Bills Digest No. 52, 2021–22
PDF version [385KB]
Elliott King
Economic Policy Section
24
March 2022
Contents
Glossary
Purpose of the Bill
Structure of the Bill
Background
Appropriations generally
Committee consideration
Statement of Compatibility with Human
Rights
Key provisions
Date introduced: 10
February 2022
House: House of
Representatives
Portfolio: Finance
Commencement: The
Bills commence on Royal Assent.
Links: The links to the Bills,
their Explanatory Memoranda and second reading speeches can be found on the
home page for the Appropriation
Bill (No. 3) 2021–22 and the Appropriation
Bill (No. 4) 2021–22, or through the Australian
Parliament website.
When Bills have been passed and have received Royal Assent,
they become Acts, which can be found at the Federal Register of Legislation
website.
All hyperlinks in this Bills Digest are correct as
at March 2022.
Glossary
| Abbreviation |
Definition |
| AFM |
Advance to the Finance Minister |
| CRF |
Consolidated Revenue Fund |
| MYEFO |
Mid-Year Economic and Fiscal Outlook |
| No. 1 Appropriation Act |
Appropriation Act (No. 1) 2021–2022 |
| No. 2 Appropriation Act |
Appropriation Act (No. 2) 2021–2022 |
| No. 1 Covid Act |
Appropriation (Coronavirus Response) Act (No. 1)
2021–2022 |
| No. 2 Covid Act |
Appropriation (Coronavirus Response) Act (No. 2)
2021–2022 |
Purpose of the Bill
The purpose of the Appropriation
Bill (No. 3) 2021–2022 (the No. 3 Bill) is to appropriate an additional
$11,901,756,000 ($11.9 billion) from the Consolidated Revenue Fund (CRF)[1]
in the 2021–22 financial year for the ordinary annual services of the
Government.
The purpose of the Appropriation
Bill (No. 4) 2021–2022 (the No. 4 Bill) is to appropriate an additional $4,033,695,000
($4 billion) from the CRF in the 2021–22 financial year for other annual
services of the Government.
These amounts are in addition to amounts appropriated for
the Executive Government and Judiciary in July 2021 and amounts appropriated to
cover the requirements for Coronavirus response programs in February and March
2022, in February 2022 by:
- the
Appropriation
Act (No. 1) 2021–2022 (No. 1 Appropriation Act) ($122,017,626,000)
- the
Appropriation
Act (No. 2) 2021–2022 (No. 2 Appropriation Act) ($19,957,420,000)
- the
Appropriation
(Coronavirus Response) Act (No. 1) 2021–2022 (No. 1 Covid Act)
($3,135,671,000) and
- the
Appropriation
(Coronavirus Response) Act (No. 2) 2021–2022 (No. 2 Covid Act)
($2,047,742,000).
The details of the additional amounts proposed to be
appropriated were set out in the 2021–22
Mid-Year Economic and Fiscal Outlook (2021-22 MYEFO) that was released
by the Treasurer and Finance Minister on 16 December 2021.[2]
The ‘Abstracts’ to Schedule 1 of the No. 3 Bill and
Schedule 2 to the No. 4 Bill provide summaries of the amounts proposed to be
appropriated by Portfolio by each Bill as set out in Table 1.
Table 1: Summary
of the proposed amounts to be appropriated by Portfolio
| Portfolio |
No. 3 Bill
$’000 |
No. 4 Bill
$’000 |
| Agriculture, Water and the Environment |
246,986 |
8,069 |
| Attorney-General’s |
61,165 |
24,994 |
| Defence |
1,338,557 |
61,342 |
| Education, Skills and Employment |
1,415,661 |
2,575 |
| Finance |
173,229 |
753,089 |
| Foreign Affairs and Trade |
416,664 |
105 |
| Health |
2,878,943 |
2,493,860 |
| Home Affairs |
453,981 |
88,463 |
| Industry, Science, Energy and Resources |
260,846 |
438,329 |
| Infrastructure, Transport, Regional Development and
Communications |
822,917 |
103,842 |
| Prime Minister and Cabinet |
348,168 |
3,189 |
| Social Services |
3,324,525 |
38,976 |
| Treasury |
160,114 |
16,862 |
| Total |
11,901,756 |
4,033,695 |
Structure of the Bill
Part 1 of both Bills deals with preliminary
matters, including commencement dates and definitions.
Part 2 of both Bills outlines the quantum and types
of appropriation from the CRF.
