BILLS DIGEST NO. 110, 2014–15              3 June 2015

Appropriation Bill (No. 5) 2014–2015 [and] Appropriation Bill (No. 6) 2014–2015

Tarek Dale, Daniel Weight and Dinty Mather
Economics Section

Date introduced: 12 May 2015

House:  House of Representatives

Portfolio: Finance

Commencement:  Royal Assent.

Links: The links to the Bills, their Explanatory Memoranda and second reading speeches can be found on the Bills’ home pages for the Appropriation Bill (No. 5) 2014–2015 and the Appropriation Bill (No. 6) 2014–2015, 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 ComLaw website.

The Bills Digest at a glance

Appropriation Bill (No. 5) 2014–2015 and Appropriation Bill (No. 6) 2014–2015 underpin the Government’s decisions relating to the 2014–15 financial year, taken since the 2014–15 Mid-Year Economic and Fiscal Outlook. Additional Appropriation Bills tabled late in the year allow the Government to fund new programs announced in the Budget, but which commence before the start of the next financial year, and make other technical adjustments in anticipation of the 2015–16 Budget.

This Bills Digest contains background material including the constitutional and other requirements for Appropriation Bills, and a summary of the information available on the purpose of the appropriations.

Purpose of the Bill

The Appropriation Bill (No. 5) 2014–2015 (the No. 5 Bill) seeks to appropriate $376,690,000 out of the consolidated revenue fund (CRF) for the ordinary annual services of the Government.

The Appropriation Bill (No. 6) 2014–2015 (the No. 6 Bill) seeks to appropriate $422,679,000 out of the CRF for the other services of the Government that are not the ordinary annual services of the Government.

Structure of the Bill

Part 1 of each Bill deals with preliminary matters, including when the Acts commence, and how to interpret them.

Part 2 of each Bill outlines the quantum and types of appropriation from the CRF.

Part 3 of each Bill replenishes the relevant Advance to the Finance Minister (AFM).[1]

Part 4 of each Bill deals with several technical matters, including details relating to special accounts and formally appropriates the amounts required from the CRF.

Schedule 1 of each Bill provides the amounts of the appropriations to be made to the departments and other Commonwealth bodies listed.

Background

Appropriations

An appropriation is the legal release of moneys from the CRF.[2] The annual Appropriation Acts are the authoritative source for details of annual appropriations provided to agencies. The Acts take precedence over budget papers, portfolio budget statements and other associated materials.

There are certain unique constitutional requirements that a Bill proposing to appropriate moneys must satisfy. An appropriation Bill must also comply with certain presentational requirements.

Constitutional requirements

Section 81 of the Constitution provides that:

All revenues or moneys raised or received by the Executive Government of the Commonwealth shall form one Consolidated Revenue Fund, to be appropriated for the purposes of the Commonwealth …[3]

Section 83 of the Constitution provides that no money may be withdrawn from the CRF ‘except under appropriation made by law’.[4]

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.

Appropriation Acts do not create a source of power for the Commonwealth to spend money; they merely release that money from the CRF. The Commonwealth’s power to spend money must be found either in an authority in the Constitution (other than the appropriation provision) or under a valid law of the Commonwealth.[5]

Proposed laws appropriating moneys may not originate in the Senate.[6] Further, under section 56 of the Constitution, all proposed laws for the appropriation of money may only be introduced following a recommendation by the Governor-General.[7] By convention the Governor–General acts only upon the advice of the Executive, so section 56 prevents non–government members of the House of Representatives introducing Bills that would propose to appropriate money from the CRF.[8]

The ‘ordinary annual services of government’ versus ‘other’ services of government

Section 54 of the Constitution requires that there be a separate law appropriating funds for the ‘ordinary annual services of government’, and that other matters must not be dealt with in the same Bill.[9] However, what constitutes the ‘ordinary annual services of the Government’ and ‘other’ services of the Government is not 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.[10] Several amendments have been made to the Compact since 1965, and in 2010 the Senate Standing Committee on Appropriations and Staffing recommended the Senate restate the Compact in a consolidated form.[11] 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.[12]

Adherence to the Compact has not always been strict, and the High Court has held that any disagreements between the Houses are not justiciable.[13] Any disputes are to be determined between the Houses themselves.

The Senate’s powers

Section 53 of the Constitution provides, among other things, 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 to the House of Representatives any such proposed laws requesting, by message, the omission or amendment of any items or provisions.

