Taxation of Government Entities

Under the Australian Constitution, liability for Commonwealth taxes cannot extend to the Commonwealth or to an Australian Government entity. A framework has been implemented for the Commonwealth, underpinned by the "The New Tax System" legislation to make Australian Government entities subject to The New Tax System on a notional basis.

The Finance Minister's (A New Tax System) Directions 2005, effective from 25 January 2005, apply to all Australian Government agencies and authorities that cannot be made liable to the Goods and Services Tax (GST), the Luxury Car Tax (LCT) and the Wine Equalisation Tax (WET) by a Commonwealth law. The Finance Minister's (A New Tax System) Directions 2000, made on 27 June 2000, were revoked upon gazettal of the Finance Minister's (A New Tax System) Directions 2005.

The Directions continue the framework that imposes administrative charges on Australian Government agencies and authorities which mirror the GST, the LCT, and the WET. From the perspective of these entities, the framework means that they are notionally subject to these taxes.

See further Finance Circular 2005/01.

Additional information about the GST and indirect tax reforms is available at the Australian Taxation Office´s website [].

Other relevant legislation:

Section 30A of the Financial Management and Accountability Act 1997 []

Commonwealth Taxes and Regulatory Charges

Under the Inter-Governmental Agreement on the Reform of Commonwealth-State financial relations, the Commonwealth, States and Territories agree the taxes and compulsory charges that are outside the scope of the GST. A copy of the list of taxes, fees and charges that are not subject to the GST is available on the Treasury website [].

The agreed list of taxes and regulatory charges that are outside the scope of the GST will be subject to on-going review and adjustment as necessary in consultation with the Ministerial Council for Commonwealth-State Financial Relations. The Treasury is the central point of contact for Commonwealth agencies.

Registration of Australian Government Entities for Taxation Purposes

Special arrangements apply to Australian Government entities seeking registration for The New Tax System. For more details visit the Registration of Australian Government Entities for Taxation Purposes page.

Further Information

For further information about taxation of Australian Government entities, contact the Legislative Review Branch (LRB) within Finance.

E-mail: LBR@finance.gov.au

Phone: (02) 6215 3657

Mail:
Legislative Review Branch
Financial Management Group
Department of Finance and Deregulation
John Gorton Building
King Edward Terrace
PARKES ACT 2600

Outcomes Arrangements

How the Outcomes Arrangements work

Outcomes, Programs and departmental activities form the basis of the Commonwealth's budgetary framework and documentation. Outcome statements define the purpose of appropriations in the Budget Bills, and Programs and departmental activities are detailed in Portfolio Budget Statements to explain these appropriations further.

The process of appropriating funds for the purpose of an Outcome, the delivery of Programs and departmental activities in support of this Outcome, and the subsequent reporting against this structure is presented in the figure below:

As the figure above illustrates, the framework works as follows:

• government (through its ministers and with the assistance of relevant agencies) specifies the Outcomes it is seeking to achieve in a given area
• these Outcomes are specified in terms of the impact government is aiming to have on some aspect of society (e.g., education), the economy (e.g., exports) or the national interest (e.g., defence)
• Parliament appropriates funds to allow the government to achieve these Outcomes through administered items and departmental activities
• items such as grants, transfers and benefit payments are administered on the Government's behalf by agencies, with a view to maximising their contribution to the specified Outcomes
• agencies specify and manage their activities to maximise their contribution to the achievement of the Government's desired Outcomes
• performance indicators are developed to allow scrutiny of effectiveness (i.e., the impact of Programs and departmental activities on Outcomes) and efficiency in contributing to the achievement of the Outcome. Indicators will also enable the system to be further developed to improve performance and accountability for results.

What are Outcomes?

Outcomes are the intended or proposed results, consequences or impacts of government actions on the Australian community. They identify the purpose for agency actions and provide the basis for assessing agency contributions to government policy goals and objectives.

Annual administered funds are appropriated to agencies on the basis of the Outcomes sought by the Government and Parliament.

Purpose of the Outcomes Arrangements

The Outcomes Arrangements help address three fundamental questions:

1. What does government want to achieve? (Outcomes)
2. How does it work towards achieving this? (Programs and activities)
3. How does it monitor its progress towards achieving this? (performance reporting)

The Government delivers benefits to the Australian community (Outcomes) primarily through administered items (Programs) delivered by agencies. Agencies apply inputs (e.g., finances, human resources, capital equipment) to the activities and processes that generate products and services. These inputs include the funds appropriated to them from the Budget or revenue from other sources, such as payments for services, sales, levies and industry contributions.