Part 3 of both Bills amend the Advance to the
Finance Minister (AFM) for 2021–2022.
Part 4 of the No. 3 Bill and Part 5 of the
No. 4 Bill deal with technical matters including crediting amounts to special
accounts, the formal appropriation of moneys from the CRF, and the subsequent
automatic repeal of the Acts.
Part 4 of the No. 4 Bill sets the maximum amounts
that can be drawn each year from the CRF for payments that the Commonwealth
makes to the states and territories under the Federal Financial
Relations Act 2009. These limits are known as ‘debit limits’.
Schedule 1 of the No. 3 Bill and Schedules 1–2
of the No. 4 Bill contain the details of the additional amounts and types of
appropriation to be made to each entity. The No. 3 Bill identifies the outcomes
against which additional appropriations are proposed.
Background
Under the Charter of Budget
Honesty Act 1998, the Government must release a MYEFO report ‘by the
end of January in each year, or within six months after the last budget,
whichever is later’.[3]
The Government released the 2021–22 MYEFO on 16 December 2021.[4]
The 2021–22 MYEFO updated revenue and expenditure forecasts, and included the
announcement of new policy measures.[5]
The Bills will add to or alter appropriations set out in
the 2021–22 Budget Appropriation Acts (No. 1 Appropriation Act and No.
2 Appropriation Act) to reflect all measures announced in the 2021–22 MYEFO
or announced by the Government subsequently. Further details of those measures
are included in the 2021–22 MYEFO.[6]
Appropriations
generally
An appropriation is the legal release of moneys from the CRF.
Appropriation Acts, however, do not create a source of power for the
Commonwealth to spend money; they only release that money from the CRF. The
Commonwealth’s power to spend money must be found in other parts of the Constitution.[7]
Under the terms of the Constitution, a Bill
proposing to appropriate moneys from the CRF must satisfy certain unique
requirements. An Appropriation Bill must also comply with certain
presentational requirements.
Constitutional
requirements
Section 81 of the Constitution provides:
All revenues or moneys raised or received by the Executive
Government of the Commonwealth shall form one Consolidated Revenue Fund [CRF],
to be appropriated for the purposes of the Commonwealth…[8]
Section 83 of the Constitution provides that no
money may be withdrawn from the CRF ‘except under appropriation made by law’.[9]
The effect of these two sections is that all moneys received by the
Commonwealth must be paid into the CRF and must not be spent before there is an
appropriation authorising specific expenditure.
Powers of the House of Representative to appropriate
Section 53 of the Constitution prevents proposed
laws appropriating moneys from originating in the Senate.[10]
Further, under section 56 of the Constitution, all proposed laws for the
appropriation of moneys may only be introduced into the House of
Representatives following a recommendation by the Governor-General.[11]
As the Governor-General only acts upon the advice of the Executive, this
provision of the Constitution prevents non-government members of the
House of Representatives from introducing Bills that would propose to
appropriate money from the CRF.[12]
The
‘ordinary annual services of the Government’ and ‘other’ annual services of the
Government
Section 54 of the Constitution requires that there
be a separate law appropriating funds for the ‘ordinary annual services of the
Government’, and that other matters must not be dealt with in the same Bill.[13]
However, neither the ‘ordinary annual services of the Government’ nor the
‘other’ annual services of the Government are defined in the Constitution.
A working distinction between ordinary and other annual
services was agreed in a Compact between the Senate and the Government in 1965.[14]
Several amendments have been made to the Compact since 1965 and, in 2010, the
Senate Standing Committee on Appropriations and Staffing recommended that the
Senate restate the Compact in a consolidated form.[15]
On 22 June 2010, the Senate resolved as follows:
(1) To
reaffirm its constitutional right to amend proposed laws appropriating revenue
or moneys for expenditure on all matters not involving the ordinary annual
services of the Government.
(2) That appropriations for expenditure on:
(a) the construction of public works and
buildings;
(b) the acquisition of sites and buildings;
(c) items
of plant and equipment which are clearly definable as capital expenditure (but
not including the acquisition of computers or the fitting out of buildings);
(d) grants to the states under section 96 of
the Constitution;
(e) new policies not previously authorised by
special legislation;
(f) items regarded as equity injections and
loans; and
(g) existing asset replacement (which is to be
regarded as depreciation),
are not appropriations for the ordinary annual services of
the Government and that proposed laws for the appropriation of revenue or
moneys for expenditure on the said matters shall be presented to the Senate in
a separate appropriation bill subject to amendment by the Senate.