The Senate may amend proposed laws appropriating revenue 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.’[14] Conceivably, the Senate could amend an appropriation Bill for the other services of government so as 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.

Appropriations through the year

Budget

Each year, Appropriation Bill (No. 1) is introduced with the Budget and appropriates funds for the ‘ordinary annual services of the Government’. Appropriation Bill (No. 2)—which is also introduced with the Budget—appropriates funds for other annual services. A third Appropriation Bill—Appropriation (Parliamentary Departments) Bill (No. 1)—funds the parliamentary departments.

Additional estimates

Funding requirements usually change after the Budget is brought down. The Government may require additional funding if the amounts in the three budget Appropriation Acts are inadequate. If so, the Government has to seek parliamentary approval for the additional expenditure. The process whereby additional funds are provided is called ‘additional estimates’ and usually begins around November of the budget year. The approved additional funding is incorporated into Appropriation Bills (No. 3) and (No. 4) and Appropriation (Parliamentary Departments) Bill (No. 2). These Bills are the counterparts of Appropriation Bills (No. 1) and (No. 2) and Appropriation (Parliamentary Departments) Bill (No. 1) respectively.

Supplementary Additional Estimates

In some years, the Government may decide to introduce further Appropriation Bills following the additional estimates process. When this occurs, it is often done at the same time that the next year’s budget Bills are tabled. Additional Appropriation Bills tabled late in the year allow the Government to fund new programs announced in the Budget, but which commence before the start of the next financial year, and make other technical adjustments in anticipation of the next year’s budget.

Special or ‘standing’ appropriations

In addition to the annual appropriation Bills, a number of other pieces of legislation contain appropriations (special or ‘standing’ appropriations) that enable payments to be made in relation to a variety of programs and purposes. Payments enabled by special appropriations are not affected by the passage of either of the annual Appropriation Bills. Some examples include:

•       welfare payments and pensions are enabled by a special appropriation in the Social Security Act 1999

•       Medicare payments are enabled by a special appropriation in the Health Insurance Act 1973

•       payments of the interest and principal on Australia’s debt are provided for by standing appropriations in sections 13AA, 13A, and 13B of the Commonwealth Inscribed Stock Act 1911 and

•       payments to the states and territories are provided for by a special appropriation in the Federal Financial Relations Act 2009.

The 2015–16 Budget estimates an expenditure of $340,273,905,000 from special appropriations in 2015–16, compared to a total of $95,971,772,000 through the Appropriation Bill (No. 1) 2015–2016 and Appropriation Bill (No. 2) 2015–16, and $233,415,000 through the Appropriation (Parliamentary Departments) Bill (No. 1) 2015–2016.[15]

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.[16] Generally, administered expenses are the costs of programs that agencies run for the Government, while departmental expenses are the costs incurred in running agencies.[17]

Appropriation Bills, therefore, distinguish between ‘administered’ expenses and ‘departmental’ expenses. An administered appropriation may be used only for the program or outcome that it is appropriated for, while a departmental appropriation may be moved between different departmental activities.[18]

Purposes

While the level of detail necessary for an Appropriation Act to be valid is generally low,[19] in the Pharmaceutical Benefits case the High Court held that:

… there cannot be appropriations in blank, appropriations for no designated purpose, merely authorising expenditure ... [20]

The Appropriation Bills must, therefore, also describe—in general terms—what the moneys are to be utilised for. 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 references to the ‘outcomes’ of those entities. Outcomes are the ‘results, consequences or impacts of Government actions’.[21]

Appropriations for corporate Commonwealth entities

As corporate Commonwealth entities are legally distinct from the Commonwealth itself,[22] monies cannot be appropriated directly to those entities. Instead, amounts are appropriated to relevant Departments for on-payment to corporate Commonwealth entities within Departments’ portfolios.

Non-operating appropriations

Non-operating appropriations are amounts designated for the capital needs of entities. Typically, these amounts are equity injections into entities, or monies for the purchase or development of the assets of entities. 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 may make payments to the states with or without conditions, and amounts intended for payments to the states are identified separately. 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 Advance to the Finance Minister (AFM) is the appropriation of moneys to the Finance Minister without any particular outcome or purpose specified. The AFM is established in the first two Appropriation Acts each year,[23] and is subsequently replenished whenever supplementary Appropriation Acts are passed. The Finance Minister may allocate the moneys appropriated as AFM to outcomes already provided for in that same Appropriation Act 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, in the existing Appropriation Act:

•       because of an erroneous omission or understatement or

•       because the expenditure was unforeseen until after the last day on which it was practicable to provide for it in the Bill for the Act before it was introduced into the House of Representatives.