The Outcomes Arrangements aim to improve the understanding and knowledge of those outside the agency who have an interest in its performance, including ministers, parliament, external accountability bodies such as the Auditor-General, and the public. Managing through Outcomes aims to help improve decision making and performance by focussing attention on the fundamental questions outlined above.

It is important that Outcomes are structured in such a way as to maximise consistency in preparations between agencies. This enables comparisons and benchmarking within and across portfolios.

Who must have Outcomes?

Government policy requires all GGS agencies to use Outcomes as a basis for budgeting, measuring performance and reporting.

When do Outcomes need to be established?

There are two circumstances when Outcomes need to be established:

1. new Outcomes need to be approved for new functions that are not within existing Outcomes; and
2. revised Outcomes need to be approved for changes to existing Outcomes – including where there are refinements to policy objectives, strategy or desired results for agency activities, to clarify desired results or improve precision for measurement.

How are Outcome Statements developed?

Every agency must have at least one Outcome, with many agencies having more than one Outcome. They are to be written succinctly and precisely, and will mostly run no longer than one to two sentences in length.

The existing guide to Outcomes is provided below.

The Outcomes & Outputs Framework Guidance Document [ 304 KB]

The Department of Finance and Deregulation (Finance) is finalising additional guidance to supplement and update this advice. The additional guidance can be expected on this page during the course of July 2008.

Outcome Statements and the Portfolio Budget Statements (PB Statements)

PB Statements form part of the suite of information available to describe Budget appropriations and agency activity.

As Outcomes provide the basis for the appropriation of money from the Commonwealth, they also provide an important role in the reporting of information, such as how an agency plans to spend its appropriations in the pursuit of government goals.

The role of Outcome statements in PB Statement reporting is set out further in the: Portfolio Budget Statements Constructors Kit [ 1.3 MB].

What is the process for obtaining a new, or changing an existing, Outcome statement?

The Minister for Finance and Deregulation (Minister for Finance) is responsible for approving all changes to existing, and the establishment of all new, Outcomes.

Finance provides advice to the Minister for Finance on all Outcome change requests, and so plays an important role in ensuring Outcomes are developed inline with government policy.

Requests to change or add Outcomes should be made by way of letter from the relevant Portfolio Minister responsible for the agency to the Minister for Finance. Before this occurs, however, agencies should seek officer level agreement with Finance. A flow-chart outlining the process can be found below:

1. The minimum amount of information provided should include:

   • Background information on the driving force of the change
   • Proposed wording of new outcome statements
   • Materiality of old and proposed outcomes
   • Mapping of the proposed outcomes to programs and appropriations for incorporation in CBMS

Approval Process Flow Chart [ 30 KB]

The timing of these requests is very important, and runs to a tight timetable due to the work required by Finance in processing numerous requests.

All Outcome changes must be processed before the Federal Budget each year. An indicative timetable for the processing of Outcome change requests is presented below (note that the exact dates are issued by Finance each year through an Estimates Memorandum):

Process Step	Budget Period
1. Notification	Before Strategic Budget Committee (October / November)
2. Information and Consultation	November / December
3. Finance Officer Level Approval	Finance officer level approval in December. Portfolio Minister to write to the Finance Minister after Strategic Budget Committee (December / January).
4. Final Consultation and Formal Notification	Mid January to Mid February
5. Ministerial Authorisation	Late February
6. System Changes	During March (before Expenditure Review Committee)

Joint Committee of Public Accounts and Audit

Role of the JCPAA

In broad terms, the JCPAA's charter is to scrutinise, usually by means of public inquiry, the performance of all Australian Government agencies in spending funds appropriated to them by the Parliament. The role of the Joint Committee of Public Accounts and Audit (JCPAA) is provided in the following legislation:

• Public Accounts and Audit Committee Act 1951
• Public Accounts Committee Regulations

Further information on the JCPAA is available in Finance's

A guide for Agencies when preparing a response RTF version [ 1 MB ]
A guide for Agencies when preparing a response PDF version [ 45 KB ]
A guide for Agencies when preparing a response ZIP version [ 146 KB ]

and from the JCPAA's website at http://www.aph.gov.au/house/committee/jpaa/index.htm []

Consideration of JCPAA reports

The process for addressing JCPAA Reports has been agreed with the JCPAA and the Department of the Prime Minister and Cabinet (PM&C), and is outlined in the 'A guide for Agencies when preparing a response'. This document also includes an Executive Minute template to assist agencies in preparing responses to administrative recommendations.

