{"id":"C2026A00055","name":"Appropriation Act (No. 2) 2026-2027","slug":"appropriation-act-no-2-2026-2027","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"55 of 2026","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":534265,"registerId":"commonwealth-C2026A00055-1785607871894","compilationNumber":null,"startDate":"2026-08-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"1  Short title\n\n  This Act is the Appropriation Act (No. 2) 2026-2027.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"2  Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n\n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this Act The later of:(a) 1 July 2026; and(b) the day this Act receives the Royal Assent. 1 July 2026\n\n\nNote: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"3  Definitions\n\n  In this Act:\n\nacquisition has the same meaning as in the GST Act.\n\nadministered assets and liabilities item means an amount set out in Schedule 2 in relation to a non‑corporate entity opposite the heading “Administered Assets and Liabilities”.\n\nadministered item means an amount set out in Schedule 2 opposite an outcome for a non‑corporate entity under the heading “New Administered Outcomes”.\n\ncorporate entity means:\n\n (a) a corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013; or\n\n (b) a Commonwealth company within the meaning of that Act.\n\ncorporate entity item means the amount set out in Schedule 2 in relation to a corporate entity under the heading “Non‑operating”.\n\ncurrent year means the financial year ending on 30 June 2027.\n\nexpenditure means payments for expenses, acquiring assets, making loans or paying liabilities.\n\nFinance Minister means the Minister administering this Act.\n\nGST Act means the A New Tax System (Goods and Services Tax) Act 1999, as it applies because of Division 177 of that Act.\n\nNote: Under Division 177 of the GST Act, that Act applies notionally to the Commonwealth and Commonwealth entities. They are therefore notionally liable to pay GST, are notionally entitled to input tax credits and notionally have adjustments.\n\nGST qualifying amount means:\n\n (a) an input tax credit (within the meaning of the GST Act); or\n\n (b) a decreasing adjustment (within the meaning of the GST Act).\n\nimportation has the same meaning as in the GST Act.\n\nitem means any of the following:\n\n (a) a State, ACT, NT and local government item;\n\n (b) an administered item;\n\n (c) an administered assets and liabilities item;\n\n (d) an other departmental item;\n\n (e) a corporate entity item.\n\nnon‑corporate entity means:\n\n (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013; or\n\n (b) the High Court.\n\nother departmental item means an amount set out in Schedule 2 in relation to a non‑corporate entity opposite the heading “Equity Injections”.\n\nPortfolio Budget Statements means the Portfolio Budget Statements that were tabled in the Senate or the House of Representatives in relation to the Bill for this Act.\n\nportfolio statements means the Portfolio Budget Statements.\n\nspecial account has the same meaning as in the Public Governance, Performance and Accountability Act 2013.\n\nState, ACT, NT and local government item means an amount set out in Schedule 2 opposite an outcome for a non‑corporate entity under the heading “Payments to States, ACT, NT and local government”.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Portfolio statements","content":"4  Portfolio statements\n\n  The portfolio statements are declared to be relevant documents for the purposes of section 15AB of the Acts Interpretation Act 1901.\n\nNote: See paragraph 15AB(2)(g) of the Acts Interpretation Act 1901 which provides that the material that may be considered in the interpretation of a provision of an Act includes any document that is declared by the Act to be a relevant document.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Notional transactions between entities that are part of the Commonwealth","content":"5  Notional transactions between entities that are part of the Commonwealth\n\n  For the purposes of this Act, notional transactions between non‑corporate entities are to be treated as if they were real transactions.\n\nNote: This section applies, for example, to a “payment” between non‑corporate entities that are both part of the Commonwealth. One of the effects of this section is that the payment will be debited from an appropriation for the paying non‑corporate entity, even though no payment is actually made from the Consolidated Revenue Fund. This is consistent with section 76 of the Public Governance, Performance and Accountability Act 2013.","sortOrder":5},{"sectionNumber":"Part 2","sectionType":"part","heading":"Appropriation items","content":"Part 2—Appropriation items","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Summary of appropriations","content":"6  Summary of appropriations\n\n  The total of the items specified in Schedule 2 is $33,667,593,000.\n\nNote 1: Items in Schedule 2 can be adjusted under Part 3 of this Act.\n\nNote 2: Sections 74 to 75 of the Public Governance, Performance and Accountability Act 2013 also provide for the adjustment of amounts appropriated by this Act.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"State, ACT, NT and local government items","content":"7  State, ACT, NT and local government items\n\n (1) The amount specified in a State, ACT, NT and local government item for an outcome for a non‑corporate entity may be applied for the purpose of making payments to or for the States, the Australian Capital Territory, the Northern Territory and local government authorities for the purpose of contributing to achieving that outcome.