(3) That, in respect of payments to international
organisations:
(a) the
initial payment in effect represents a new policy decision and therefore should
be in Appropriation Bill (No. 2); and
(b) subsequent
payments represent a continuing government activity of supporting the
international organisation and therefore represent an ordinary annual service
and should be in Appropriation Bill (No. 1).
(4) That
all appropriation items for continuing activities for which appropriations have
been made in the past be regarded as part of ordinary annual services.[16]
Adherence to the Compact has not always been strict, and
the High Court has held that any disagreements between the Houses are not
justiciable.[17]
Any disputes, therefore, are to be determined between the Houses themselves.
The Senate’s
powers
Section 53 of the Constitution provides that the
Senate may not amend proposed laws appropriating revenue or moneys for the
ordinary annual services of the Government. The Senate may, however, return
such proposed laws to the House of Representatives and request, by message, the
omission or amendment of any items or provisions.
The Senate may amend proposed laws appropriating revenue
or moneys for purposes other than for the ordinary annual services of the
Government, as long as it does not ‘increase any proposed charge or burden on
the people’.[18]
Conceivably, the Senate could amend an Appropriation Bill for the other annual
services of Government in order to, for example, redirect the proposed
appropriation to another purpose, or reduce the proposed appropriation to nil.
The Senate may also request that, if new measures are included in a Bill for
the ‘ordinary annual services of Government’, the Bill be returned to the House
with a message requesting those new measures be omitted from the Bill.[19]
Presentational
requirements
Departmental
and administered expenses
Australian Accounting Standard 1050 Administered Items
requires that government agencies distinguish between revenues and expenses
that they administer for the Government, and those over which they have some
control.[20]
Generally, administered expenses are the costs of providing the programs that
agencies run for the Government, while departmental expenses are the costs
incurred in running agencies.[21]
Appropriation Bills distinguish between ‘administered’
expenses and ‘departmental’ expenses. Administered appropriations may only be
used for the program or outcome that it is appropriated for, while departmental
appropriation may be moved between different departmental activities.[22]
Outcomes and
programs
While the level of detail necessary for an Appropriation
Act to be valid is generally low, in Attorney-General (Vic); Ex rel Dale v
Commonwealth (the Pharmaceutical Benefits case) the High Court held:
… there cannot be appropriations in blank, appropriations
for no designated purpose, merely authorising expenditure with no reference
to purpose. An Act which merely provided that a minister or some other person
could spend a sum of money, no purpose of the expenditure being stated, would
not be a valid appropriation Act.[23]
[emphasis added]
The Appropriation Bills must therefore describe—in general
terms—the purpose for which moneys are to be used. The Bills use four methods
for describing the purposes of the proposed appropriations.
Appropriations
for ‘outcomes’ of non-corporate Commonwealth entities
For non-corporate Commonwealth entities, the purposes of
operating appropriations (both departmental and administered) are specified
with reference to the ‘outcomes’ of those entities, as articulated in an entity’s
outcome statement. The Department of Finance’s Outcome
Statements Policy and Approval Process explains outcome statements in
the following terms:
Outcome statements articulate Government objectives and serve
three main purposes within the financial framework:
1. to
explain the purposes for which annual appropriations are approved by the
Parliament for use by entities
2. to provide a basis for budgeting and reporting against
the use of appropriated funds
3. to
measure and assess entity and program non-financial performance in contributing
to Government policy objectives.[24]
Appropriations
for corporate Commonwealth entities
As corporate Commonwealth entities are legally distinct
from the Commonwealth itself, moneys cannot be appropriated directly to those
entities.[25]
Instead, amounts are appropriated to relevant departments for on-payment to
corporate Commonwealth entities within the department’s portfolio.
Non-operating
appropriations
Non-operating appropriations are amounts designated for
the capital needs of entities. Typically, these amounts are equity injections
into entities, or moneys for the purchase or development of the assets of
entities.[26]
Under the Compact, they can only ever be proposed in a Bill dealing with the
‘other’ annual services of Government.
Appropriations
for payments to the states
Under section 96 of the Constitution, the
Commonwealth Parliament may make payments to the states with or without
conditions. Amounts intended for payment to the states are identified
separately in appropriation Bills. Again, because of the Compact, amounts to
the states can only ever be proposed in a Bill dealing with the ‘other’ annual
services of Government. Amounts to the Australian Capital Territory and the
Northern Territory are also included with the amounts for the states.