The amount of appropriation allocated to the AFM each year has typically been limited to
$295 million for the ordinary annual services of government, and $380 million for the other annual services of government. The Finance Minister tables an annual report in Parliament on the use of the AFM.[24]

Financial implications

The No. 5 Bill seeks to appropriate $376,690,000 from the CRF.[25] The No. 6 Bill seeks to appropriate $422,679,000 from the CRF.[26] The total amount of money the two Bills seek to appropriate is $799,369,000.

Statement of Compatibility with Human Rights

The Statement of Compatibility with Human Rights can be found at page four of each of the Explanatory Memoranda to the Bills. 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.

In relation to previous appropriation Bills, the Parliamentary Joint Committee on Human Rights has stated:

The committee notes that it does not anticipate it will generally be necessary for it to make substantive comments on appropriation bills… Nonetheless, the committee considers that there may be cases in which the committee considers it appropriate to comment on such bills. These might include specific appropriation bills or specific appropriations where there is an evident and substantial link to the carrying out of policy or programs under legislation that gives rise to human rights concerns and where the issues have not been adequately addressed in its examination of the substantive legislation or there has not been an opportunity for such examination.

The committee, however, notes that appropriation bills are highly technical in nature and it is likely to be difficult for the committee to identify particular human rights concerns in the time available. The committee would therefore find it helpful if the statements of compatibility accompanying these bills identified any proposed cuts in expenditure which may amount to retrogression or limitations on human rights, in particular economic, social and cultural rights.[27]

Key issues and provisions

Key provisions

Part 1 of each of the No. 5 and No. 6 Bills deals with preliminary matters, including when the Acts commence, and how to interpret the Acts. Clause 4 of each of the No. 5 and No. 6 Bills provides that the accompanying Portfolio Statements may be used as extrinsic materials to interpret the Acts.[28]

Part 2 of each of the No. 5 and No. 6 Bills outlines the quantum and types of appropriation from the consolidated revenue fund.[29]

In the No. 5 Bill, the money is appropriated to departments as departmental or administered appropriation for outcomes, or payments for corporate Commonwealth entities within the meaning of the Public Governance, Performance and Accountability Act. The details of appropriations are outlined in Schedule 1 of that Bill.[30]

In the No. 6 Bill, the money is appropriated to departments as appropriations for:

•       grants to the states, territories and local governments

•       new programs

•       non-operating (or ‘capital’) appropriations

•       payments to departments for on-payment to corporate Commonwealth entities under the Public Governance, Performance and Accountability Act 2013.

In both Bills, the ‘Note’ to clause 6 indicates that some sections of the former Financial Management and Accountability Act 1997 continue to apply due to the Public Governance, Performance and Accountability Act (Consequential and Transitional Provisions) Act 2014.[31]

Part 3 of the each of the No. 5 and No. 6 Bills replenishes the AFM. The replenishment of the AFM established under Appropriation Act (No. 1) 2014–15 and Appropriation Act (No. 2) 2014–15 means that the Finance Minister, after the passage of the two Bills, will have the same amount of discretionary appropriation available as at the start of the financial year.

Part 4 of each of the No. 5 and No. 6 Bills ensures that if an appropriation is made for purposes that are covered by a Special Account, then the Special Account is replenished by the same amount as the appropriation: clause 11 in the No. 5 Bill and clause 13 in the No. 6 Bill.[32] Part 4 also contains the provisions formally appropriating moneys from the CRF, subject to the effect of certain provisions of the Public Governance, Performance and Accountability Act 2014 and the Financial Management Act (as it continues to apply due to the Public Governance, Performance and Accountability Act (Consequential and Transitional Provisions) Act 2014): clause 12 in the No. 5 Bill and clause 14 in the No. 6 Bill.

Schedule 1 in each of the No. 5 and No. 6 Bills specifies the amounts to be appropriated for individual departments, and payments for Commonwealth entities.