\n\n (2) If the portfolio statements indicate that activities of a particular kind were intended to be treated as activities in respect of a particular outcome, then expenditure for the purpose of carrying out those activities is taken to be expenditure for the purpose of contributing to achieving the outcome.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Administered items","content":"8  Administered items\n\n (1) The amount specified in an administered item for an outcome for a non‑corporate entity may be applied for expenditure for the purpose of contributing to achieving that outcome.\n\n (2) If the portfolio statements indicate that activities of a particular kind were intended to be treated as activities in respect of a particular outcome, then expenditure for the purpose of carrying out those activities is taken to be expenditure for the purpose of contributing to achieving the outcome.","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Administered assets and liabilities items","content":"9  Administered assets and liabilities items\n\n (1) The amount specified in an administered assets and liabilities item for a non‑corporate entity may be applied for expenditure for the purpose of contributing to achieving any outcome specified for the entity:\n\n (a) in Schedule 2 to this Act; or\n\n (b) in Schedule 1 to the Appropriation Act (No. 1) 2026‑2027.\n\n (2) If the portfolio statements indicate that activities of a particular kind were intended to be treated as activities in respect of a particular outcome, then expenditure for the purpose of carrying out those activities is taken to be expenditure for the purpose of contributing to achieving the outcome.","sortOrder":10},{"sectionNumber":"10","sectionType":"section","heading":"Other departmental items","content":"10  Other departmental items\n\n  The amount specified in an other departmental item for a non‑corporate entity may be applied for the departmental expenditure of the entity.","sortOrder":11},{"sectionNumber":"11","sectionType":"section","heading":"Corporate entity items","content":"11  Corporate entity items\n\n (1) The amount specified in a corporate entity item for a corporate entity may be paid to the entity to be applied for the purposes of the entity.\n\n (2) If:\n\n (a) an Act provides that a corporate entity must be paid amounts that are appropriated by the Parliament for the purposes of the entity; and\n\n (b) Schedule 2 contains a corporate entity item for that entity;\n\nthen the entity must be paid the full amount specified in the item.","sortOrder":12},{"sectionNumber":"Part 3","sectionType":"part","heading":"Advance to the Finance Minister","content":"Part 3—Advance to the Finance Minister","sortOrder":13},{"sectionNumber":"12","sectionType":"section","heading":"Advance to the Finance Minister","content":"12  Advance to the Finance Minister\n\n (1) This section applies if 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 Schedule 2:\n\n (a) because of an erroneous omission or understatement; or\n\n (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.\n\n (2) This Act has effect as if Schedule 2 were amended, in accordance with a determination of the Finance Minister, to make provision for so much (if any) of the expenditure as the Finance Minister determines.\n\n (3) The total of the amounts determined under subsection (2) cannot be more than:\n\n (a) $600 million for any purpose; and\n\n (b) an additional $3,000 million for expenditure for the purposes of responding to circumstances relating to fuel security.\n\n (4) A determination made under subsection (2) is a legislative instrument, but neither section 42 (disallowance) nor Part 4 of Chapter 3 (sunsetting) of the Legislation Act 2003 applies to the determination.","sortOrder":14},{"sectionNumber":"Part 4","sectionType":"part","heading":"Debit limits","content":"Part 4—Debit limits","sortOrder":15},{"sectionNumber":"13","sectionType":"section","heading":"Debit limits","content":"13  Debit limits\n\nGeneral purpose financial assistance\n\n (1) The debit limit for the current year for the purposes of section 9 of the Federal Financial Relations Act 2009 is $5,000,000,000.\n\nNational partnership payments\n\n (2) The debit limit for the current year for the purposes of section 16 of the Federal Financial Relations Act 2009 is $40,000,000,000.","sortOrder":16},{"sectionNumber":"14","sectionType":"section","heading":"Adjustments for GST","content":"14  Adjustments for GST\n\n  If:\n\n (a) a payment in respect of an acquisition or importation is made in reliance on a debit limit specified in section 13; and\n\n (b) a GST qualifying amount arises for that acquisition or importation;\n\nthen the debit limit is increased by the amount of the GST qualifying amount.","sortOrder":17},{"sectionNumber":"Part 5","sectionType":"part","heading":"Miscellaneous","content":"Part 5—Miscellaneous","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Crediting amounts to special accounts","content":"15  Crediting amounts to special accounts\n\n  If any of the purposes of a special account is a purpose that is covered by an item (whether or not the item expressly refers to the special account), then amounts may be debited against the appropriation for that item and credited to that special account.","sortOrder":19},{"sectionNumber":"16","sectionType":"section","heading":"Conditions etc. applying to State, ACT, NT and local government items","content":"16  Conditions etc. applying to State, ACT, NT and local government items\n\n (1) This section applies to any payment made out of money appropriated by a State, ACT, NT and local government item for an outcome specified in column 2 of the table in Schedule 1.