Advance to
the Finance Minister
The AFM, as outlined in Part 3 of each Bill, is an
appropriation of moneys without any particular outcome or specific purpose
specified. According to the 2021–2022 Budget Appropriation Acts, the Finance
Minister may use the amount appropriated as an advance to modify the schedule
to the Appropriation Act, but only where:
… the Finance Minister is satisfied that there is an urgent
need for expenditure, in the current year, that is not provided for, or is
insufficiently provided for, […]:
(a) because of an erroneous omission or understatement; or
(b) because
the expenditure was unforeseen until after the last day on which it was
practicable to provide for it in the Bill for this Act before that Bill was
introduced into the House of Representatives.[27]
In order to access an advance, the Finance Minister must make
a determination under the relevant Appropriation Act. A determination is a
legislative instrument, but the requirements for disallowance and sunsetting
under section 42 and Part 4 of Chapter 3 of the Legislation Act
2003 respectively do not apply.[28]
The AFM for the 2021–22 Budget year was set at $2.0
billion for the ordinary annual services of the Government[29]
and $3.0 billion in relation to the other annual services of the Government.[30]
The No. 3 and No. 4 Bills propose to ‘reset’ the AFM to $2.0
billion for the ordinary annual services of the Government[31]
and $3.0 billion in relation to the other annual services of the Government,[32]
the same level as the Budget Appropriation Acts but disregarding any previous
determinations made in 2021–2022.
To date, in the 2021–2022 financial year, the Finance
Minister has made five determinations, totalling $1.807 billion under the AFM (outlined
in Table 2 below).
Table 2:
Summary of advances to the Finance Minister in 2021–2022
| Determination |
Entity |
Act |
Amount
|
| Advance to the
Finance Minister Determination (No. 1 of 2021–2022) |
Department of Finance |
Appropriation
Act (No. 2) 2021–2022 |
$218,000,000 |
| Advance to the
Finance Minister Determination (No. 2 of 2021–2022) |
National Recovery and Resilience Agency |
Appropriation
Act (No. 2) 2021–2022 |
$66,000,000 |
| Advance to the
Finance Minister Determination (No. 3 of 2021–2022) |
Department of Finance |
Appropriation
Act (No. 2) 2021–2022 |
$403,000,000 |
| Advance to the
Finance Minister Determination (No. 4 of 2021–2022) |
National Recovery and Resilience Agency |
Appropriation
Act (No. 1) 2021–2022 |
$920,000,000 |
| Advance to the
Finance Minister Determination (No. 5 of 2021–2022) |
Department of Finance |
Appropriation
Act (No. 2) 2021–2022 |
$200,000,000 |
Debit limits
In addition to appropriating moneys for the other annual
services of the Government, Part 4 of the No. 4 Bill also sets a maximum
amount—known as a ‘debit limit’—that may be provided to the states and
territories under grant programs specified in this Part. In this case, clause
13 specifies the 'national partnership payments’ under section 16 of the Federal Financial
Relations Act 2009.
The legal appropriation for a grant program is provided by
the special appropriation in section 80 of the Public Governance,
Performance and Accountability Act 2013, which provides a standing
appropriation for debits from special accounts. However, subsection 16(3) of
the Federal Financial Relations Act allows an annual appropriation Bill to
set a maximum amount that may be debited from the COAG Reform Fund for that
financial year in relation to national partnership payments. If no debit limit
is specified, no amounts may be credited to or debited from the COAG Reform
Fund for that financial year in relation to national partnership payments.[33]
Because the Compact prevents the No. 1 Bill from dealing
with grants to the states and territories, the debit limits are set in the No.
2 Bill.
Committee
consideration
Senate
Standing Committee for the Scrutiny of Bills
The Senate Standing Committee for the Scrutiny of Bills
(the Scrutiny Committee) considered the two Appropriation Bills in its Scrutiny
Digest released on 18 March 2022.[34]
The Scrutiny Committee largely reiterated concerns raised in earlier reports
examining Appropriation Bills. The main concerns raised in relation to the No. 3
and No. 4 Bills are discussed below.