Contacts

Queries relating to Finance's role with respect to JCPAA reports, as outlined in
'A guide for Agencies when preparing a response', should be addressed to finframework@finance.gov.au

Queries relating to matters relevant to PM&C, as outlined in 'A guide for Agencies when preparing a response', should be addressed to tabling@pmc.gov.au

Queries relating directly to the JCPAA should be addressed to jcpa@aph.gov.au

Governance Arrangements for Australian Government Bodies

The Department of Finance and Deregulation (Finance) released a governance policy document in August 2005 entitled Governance Arrangements for Australian Government Bodies (Governance policy document). This document outlines principles for helping to determine the most appropriate structures and governance arrangements for Australian Government bodies.

Governance Arrangements for Australian Government Bodies PDF Version [ 1.3 MB ]

The Governance policy document is complemented by the List of Australian Government Bodies and Governance Relationships which provides a broad overview of the administrative, legal and financial structures of the Australian Government.

The Governance policy document was developed following the Review of the Corporate Governance of Statutory Authorities and Office Holders.

Review of the Corporate Governance of Statutory Authorities and Office Holders

Mr John Uhrig AC was appointed in November 2002 by the Australian Government to conduct a review of the corporate governance of Commonwealth statutory authorities and office holders.

The objective of the review was to identify issues surrounding existing governance arrangements and to provide options for Government to improve the performance and get the best from statutory authorities and office holders, and their accountability frameworks.

The review was asked to develop a broad template of governance principles and arrangements that the Government could extend to statutory authorities and office holders, and potentially beyond, to a wider range of public sector bodies.

Uhrig Report

Uhrig Report RTF Version [ 1.4MB ]
Uhrig Report PDF Version [ 41 KB ]

Government Response

The former Minister for Finance and Administration, Senator the Hon Nick Minchin, announced the Government response to the Uhrig Report on 12 August 2004. The media release, including the Government's response to the specific recommendations of the report, is available at the National Library of Australia's Pandora archive [].

Ministers assessed the governance arrangements of over 160 Australian Government statutory authorities, companies and office holders within their portfolios, against the report's governance templates and principles.

The former Minister for Finance and Administration, Senator the Hon Nick Minchin, coordinated the implementation of the Government's response to the Uhrig Report. Senator Minchin released a progress report on 5 January 2006, available at the National Library of Australia's Pandora archive [].

Governmance Implementation Updates

March 2005

Governmance Implementation Update - March 2005 RTF Version [ 560 KB ]
Governmance Implementation Update - March 2005 PDF Version [ 130 KB ]

February 2006

Governmance Implementation Update - February 2006 RTF Version [ 554 KB ]
Governmance Implementation Update - February 2006 PDF Version [ 26 KB ]

May 2007

Governmance Implementation Update - May 2007 RTF Version [ 618 KB ]
Governmance Implementation Update - May 2007 PDF Version [ 34 KB ]

Further Information

For further information about the Governance Arrangements for Australian Government Bodies document or the Uhrig Review, contact the Legislative Review Branch (LRB) within Finance.

E-mail: LRB@finance.gov.au

Phone: (02) 6215 3657

Mail:
Legislative Review Branch
Financial Management Group
Department of Finance and Deregulation
John Gorton Building
King Edward Terrace
PARKES ACT 2600
AUSTRALIA

Debt Waiver

The application of the power provided under section 34 [] of the Financial Management and Accountability Act 1997 to waive debts owed to the Commonwealth is discretionary. The circumstances in which waiver of debts are generally approved are those in which the Commonwealth considers it has a moral, rather than legal obligation to extinguish a debt, the repayment of which would result in an overall loss to the individual or entity concerned which has arisen through a direct act or omission of the Commonwealth, or, in the case of an individual, which would cause or exacerbate ongoing financial hardship.

Act of Grace

The application of the power provided under section 33 [] of the Financial Management and Accountability Act 1997 to make act of grace payments is discretionary. The special circumstances in which act of grace payments are generally approved are those in which the Commonwealth considers it has a moral, rather than legal obligation, to provide redress to an individual or other entity in relation to losses directly caused by the acts or omissions of the Commonwealth, or caused by the unintended, unfair or anomalous effect of its legislation.