Funding amounts in the No. 5 and No. 6 (2014–15) Bills

The Portfolio Supplementary Additional Estimates Statements (PSAESs) provide some information on the additional appropriations included in Appropriation Bills No. 5 and No. 6. However the level of detail provided varies between portfolios. The following list summarises some of the key information available from the PSAESs, the Appropriation Bills and the second reading speeches.

The appropriation amounts do not directly reflect the funding attached to particular measures—rather, the appropriation to a particular agency or department reflects the net appropriation requirement in 2014–15 after the interaction of a number of policy changes and other factors.

Attorney-General’s Portfolio

•       $1.362 million in the No. 5 Bill to fund redundancy payments in the Office of the Director of Public Prosecutions.[33]

Defence Portfolio

•       In the No. 6 Bill, ‘… just under $412 million’ for the Department of Defence, ‘reflecting funding for supplementation for foreign exchange movements and the net effect of the reallocation of funds between running costs and capital’.[34]

Immigration and Border Protection Portfolio

•       In the No. 5 Bill, ‘… just under $248 million in 2014–15 to fund resettlement activities and costs’.[35]

Industry and Science Portfolio

•       $1.829 million in the No. 5 Bill, to fund redundancy payments in Geoscience Australia.[36]

Infrastructure and Regional Development Portfolio

•       $29.577 million in Bill No. 5 in additional appropriations for the Australian Transport Safety Bureau, ‘for government assistance in relation to the search for Malaysia Airlines Flight MH370’.[37]

Social Services Portfolio

•       In the No. 5 Bill, ‘… just under $48 million. This includes funding to allow the Government to make payments under the Zero Real Interest Loans programme’.[38]

•       In the No. 6 Bill, ‘$10 million to continue the development of My Aged Care Gateway which provides a single entry point to access information on ageing and aged care including to locate and access aged care services’.[39]

Treasury Portfolio

•       $36.2 million in Bill No. 5 for the Treasury to ‘engage with the community on economic challenges— particularly those highlighted in the 2015 Intergenerational Report’.[40]

•       $0.8 million in Bill No. 6 for the Inspector General of Taxation ‘for additional capital funding to support the establishing of the complaints handling function’.[41]

Funding for public service redundancies

As noted above, a small portion of the funds appropriated through the No. 5 Bill relate to funding for public service redundancies. The Appropriation Bill (No. 5) 2014–15 is the final appropriation Bill which appropriates amounts for a measure initially announced in the 2013–14 Mid-Year Economic and Fiscal Outlook to provide funding for public service redundancies (‘the measure’).[42] While the initial budget measure did not specify amounts, subsequent appropriation bills and associated portfolio budget statements have in some cases identified appropriations associated with the measure.[43]

The table below summarises the amounts provided to different agencies under the measures in the 2013–14 and 2014–15 financial years, as identified in various budget papers. Based on the various budget papers, the total amount identifiable in relation to the measure from various budget papers is $164.761 million, provided to 33 agencies.

In the 2015–16 Budget, Budget Paper No. 4 stated that ‘The Government has provided $212 million to 38 agencies to assist with redundancies’, which suggests that the $164.761 million to 33 agencies has been supplemented by additional funding of approximately $47 million to a further five agencies.[44] However, the five agencies and associated appropriations are not explicitly identified in the budget papers.

Table 1 Redundancy funding

Portfolio

Agency

Redundancy funding ($m)

2013–14

2014–15

Agriculture

Department of Agriculture

19.114[45]

6.821[46]

Attorney-General’s

Australian Crime Commission

0.795[47]

1.15[48]

Australian Federal Police

-

9.93[49]

Australian Human Rights Commission

-

1.05[50]

Australian National Maritime Museum

1.137[51]

-

Australian Transaction Reports and Analysis Centre

-

0.216[52]

National Film and Sound Archive of Australia

1.260[53]

-

National Gallery of Australia

-

0.519[54]

National Museum of Australia

0.27[55]

-

Office of the Director of Public Prosecutions

-

0.98 + 1.362 = 2.342[56]

Old Parliament House

0.168[57]

0.210[58]

Communications

Australian Communications and Media Authority

-

1.982[59]

Department of Communications

-

4.431[60]

Environment

Department of the Environment

9[61]

-

Great Barrier Reef Marine Park Authority

0.42[62]

0.449[63]

Foreign Affairs and Trade

Australian Trade Commission

0.76[64]

-

Health

Australian Radiation Protection and Nuclear Safety Agency

0.48[65]