Appropriation
Bill (No. 3) 2021-2022
The Scrutiny Committee identified certain expenditure
measures which it considered to be inappropriately classified as ordinary
annual services of Government. These measures are:
- Certifying
Australian Cosmetics Exports ($8.5 million over four years) and
- Territories
Stolen Generations Redress Scheme ($312.7 million over four years from 2021-22,
and $65.8 million in 2025-26).[35]
The Scrutiny Committee reiterated that any inappropriate
classification undermines the Senate’s constitutional right to amend laws
appropriating money which are not related to the ordinary annual services of
Government and noted that it has previously raised these concerns with the
Finance Minister:
While it is not the committee's role to consider the policy
merit of these measures, the committee considers that they may have been
inappropriately classified as 'ordinary annual services', thereby impacting
upon the Senate's ability to subject the measures to an appropriate level of
parliamentary scrutiny.
The committee has previously written to the Minister for
Finance in relation to inappropriate classification of items in other
appropriation bills on a number of occasions; however, the government has
consistently advised that it does not intend to reconsider its approach to the
classification of items that constitute the ordinary annual services of the
government.
The committee again notes that the government's approach to
the classification of items that constitute ordinary annual services of the
government is not consistent with the Senate resolution of 22 June 2010.
The committee notes that any inappropriate classification of
items in appropriation bills undermines the Senate's constitutional right to
amend proposed laws appropriating revenue or moneys for expenditure on all
matters not involving the ordinary annual services of the government. Such
inappropriate classification of items impacts on the Senate's ability to
effectively scrutinise proposed appropriations as the Senate may be unable to
distinguish between normal ongoing activities of government and new programs or
projects.
The committee draws this matter to the attention of
senators as it appears that the initial expenditure in relation to certain
items in the latest set of appropriation bills may have been inappropriately
classified as ordinary annual services (and therefore improperly included in
Appropriation Bill (No. 3) 2021-2022 which should only contain appropriations
that are not amendable by the Senate).[36]
[emphasis in original]
Appropriation
Bill (No. 4) 2021-2022
The Scrutiny Committee noted the inclusion of additional
information in the No. 4 Bill’s Explanatory Memorandum which explained the
increase in the debit limit for national partnership payments.[37]
Advances to
the Finance Minister
The Scrutiny Committee reiterated its concerns regarding AFM
arrangements limiting the Parliament’s ability to scrutinise proposed
appropriations:
The committee considers that, in allowing the Finance
Minister to allocate additional funds to entities up to a total of $5 billion
via non-disallowable delegated legislation, the AFM provisions in Appropriation
Acts Nos. 1 and 2 delegate significant legislative power to the executive.
While this does not amount to a delegation of the power to create a new
appropriation, the committee notes that one of the core functions of the
Parliament is to authorise and scrutinise proposed appropriations. High
Court jurisprudence has emphasised the central role of the Parliament in this
regard. In particular, while the High Court has held that an appropriation must
always be for a purpose identified by the Parliament, '[i]t is for the
Parliament to identify the degree of specificity with which the purpose of an
appropriation is identified'. The AFM provisions leave the allocation of the
purpose of certain appropriations in the hands of the Finance Minister, rather
than the Parliament.[38]
The Scrutiny Committee ‘welcomed’ the inclusion of
additional information in the Explanatory Memoranda to both Bills which assists
the Parliament in scrutinising AFM provisions.[39]
However, it reiterated its concern (and that of the Senate Standing Committee
for the Scrutiny of Delegated Legislation) that AFM determinations remain non-disallowable
instruments.[40]
Statement of Compatibility with Human Rights
As required under Part 3 of the Human Rights
(Parliamentary Scrutiny) Act 2011 (Cth), the Government has assessed
the Bills’ compatibility with the human rights and freedoms recognised or
declared in the international instruments listed in section 3 of that Act. The
Government considers that the Bills are compatible.[41]
Parliamentary Joint Committee on Human Rights
At time of writing, the Bills had not been considered by
the Parliamentary Joint Committee on Human Rights.
Key
provisions
No. 3 Bill
Clauses 6–9 of the No. 3 Bill outline the quantum
and types of appropriation from the CRF.
Clause 10 of the No. 3 Bill restores the AFM to $2.0
billion for 2021–2022, for the ordinary annual services of Government,
regardless of any determinations made by the Finance Minister under subsection
10(2) of the No. 1 Appropriation Act.
Clauses 11–13 of the No. 3 Bill provide for several
technical matters, including details relating to special accounts, formally
appropriating the amounts required from the CRF and the future repeal of the Appropriation
Act (No. 3) 2021–2022 on 1 July 2024.
