 1,261,133 1,320,209 1,375,620

Total taxation revenue 9,097,930 9,940,761 10,340,383 10,729,659 11,365,070

Non-taxation revenue

Sale of goods and rendering

of services 5,233 2,500 2,500 2,500 2,500

Interest 22 - - - -

Total non-taxation revenue 5,255 2,500 2,500 2,500 2,500

Total own-source revenues

administered on behalf of

Government 9,103,185 9,943,261 10,342,883 10,732,159 11,367,570

Total own-sourced income

administered on behalf of

Government 9,103,185 9,943,261 10,342,883 10,732,159 11,367,570

Net Cost of (contribution by)

services (9,096,471) (9,939,833) (10,339,450) (10,728,731) (11,364,153)

Surplus (Deficit) 9,096,471 9,939,833 10,339,450 10,728,731 11,364,153

Total comprehensive

income (loss) 9,096,471 9,939,833 10,339,450 10,728,731 11,364,153 Prepared on Australian Accounting Standards basis.


175

Table 3.2.8: Schedule of Budgeted Assets and Liabilities Administered on Behalf of Government (as at 30 June)



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

ASSETS ADMINISTERED ON


Financial assets

Cash and cash equivalents 891 891 891 891 891

Taxation receivables 232,601 241,601 241,601 241,601 241,601

Other receivables 2,356 4,856 7,356 9,856 9,856

Total financial assets 235,848 247,348 249,848 252,348 252,348

Total assets administered


LIABILITIES ADMINISTERED ON


Payables

Other payables 11,452 11,452 11,452 11,452 11,452

Total payables 11,452 11,452 11,452 11,452 11,452

Interest bearing liabilities

Security deposits 2,304 2,304 2,304 2,304 2,304

Total interest bearing liabilities 2,304 2,304 2,304 2,304 2,304

Total liabilities administered


Net assets/(liabilities) 222,092 233,592 236,092 238,592 238,592 Prepared on Australian Accounting Standards basis.


176

Table 3.2.9: Schedule of Budgeted Administered Cash Flows (for the period ended 30 June)



2012-13 2013-14 2014-15 2015-16 2016-17

$'000 $'000 $'000 $'000 $'000

OPERATING ACTIVITIES

Cash received

Sales of goods and rendering

of services 5,199 2,500 2,500 2,500 2,500

Interest 22 - - - -

Cash from the Official Public

Account355,563 360,000 360,000 360,000 360,000

Taxes 9,390,600 10,289,261 10,697,883 11,087,159 11,722,570

Appropriation Receipts - 827 833 828 817

Total cash received 9,751,384 10,652,588 11,061,216 11,450,487 12,085,887

Cash used

Cash to the Official

Public Account 9,396,885 10,291,661 10,700,283 11,089,559 11,724,970

Suppliers 916 927 933 928 917

Cash used - Other 353,303 360,000 360,000 360,000 360,000

Total cash used 9,751,104 10,652,588 11,061,216 11,450,487 12,085,887

Net cash used by

operating activities 280 - - - -

INVESTING ACTIVITIES

Cash received

Deposits taken / (paid) (535) - - - -

Total cash received (535) - - - -

Net cash from

investing activities (535) - - - -

Net increase (decrease) in

cash held (255) - - - -

Cash and cash equivalents at

beginning of reporting period 1,146 891 891 891 891

Cash and cash equivalents at end

of reporting period 891 891 891 891 891


177

3.2.4 Notes to the financial statements

Basis of accounting

The budgeted financial statements have been prepared on an accrual accounting basis, having regard to Statements of Accounting Concepts, and in accordance with the Finance Minister’s Orders, Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

Departmental

Revenue from government

Amounts appropriated for programmes are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.

Employee expenses

Employee expenses consist of salaries, leave entitlements, redundancy expenses, superannuation and non-salary benefits.

Supplier expenses

Supplier expenses consist of administrative costs, consultants’ costs, travel expenses and property operating expenses.

Cash

Cash includes notes and coins held and any deposits held at call with a bank or other financial institution.

Assets

Assets are made up of cash, receivables, leasehold improvements and plant and equipment. All assets are held at fair value.

Liabilities

Liabilities are made up of employee salary and leave entitlements, property lease make-good provisions and amounts owed to creditors.

Administered

Revenues

All administered revenues relate to the core operating activities performed by the ACBPS on behalf of the Australian Government, including the collection of customs duty, revenue associated with the Tourist Refund Scheme and revenue associated with the passenger movement charge.

178

Documents

Australian Customs and Border Protection Service · ACBPS Additional Estimates Statement 131 AUSTRALIAN CUSTOMS AND BORDER PROTECTION SERVICE Section 1: Agency overview and resources