Australian Sports Anti-Doping Authority

0.671[66]

Australian Sports Commission

-

2.478[67]

Department of Health

0.75[68]

4.127[69]

Food Standards Australia New Zealand

0.75[70]

National Health and Medical Research Council

-

0.54[71]

Immigration and Border Protection

Australian and Customs Border Protection Service

10.5[72]

-

Migration Review Tribunal and Refugee Review Tribunal

-

0.53[73]

Industry and Science

Australian Nuclear Science and Technology Organisation

0.26[74]

1.05[75]

Commonwealth Scientific and Industrial Research Organisation

32.2[76]

-

Geoscience Australia

4.464[77]

1.829[78]

Infrastructure and Regional Development

Australian Transport Safety Bureau

0.795[79]

0.545[80]

Parliamentary Services

Department of Parliamentary Services

-

1.6[81]

Prime Minister and Cabinet

Department of the Prime Minister and Cabinet

25[82]

-

Office of the Commonwealth Ombudsman

-

0.7[83]

Office of the Official Secretary to the Governor-General

-

0.168[84]

Social Services

Department of Social Services

13.3[85]

-

Financial year totals

122.094

42.667

Total amounts identified in various budget papers

164.761

Members, Senators and Parliamentary staff can obtain further information from the Parliamentary Library on (02) 6277 2500.

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[1].              The AFM is, broadly speaking, the appropriation of moneys to the Finance Minister without any particular outcome or purpose specified, to enable the Finance Minister to allocate moneys where there is an urgent need for expenditure, in the current year, that is not provided for, or is insufficiently provided for, in the existing Appropriation Act, subject to certain conditions. The framework for the AFM is discussed in more detail below.

[2].              Department of Finance, ‘Summary of annual appropriations’, Department of Finance website, accessed 1 June 2015.

[3].              The Constitution, section 81, accessed 1 June 2015.

[4].              The Constitution, section 83, accessed 1 June 2015.

[5].              Pape v Commissioner of Taxation (2009) 238 CLR 1, [2009] HCA 23, accessed 1 June 2015.

[6].              The Constitution, section 53, accessed 26 May 2015.

[7].              The Constitution, section 56, accessed 26 May 2015.

[8].              IC Harris, ed., House of Representatives practice, fifth edn, Department of the House of Representatives, Canberra, 2005, p. 410, accessed 26 May 2015.

[9].              The Constitution, section 53, accessed 26 May 2015.

[10].              H Evans and R Laing, eds, Odgers’ Australian Senate practice, thirteenth edn, The Senate, Canberra, 2012, chapter 13, accessed 26 May 2015.

[11].              Senate Standing Committee on Appropriations and Staffing, 50th report: ordinary annual services of the government, The Senate, Canberra, June 2010, p. 3, accessed 23 February 2015.

[12].              Australia, Senate, Journals, 127, 2008–10, pp. 3642–3, accessed 26 May 2015.

[13].              Osborne v Commonwealth (1911) 12 CLR 321, per Griffith CJ at 336, accessed 26 May 2015.

[14].              The Constitution, section 53.

[15].              Australian Government, Agency resourcing: budget paper no. 4: 2015–16, 12 May 2015, p. 87; Appropriation Bill (No. 1) 2015–2016, clause 6; Appropriation Bill (No. 2) 2015–2016, clause 6; Appropriation (Parliamentary Departments) Bill (No. 1) 2015–2016, clause 6, all accessed 2 June 2015.

[16].              Australian Accounting Standards Board (AASB), Administered items, AASB 1050, December 2007, accessed 26 May 2015.

[17].              The Department of Finance describes administered appropriation items as ‘normally related to activities governed by eligibility rules and conditions established by the Government or parliament such as grants, subsidies and benefit payments’ (Department of Finance, ‘Introduction to appropriations’, Department of Finance website, accessed 2 June 2015).

[18].              Combet v Commonwealth (2005) 224 CLR 494, [2005] HCA 61 at paragraph 123, accessed 26 May 2015.

[19].              See generally, Combet v Commonwealth, op. cit.

[20].              Attorney-General (Vic); Ex rel Dale v Commonwealth (‘Pharmaceutical Benefits case’) (1945) 71 CLR 237, per Latham CJ at 253, accessed 27 May 2015.

[21].              Department of Finance, ‘Outcome statements policy and approval process’, Department of Finance website, June 2009, accessed 27 May 2015.