Discretionary Compensation Mechanisms

Overview

The Australian Government may provide discretionary assistance in some cases by act of grace payments, or by waiving debts owed to the Australian Government. In general, this assistance may be granted where it is considered that the Australian Government has a moral responsibility to provide assistance, rather than a legal responsibility.

This may be because of an action, or failure to act, by an Australian Government agency. Such an obligation may also arise because of the unforeseen and anomalous operation of a federal law or program.

However, the act of grace and waiver provisions are not intended as a means to correct anomalies in federal law or administration that should be rectified by other means. Nor are they intended as an alternative to settlement of legal claims.

In particular, the Scheme for Compensation for Detriment Caused by Defective Administration (the CDDA Scheme) is the avenue for providing assistance where a person has been adversely affected by defective actions or inaction of an Australian Government agency. Responsibility for CDDA claims rests with the Minister responsible for the relevant agency, and with officers authorised by the Minister. Such claims should not be referred to the Finance portfolio.

The statutory authority for act of grace payments and waivers is found in sections 33 and 34 of the Financial Management and Accountability Act 1997 [].

Further information on compensation schemes is given in Finance Circular 2006/05. The Circular includes detailed information on act of grace payments, waiver of debts owed to the Australian Government and ex gratia payments.

How to apply

Applications for an act of grace payment or waiver may be sent to:

The Branch Manager
Special Claims and Land Policy Branch
Department of Finance and Deregulation
John Gorton Building
King Edward Terrace
Parkes ACT 2600

There is no set form for applying for an act of grace payment or waiver. However, an application should clearly set out:

• your full name, date of birth, postal address, and telephone number
• the relevant circumstances which form the background to your request
• what assistance you are requesting, whether by an act of grace payment or waiver of a debt (include the amount of the act of grace payment, or the amount of the waiver, that you are requesting)
• if you owe a debt to the Australian Government, state the amount of the debt and explain how the debt arose. You may wish to include information about financial hardship that would be involved in paying the debt (include details about your income and expenses, and about your assets and liabilities)
• the reasons why you consider that an act of grace payment, or waiver of a debt, should be approved
• whether you have asked the relevant agency for a review (this is normally expected before consideration is given to an act of grace payment or waiver)
• has the matter been appealed to the Ombudsman, a tribunal, or a court.

It is very helpful if you include copies of relevant documents, including correspondence between yourself and the relevant Australian Government agency.

If a request is being forwarded by an Australian Government agency, please include a statement of the agency's view of the perceived merits of the case.

Further information

For more information, you can telephone the Special Financial Claims Section, Department of Finance and Deregulation on 1800 227 572.

Special Accounts

A Special Account is an appropriation mechanism that sets aside amounts within the Consolidated Revenue Fund (CRF) for expenditure for special purposes. The appropriation is provided under section 20 or 21 of the Financial Management and Accountability Act 1997 [] (FMA Act)

The Department of Finance and Deregulation has developed Guidelines for the Management of Special Accounts. The Guidelines discuss a number of aspects of Special Accounts including their establishment, management, reporting and banking procedures.

Finance Circular 2003/09 provides a brief description of Special Accounts and explains why the proper management of Special Accounts is important. The Circular supersedes 'Finance Circular 1999/03 Reserved Money Fund (RMF) and Commercial Activities Fund (CAF) - Transition to "Special Accounts" from 1 July 1999'.

• Finance Circular 2003/09 RTF Version [ 545 KB]
• Finance Circular 2003/09 PDF Version [ 130 KB]

Guidelines for the Management of Special Accounts

Financial Management Guidance (No. 7)

• Financial Management Guidance (No. 7) RTF Version [ 1.4 MB]
• Financial Management Guidance (No. 7) PDF Version [ 870 KB]

Foreign Exchange

The Australian Government's foreign exchange risk management policy has been in place since 1 July 2002. This policy applies to all entities in the general government sector (GGS). The GGS is comprised of Financial Management and Accountability Act 1997 (FMA Act) agencies and GGS Commonwealth Authorities and Companies Act 1997 (CAC Act) bodies. The policy applies to both departmental and administered funding.

Foreign exchange risk is the risk that an entity's financial performance or position will be affected by fluctuations in the exchange rate between the Australian dollar and other currencies.