Schedule 1 of the No. 3 Bill provides details about
the appropriations to both non-corporate entities and to corporate entities as
defined by the Public
Governance, Performance and Accountability Act 2013.
Table 3 sets out the appropriations under each portfolio
for the No. 1 Appropriation Act, No. 1 Covid Act, and the
proposed appropriations under the No. 3 Bill for 2021–22.
Table 3: Total
appropriations for the ordinary annual services of Government 2021–22
| Portfolio |
No. 1 Act
$’000 |
No. 1 Covid Act
$’000 |
No. 3 Bill
$’000 |
| Agriculture, Water and the Environment |
2,902,861 |
|
246,986 |
| Attorney-General’s |
1,950,915 |
|
61,165 |
| Defence |
32,339,880 |
|
1,338,557 |
| Education, Skills and Employment |
7,750,677 |
|
1,415,661 |
| Finance |
1,058,577 |
|
173,229 |
| Foreign Affairs and Trade |
7,125,531 |
|
416,664 |
| Health |
18,037,894 |
935,671 |
2,878,943 |
| Home Affairs |
7,281,829 |
|
453,981 |
| Industry, Science, Energy and Resources |
4,857,652 |
|
260,846 |
| Infrastructure, Transport, Regional Development and
Communications |
5,702,926 |
|
822,917 |
| Prime Minister and Cabinet |
2,470,858 |
2,200,000 |
348,168 |
| Social Services |
24,863,409 |
|
3,324,525 |
| Treasury |
5,674,617 |
|
160,114 |
| Total |
122,017,626 |
3,135,671 |
11,901,756 |
No. 4 Bill
Clauses 6–11 of the No. 4 Bill outline the quantum
and types of appropriation from the CRF.
Clause 12 of the No. 4 Bill restores the AFM to $3.0
billion for 2021–2022 regardless of any determinations made by the Finance
Minister under subsection 12(2) of the No. 2 Appropriation Act.
Clause 13 of the No. 4 Bill sets the appropriation
limit for provisions of the Federal Financial Relations Act. For 2021–22
the debit limit for national partnership payments is $35,000,000,000. This
debit limit supersedes the debit limit set in the No. 2 Appropriation Act.
Clause 14 of the No. 4 Bill provides that the debit
limit set under clause 13 is adjusted to take into account any GST liability
that may arise in relation to particular payments.
Clauses 15–18 of the No. 4 Bill provide for several
technical matters including details relating to special accounts, formally
appropriating the amounts required from the CRF and the future repeal of the Appropriation
Act (No. 4) 2021–2022 on 1 July 2024.
The moneys in the No. 4 Bill are appropriated to
incorporated and non-incorporated Government entities according to Schedule
2 of that Bill as non-operating (or ‘capital’) appropriations, and payments
to the states, the ACT, the NT and local government. These appropriations
cannot be included in the No. 3 Bill as they do not relate to the ‘ordinary
annual services of Government’.
Table 4 sets out the appropriations under each portfolio
for the No. 2 Appropriation Act, No. 2 Covid Act, and the
proposed appropriations under the No. 4 Bill for 2021–22.
Table 4: Total
appropriation for the other annual services of Government 2021–22
| Portfolio |
No. 2 Act
$’000 |
No. 2 Covid Act
$’000 |
No. 4 Bill
$’000 |
| Agriculture, Water and the Environment |
948,522 |
|
8,069 |
| Attorney-General’s |
20,054 |
|
24,994 |
| Defence |
13,023,315 |
|
61,342 |
| Education, Skills and Employment |
269,874 |
|
2,575 |
| Finance |
60,400 |
|
753,089 |
| Foreign Affairs and Trade |
165,619 |
|
105 |
| Health |
221,136 |
2,047,742 |
2,493,860 |
| Home Affairs |
204,872 |
|
88,463 |
| Industry, Science, Energy and Resources |
519,326 |
|
438,329 |
| Infrastructure, Transport, Regional Development and
Communications |
3,655,573 |
|
103,842 |
| Prime Minister and Cabinet |
316,694 |
|
3,189 |
| Social Services |
286,005 |
|
38,976 |
| Treasury |
266,030 |
|
16,862 |
| Total |
19,957,420 |
2,047,742 |
4,033,695 |
[1]. The
CRF consists of all revenues and moneys raised or received by the executive
government of the Commonwealth. The CRF is self-executing, which means that all
money received by the Commonwealth automatically becomes part of the CRF.