[22].              2015 Public Governance, Performance and Accountability Act 2013 (Cth), section 11, ‘Note’, accessed 2 June 2015.

[23].              Department of Finance, ‘Advance to the Finance Minister’, Department of Finance website, accessed 1 June 2015.

[24].              Ibid.

[25].              Appropriation Bill (No. 5) 2014–2015, clause 6.

[26].              Appropriation Bill (No. 6) 2014–2015, clause 6.

[27].              Parliamentary Joint Committee on Human Rights, Third report of 2013, Canberra, 2013, p. 66, accessed 1 June 2015.

[28].              The portfolio statements are relevant documents for the purposes of section 15AB of the Acts Interpretation Act 1901 (Cth).

[29].              In particular clause 6 of each Bill.

[30].              Appropriation Bill (No. 5) 2014–2015, Schedule 1—Services for which money is appropriated.

[31].              The Financial Management and Accountability Act 1997 (Cth) was renamed the Financial Framework (Supplementary Powers) Act 1997 (Cth) by the Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (Cth), all accessed 26 May 2015.

[32].              For a discussion of special accounts see Department of Finance, ‘Special accounts’, Department of Finance website, accessed 26 May 2015.

[33].              Australian Government, Portfolio supplementary additional estimates statements 2014–15: Appropriation Bill (No. 5) 2014–15 and Appropriation Bill (No. 6) 2014–15: Attorney-General’s Portfolio, 2015, p. 5, accessed 1 June 2015.

[34].              M McCormack (Parliamentary Secretary to Minister for Finance), ‘Second reading speech: Appropriation Bill (No. 6) 2014–2015’, House of Representatives, Debates, 12 May 2015, p. 73, accessed 1 June 2015.

[35].              M McCormack (Parliamentary Secretary to Minister for Finance), ‘Second reading speech: Appropriation Bill (No. 5) 2014–2015’, House of Representatives, Debates, 12 May 2015, p. 73, accessed 1 June 2015.

[36].              Australian Government, Portfolio supplementary additional estimates statements 2014–15: Appropriation Bill (No. 5) 2014–2015 and Appropriation Bill (No. 6) 2014–2015: Industry and Science Portfolio, 2015, p. 2, accessed 26 May 2015.

[37].              Australian Government, Portfolio supplementary additional estimates statements 2014–15: Appropriation Bill (No. 5) 2014–2015 and Appropriation Bill (No. 6) 2014–15: Infrastructure and Regional Development Portfolio, 2015, p. 5, accessed 1 June 2015.

[38].              M McCormack, ‘Second reading speech: Appropriation Bill (No. 5) 2014–2015’, op. cit., p. 73.

[39].              M McCormack, ‘Second reading speech: Appropriation Bill (No. 6) 2014–2015’, op. cit., p. 73.

[40].              Australian Government, Portfolio supplementary additional estimates statements 2014–15: Appropriation Bill (No. 5) 2014–15 and Appropriation Bill (No. 6) 2014–15: Treasury Portfolio, p. 3, accessed 1 June 2015.

[41].              Ibid., p. 13.

[42].              The 2013–14 Mid-year economic and fiscal outlook included a measure entitled ‘Funding for pre-existing measures affecting the public sector’, which provided ‘funding to selected agencies for redundancies in 2013–14 and 2014–15’, but did not specify the amounts involved (J Hockey (Treasurer) and M Cormann (Finance Minister), Mid-year economic and fiscal outlook 2013–14, December 2013, p. 147, accessed 1 June 2015).

[43].              See for example T Dale and D Weight, Appropriation Bill (No. 5) 2013–2014 [and] Appropriation Bill (No. 6) 2013–2014, Bills digest, 83,
2013–14, Parliamentary Library, Canberra, 2014, pp. 12–14, accessed 1 June 2015.

[44].              Australian Government, Agency resourcing: budget paper no. 4: 2015–16, op. cit., p. 129.

[45].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Agriculture Portfolio, 2014, p. 5, accessed 1 June 2015.

[46].              Australian Government, Portfolio additional estimates statement 2014–15: Agriculture Portfolio, 2015, p. 21, accessed 1 June 2015.

[47].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Attorney–General’s Portfolio, 2014, p. 7, accessed 1 June 2015.

[48].              Australian Government, Portfolio additional estimates statements 2014–15: Attorney-General’s Portfolio, 2015, p. 64, accessed 1 June 2015.             