The overarching principle of the policy is that GGS entities are responsible for the management of their foreign exchange risks. However, the entities must not act to reduce the foreign exchange risk that they would otherwise face in the course of their business arrangements.

To assist GGS entities in managing foreign exchange risk, the Department of Finance and Deregulation (Finance) has published the Australian Government Foreign Exchange Risk Management Guidelines, which provide in-principle guidance to entities, and may also be used as a benchmark to assess entities' foreign exchange risk management practices.

The Agency Banking Framework - Guidance Manual outlines the service requirements for foreign exchange transactions. This includes the payment and receipt of foreign currency, arrangements for the delivery and purchase of foreign currency through external providers and the adjustments needed to standing arrangements or thresholds.

Publications

Finance Circular 2006/06

Introduces revised guidance on the Australian Government's foreign exchange risk management policy.

• Finance Circular 2006/06

Australian Government Foreign Exchange Risk Management Guidelines

Principles based guidance on foreign exchange risk management practices, consistent with the Australian Government's risk management policy.

• Australian Government Foreign Exchange Risk Management Guideliness RTF version [ 772 KB ]
• Australian Government Foreign Exchange Risk Management Guidelines PDF version [ 523 KB ]

Agency Banking Framework Guidance Manual

Outlines service requirements for foreign exchange transactions.

• Agency Banking Framework Guidance Manual

Cost Recovery

The Australian Government's cost recovery policy establishes a framework for consistent, transparent and accountable cost recovery arrangements, which promote the efficient allocation of resources.

Two Finance Circulars (2005/09 and 2008/08) and the Australian Government Cost Recovery Guidelines have been prepared to assist Australian Government entities in their implementation of the cost recovery policy.

Template

A cost recovery impact statement (CRIS) template is also available as a guide to preparing a CRIS.

• CRIS Template RTF version [ 653 KB ]
• CRIS Template PDF version [ 53 KB ]

Competitive Neutrality

The objectives of the Australian Government's policy of competitive neutrality (CN) are:

• that significant Australian Government business activities do not enjoy net competitive advantages over their private sector competitors (or potential competitors) simply by virtue of their public sector ownership;
• to eliminate potential resource allocation distortions arising from the public ownership of significant business activities operating in contestable environments; and
• to encourage fair and effective competition in the supply of goods and services.

A Finance Circular and the Australian Government Competitive Neutrality Guidelines for Managers, February 2004 have been prepared to assist agencies to determine what their CN obligations may be and what adjustments may need to be made, including how those adjustments may be applied, and when a particular approach may be more suitable than another.

Contact Us

If you have any queries regarding the Australian Government's competitive neutrality policy, please refer to the Treasury website [] or email us at finframework@finance.gov.au

Agency Banking - Overview

This web-site provides information on banking and cash management for Commonwealth agencies covered by the Financial Management and Accountability Act 1997 (FMA Act); that is Departments of State, Parliamentary Departments and prescribed agencies that are legally and financially part of 'the Commonwealth'. It is intended to be a source of information for these agencies on the legislative and policy framework governing the conduct of banking and to provide access to standard tools aimed at assisting market testing for banking and related services.

This site is also designed to provide information on the Commonwealth's banking arrangements that may be of benefit to Authorised Deposit-taking Institutions (ADIs) who currently provide, or have the potential to provide banking and related services to these agencies.

From 1 July 1999 the Government introduced new arrangements for banking and payment services for FMA Act agencies. The arrangements enable these agencies to establish banking service arrangements with the ADI(s) of their choice that best suit their needs in terms of cost and quality of service. This initiative was undertaken in the context of accrual budgeting arrangements introduced from the 1999-2000 Budget. It aims to encourage a more business-like approach to cash management and banking on the part of agencies and promote private sector competition in the delivery of the Commonwealth's banking services.

CAC Legislation

Overview

The Commonwealth Authorities and Companies (CAC) legislation comprises:

• Commonwealth Authorities and Companies Act 1997 (CAC Act)
• Commonwealth Authorities and Companies Regulations 1997 (CAC Regulations)
• Commonwealth Authorities and Companies Finance Minister's Orders 2008 (CAC (ROO) Orders 2008)

The Finance Minister's (CAC Procurement) Directions 2004 are also issued under section 47A of the CAC Act.