\n\n (2) The payment:\n\n (a) must be made on the terms and conditions (if any) from time to time determined, in the way described in subsection (3), as applying to payments made:\n\n (i) in relation to the outcome; and\n\n (ii) to or for a State, the Australian Capital Territory, the Northern Territory or a local government authority; and\n\n (iii) out of money appropriated by an annual Appropriation Act; and\n\n (b) must be made in accordance with any determination in writing made by the Minister specified, in column 4 of the table in Schedule 1, for the outcome as to amounts and times of payments.\n\n (3) The way of determining the terms and conditions applying to payments described in paragraph (2)(a) is for the Minister specified, in column 3 of the table in Schedule 1, for the outcome to make the determination in writing before or after the commencement of this Act.\n\n (4) Determinations mentioned in paragraph (2)(a) and determinations made under paragraph (2)(b) are not legislative instruments.\n\n (5) This section does not limit the Commonwealth’s power to:\n\n (a) apply terms and conditions to payments made out of money that is not appropriated by a State, ACT, NT and local government item; or\n\n (b) determine the amounts and times of those payments.","sortOrder":20},{"sectionNumber":"17","sectionType":"section","heading":"Appropriation of the Consolidated Revenue Fund","content":"17  Appropriation of the Consolidated Revenue Fund\n\n  The Consolidated Revenue Fund is appropriated as necessary for the purposes of this Act, including the operation of this Act as affected by the Public Governance, Performance and Accountability Act 2013.","sortOrder":21},{"sectionNumber":"18","sectionType":"section","heading":"Repeal of this Act","content":"18  Repeal of this Act\n\n  This Act is repealed at the start of 1 July 2029.","sortOrder":22}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"Compared with a basic supplementary appropriation Act (which typically just lists additional amounts and purposes), this version expands scope in several ways: it creates a specific, substantial carve‑out for fuel‑security responses (an extra $3,000m beyond the general $600m contingency), makes Finance Minister determinations that amend Schedule 2 (and treats them as legislative instruments but removes disallowance/sunsetting protections), and explicitly governs notional intra‑Commonwealth transactions, special‑account crediting and delegated non‑legislative conditions on State/territory/local payments. These features go beyond a simple top‑up appropriation by embedding substantive policy‑directing authorities and procedural exemptions."},"complexity_factors":["About 15 defined terms in section 3 creating cross‑references to other Acts (PGPA Act, GST Act, Acts Interpretation Act, Federal Financial Relations Act).","Cross‑references to multiple external statutes (PGPA Act, GST Act, Legislation Act 2003, Federal Financial Relations Act 2009) increasing interpretive dependence.","Advance power (s 12) with layered conditions, numeric caps and a special carve‑out for fuel security ($3,000m) and a mixed instrument status (legislative instrument but exempt from disallowance and sunsetting).","Multiple item types in Schedule 2 (administered items, administered assets and liabilities, other departmental items, corporate entity items, State/ACT/NT/local items) with differing application rules. ","Section 16 creates delegated but non‑legislative determinations for payments to States/territories/local government, which adds administrative discretion and conditionality.","GST adjustment rule (s 14) that dynamically changes debit limits introduces contingent arithmetic adjustments.","Notional transaction rule (s 5) treats intra‑Commonwealth transfers as real for appropriation accounting, which affects appropriation debits without actual CRF payments. ","Temporal provision: repeal date fixed (1 July 2029), and commencement table with deemed commencement rules."],"plain_english_summary":"**What it does:** Provides a supplementary appropriation for 2026–27 (total items $33,667,593,000) and explains how those amounts may be used — e.g. administered payments, departmental expenditure, payments to States/territories/local governments, and payments to corporate entities. It lets the Finance Minister amend Schedule 2 for urgent omissions (up to $600m, plus an extra $3,000m specifically for fuel‑security responses), sets debit/GST adjustments and special‑account rules, and repeals the Act on 1 July 2029.\n\nThis is general legal information, not legal advice; Zoe can make mistakes — get a qualified Australian lawyer to check before you act."}},"importantCases":[],"_links":{"self":"/api/acts/appropriation-act-no-2-2026-2027","history":"/api/acts/appropriation-act-no-2-2026-2027/history","analysis":"/api/acts/appropriation-act-no-2-2026-2027/analysis","conflicts":"/api/acts/appropriation-act-no-2-2026-2027/conflicts","importantCases":"/api/acts/appropriation-act-no-2-2026-2027/important-cases","documents":"/api/acts/appropriation-act-no-2-2026-2027/documents"}}