[2]. See:
Josh Frydenberg (Treasurer) and Simon Birmingham (Minister for Finance), ‘Mid-Year
Economic and Fiscal Outlook 2021–22’, media release, 16 December 2021
for the document’s release; and Josh Frydenberg (Treasurer) and Simon
Birmingham (Minister for Finance), Mid-Year
Economic and Fiscal Outlook 2021–22 (2021–22 MYEFO) for the full
document.
[3]. Charter of Budget
Honesty Act 1998 (Cth), subsection 14(1).
[4]. Frydenberg
and Birmingham, ‘Mid-Year
Economic and Fiscal Outlook 2021–22’.
[5]. Frydenberg
and Birmingham, 2021–22 MYEFO.
[6]. Frydenberg
and Birmingham, 2021-22 MYEFO, 171–309.
[7]. Pape
v Commissioner of Taxation [2009]
HCA 23, (2009) 238 CLR 1.
[8]. Constitution,
section 81.
[9]. Constitution,
section 83.
[10]. Constitution,
section 53.
[11]. Constitution,
section 56.
[12]. David
Elder and Peter Fowler, eds, House
of Representatives Practice, 7th edn, (Canberra: House of
Representatives, 2018), 420.
[13]. Constitution,
section 54.
[14]. James
Odgers, Odgers'
Australian Senate Practice, 14th edn, (Canberra: The Senate, 2016), 386.
[15]. Senate
Standing Committee on Appropriations and Staffing, Ordinary
Annual Services of the Government: 50th Report, (Canberra: The Senate,
2010), 3.
[16]. Australia,
Senate, Journals,
127, 2008–10, 22 June 2010, 3642–3643.
[17]. Osborne
v Commonwealth, [1911]
HCA 19, (1911) 12 CLR 321.
[18]. Constitution,
section 53.
[19]. Odgers,
Odgers'
Australian Senate Practice, 360.
[20]. ‘Administered
Items’, AASB 1050, Australian Accounting Standards Board (AASB),
29 October 2021.
[21]. ‘Guide
to Appropriations (RMG 100)’, Department of Finance.
[22]. Combet
v Commonwealth, [2005]
HCA 61, (2005) 224 CLR 494, paragraph 123.
[23]. Attorney-General
(Vic); Ex rel Dale v Commonwealth (Pharmaceutical Benefits case), [1945]
HCA 30, (1945) 71 CLR 237, per Latham CJ at 253.
[24]. Department
of Finance (DoF), Outcome
Statements Policy and Approval Process, (Canberra: DoF, 2019), 3.
[25]. Public Governance,
Performance and Accountability Act 2013, section 11.
[26]. DoF,
Guide
to Appropriations: Resource Management Guide No. 100, (Canberra: DoF,
2020), 17–18.
[27]. Appropriation Act
(No. 1) 2021–2022, subsection 10(1); Appropriation Act
(No. 2) 2021–2022, subsection 12(1).
[28]. Appropriation Act
(No. 1) 2021–2022, subsection 10(4); Appropriation Act
(No. 2) 2021–2022, subsection 12(4).
[29]. Appropriation Act
(No. 1) 2021–2022, subsection 10(3).
[30]. Appropriation Act
(No. 2) 2021–2022, subsection 12(3).
[31]. Appropriation
Bill (No. 3) 2021–2022, proposed subclause 10(1).
[32]. Appropriation
Bill (No. 4) 2021–2022, proposed subclause 12(1).
[33]. Federal Financial
Relations Act 2009, subsections 16(3) and (4).
[34]. Senate
Standing Committee for the Scrutiny of Bills (SSCSB), Scrutiny
Digest, 2, 2022, 18 March 2022.
[35]. SSCSB,
Scrutiny Digest: 14.
[36]. SSCSB,
Scrutiny Digest: 15. Footnote references have been omitted from this
quotation and can be viewed in the source document.
[37]. SSCSB,
Scrutiny Digest: 24.
[38]. SSCSB,
Scrutiny Digest: 16. Footnote references have been omitted from this
quotation and can be viewed in the source document.
[39]. SSCSB,
Scrutiny Digest: 18.
[40]. SSCSB,
Scrutiny Digest: 18.
[41]. The
Statement of Compatibility with Human Rights can be found at page 4 of the
Explanatory Memorandum of both No.
3 Bill and No.
4 Bill.
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