[49].              Ibid., p. 77.

[50].              Ibid., p. 99.

[51].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Attorney–General’s Portfolio, op. cit., p. 9.

[52].              Australian Government, Portfolio additional estimates statements 2014–15: Attorney-General’s Portfolio, op. cit., p. 125.

[53].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Attorney–General’s Portfolio, op. cit., p. 11.

[54].              Australian Government, Portfolio additional estimates statements 2014–15: Attorney-General’s Portfolio, op. cit., p. 158.

[55].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Attorney-General’s Portfolio, op. cit., p. 13.

[56].              Australian Government, Portfolio additional estimates statements 2014–15: Attorney-General’s Portfolio, op. cit., p. 170; Australian Government, Portfolio supplementary additional estimates statements 2014–15: Appropriation Bill (No. 5) 2014–2015 and Appropriation Bill (No. 6) 2014–2015: Attorney-General’s Portfolio, p. 5, accessed 1 June 2015.

[57].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Attorney-General’s Portfolio, op. cit., p. 15.

[58].              Australian Government, Portfolio additional estimates statements 2014–15: Attorney-General’s Portfolio, op. cit., p. 195.

[59].              Australian Government, Portfolio additional estimates statements 2014–15: Communications Portfolio, 2015, p. 48, accessed 1 June 2015.

[60].              Ibid., p. 13.

[61].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14: Environment Portfolio, pp. 3–4, accessed 2 June 2015.

[62].              Ibid., p. 9.

[63].              Australian Government, Portfolio additional estimates statements 2014–15: Environment Portfolio, 2015, p. 68, accessed 1 June 2015.

[64].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Foreign Affairs and Trade Portfolio, 2014, p. 9, accessed 1 June 2015.

[65].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Health Portfolio, 2014, p. 21, accessed 2 June 2015.

[66].              Ibid., p. 24.

[67].              Australian Government, Portfolio additional estimates statements 2014–15: Health Portfolio, p. 22, accessed 1 June 2015.

[68].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Health Portfolio, op. cit., p. 16.

[69].              Australian Government, Portfolio additional estimates statements 2014–15: Health Portfolio, op. cit., p. 22.

[70].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Health Portfolio, op. cit., p. 27.

[71].              Australian Government, Portfolio additional estimates statements 2014–15: Health Portfolio, op. cit., p. 22.

[72].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Immigration and Border Protection Portfolio, 2014, p. 12, accessed 1 June 2015.

[73].              Australian Government, Portfolio additional estimates statements 2014–15: Immigration and Border Protection Portfolio, 2015, p. 69, accessed 1 June 2015.

[74].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Industry Portfolio, 2014, p. 6, accessed 1 June 2015.

[75].              Australian Government, Portfolio additional estimates statements 2014–15: Industry and Science Portfolio, 2015, p. 58, accessed 1 June 2015.

[76].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Industry Portfolio, op. cit., p. 13.

[77].              Ibid., p. 19.

[78].              Australian Government, Portfolio supplementary additional estimates statements 2014–15: Appropriation Bill (No. 5) 2014–2015 and Appropriation Bill (No. 6) 2014–2015: Industry and Science Portfolio, 2015, p. 2, accessed 1 June 2015.

[79].              Australian Government, Portfolio budget statements 2014–15: budget related paper no. 1.13: Infrastructure and Regional Development Portfolio, 2014, p. 171, accessed 1 June 2015.

[80].              Ibid., p. 171.

[81].              Australian Government, Portfolio additional estimates statements 2014–15: Department of Parliamentary Services, p. 17, accessed 1 June 2015.

[82].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Prime Minister and Cabinet Portfolio, 2014, p. 2, accessed 26 May 2015.

[83].              Australian Government, Portfolio budget statements 2015–16: Budget related paper no. 1.14: Prime Minister and Cabinet Portfolio, 2015, p. 225, accessed 1 June 2015.

[84].              Australian Government, Portfolio additional estimates statements 2014–15: Prime Minister and Cabinet Portfolio, 2015, p. 105, accessed 1 June 2015.

[85].              Australian Government, Portfolio supplementary additional estimates statements 2013–14: Appropriation Bill (No. 5) 2013–14 and Appropriation Bill (No. 6) 2013–14: Social Services Portfolio, 2014, p. 11, accessed 26 May 2015.