Finance Circulars address technical or emerging issues relating to aspects of CAC legislation

The CAC Act sets out the financial management, accountability and audit obligations on Commonwealth statutory authorities and companies in which the Commonwealth has at least a direct controlling interest. In particular, the Act provides:

• the reporting and audit obligations for directors of authorities;
• standards of conduct for officers of authorities; and
• requirements for ensuring that wholly-owned Commonwealth companies keep Ministers and Parliament informed of their activities.

The Act provides for the making of Regulations and Orders. These subsidiary pieces of legislation provide more detail about matters addressed in the Act.

The CAC Legislation subsite contains information, on separate pages, about the topics listed in the left hand column.

FMA Legislation

Overview

The Australian Government's financial framework is established and supported by key financial management and accountability legislation, which is comprised of:

• Financial Management and Accountability Act 1997 (FMA Act)
• Financial Management and Accountability Regulations 1997 (FMA Regulations)
• Financial Management and Accountability Delegations (FMA Delegations)
• Financial Management and Accountability Agencies (FMA Agencies)
• Financial Management and Accountability Orders
• Commonwealth Procurement Guidelines (CPGs)
• Fraud Control Guidelines []

The FMA Act sets out the financial management, accountability and audit obligations of agencies (including Departments) that are financially part of the Commonwealth (and form part of the General Government Sector), in particular:

• for managing public resources efficiently, effectively and ethically; and
• for maintaining proper accounts and records of the receipt and expenditure of public money.

The Act provides for the making of Regulations and Orders, which provide more detail about matters addressed in the Act. The Regulations provide for, amongst other things, the issuing of Commonwealth Procurement Guidelines and Fraud Control Guidelines [].

Government policy relating to various aspects of the FMA legislation and sound financial management more broadly, can be found in range of Finance Circulars.

Financial Framework

The financial framework underpins the appropriation, expenditure and use of money and resources within the Australian Government. It is an important feature of an accountable and transparent public sector and informs the daily work of Australian Government agencies, office holders and their employees.

Legislation

• Financial Management and Accountability Act 1997 (FMA Act) which encompasses Department and Agencies.
• Commonwealth Authorities and Companies Act 1997 (CAC Act) which encompasses Authorities and Companies.

Financial Management Policy Guidance

• Agency Banking - the framework governing the conduct of banking by Government bodies.
• Competitive Neutrality - ensuring Australian government business activities do not have competitive advantages over competitors.
• Cost Recovery - the policy which Government entities apply when recovering costs.
• Foreign Exchange - the policy for Government entities managing foreign currency transactions.
• Special Accounts - Appropriations made under either section 20 or 21 of the FMA Act.

Discretionary Compensation Mechanisms

The Australian Government may provide discretionary assistance in some cases by act of grace payments, or by waiving debts owed to the Australian Government. In general, this assistance may be granted where it is considered that the Australian Government has a moral responsibility to provide assistance, rather than a legal responsibility.

Governance

• Governance Arrangements - the structure and governance arrangements for Australian Government bodies
• Joint Committee of Public Accounts and Audit - Finance's role in relation to reports.
• Outcomes and Outputs Framework - reporting and management of the framework.
• Taxation of Government Entities - how GST applies to Agencies.

About the Department

As a central agency of the Australian Government, the Department of Finance and Deregulation (Finance) plays an important role in assisting government across a wide range of policy areas to ensure its outcomes are met, particularly with regard to expenditure and financial management, deregulation reform and the operations of government.

Essential services delivered by Finance include supporting the delivery of the Australian Government Budget, the ongoing management of the Australian Government’s non-defence domestic property portfolio and key asset sales. Finance is also responsible for implementation of the Australian Government’s deregulation agenda and the financial framework for Australian Government Agencies. Additionally, Finance provides entitlements advice and support to parliamentarians and their employees, maintains shareholder oversight for Government Business Enterprises (GBEs), provides general insurance services to government agencies and promotes improved risk management. Finance also provides strategic advice, guidance and service provision for the productive application of new and existing information and communication technologies to government operations.

Business Groups

The department is comprised of seven Business Groups. Each group has a page which describes it's specific roles and responsibilities, and contains links to documents and webpages relevant to staff within the group.

• Asset Management Group
• Australian Government Information Management Office
• Budget Group
• Corporate and Parliamentary Services
• Deregulation Group
• Financial and e-Solutions Group
• Financial Management Group