{"id":"F2008L00012","name":"Net Appropriation Agreement for the Department of Education, Employment and Workplace Relations (20/12/2007)","slug":"net-appropriation-agreement-for-the-department-of-education-employment-and-workplace-relations-20-12","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72106,"registerId":"commonwealth-F2008L00012-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"INTRODUCTION This net appropriation agre","sectionType":"section","heading":"INTRODUCTION This net appropriation agreement is made under section 31 of the Financial Management and Accountability Act 1997 (the FMA Act). Under this agreement, if the agency receives any amounts covered by the agreement, the appropriation to the agency in the annual appropriation Act will be increased.","content":"#### INTRODUCTION\n\n  This net appropriation agreement is made under section 31 of the Financial Management and Accountability Act 1997 (the FMA Act).\n  Under this agreement, if the agency receives any amounts covered by the agreement, the appropriation to the agency in the annual appropriation Act will be increased.","sortOrder":0},{"sectionNumber":"This net appropriation agreement is made","sectionType":"section","heading":"This net appropriation agreement is made under section 31 of the Financial Management and Accountability Act 1997 (the FMA Act).","content":"This net appropriation agreement is made under section 31 of the Financial Management and Accountability Act 1997 (the FMA Act).\n  Under this agreement, if the agency receives any amounts covered by the agreement, the appropriation to the agency in the annual appropriation Act will be increased.","sortOrder":1},{"sectionNumber":"Under this agreement, if the agency rece","sectionType":"section","heading":"Under this agreement, if the agency receives any amounts covered by the agreement, the appropriation to the agency in the annual appropriation Act will be increased.","content":"This net appropriation agreement is made under section 31 of the Financial Management and Accountability Act 1997 (the FMA Act).\n  Under this agreement, if the agency receives any amounts covered by the agreement, the appropriation to the agency in the annual appropriation Act will be increased.","sortOrder":2},{"sectionNumber":"2. DEFINITIONS","sectionType":"section","heading":"2. DEFINITIONS","content":"#### INTRODUCTION\n\n  This net appropriation agreement is made under section 31 of the Financial Management and Accountability Act 1997 (the FMA Act).\n  Under this agreement, if the agency receives any amounts covered by the agreement, the appropriation to the agency in the annual appropriation Act will be increased.\n\nNote 1 Section 31 of the FMA Act, together with the annual Appropriation Acts, allows a departmental item (or in some instances, an administered item) to be increased by an amount up to the amount of relevant receipts where the Finance Minister (or his or her delegate) and the responsible Minister have entered into a net appropriation agreement.\n\nNote 2 This agreement is given effect by specific provisions within the annual appropriation Acts. Therefore, the agreement only has effect while the relevant specific provisions exist in the annual appropriation Acts.\n\n1.3. This agreement will commence upon signature of the second party.\n\n1.4. This agreement will cover relevant receipts received by the agency on or after 3 December 2007.\n\n#### 2. DEFINITIONS\n\n  2.1. In this agreement:\n\n2.1.1. ‘the agency’ means the Department of Education, Employment and Workplace Relations.","sortOrder":3},{"sectionNumber":"2.1. In this agreement:","sectionType":"section","heading":"2.1. In this agreement:","content":"2.1. In this agreement:\n\n2.1.1. ‘the agency’ means the Department of Education, Employment and Workplace Relations.","sortOrder":4},{"sectionNumber":"3. PURPOSE","sectionType":"section","heading":"3. PURPOSE","content":"2.1.2. ‘eligible receipts’ means the receipts set out in clause 5.1 and 5.2 of this agreement.\n\n#### 3. PURPOSE\n\n  3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.\n  3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.\n\n#### 4. DURATION OF THE AGREEMENT\n\n  4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.\n  4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.\n\n#### 5. ELIGIBLE RECEIPTS\n\n  5.1. The following receipts are eligible receipts for the purposes of this agreement.\n\n5.1.1. Receipts from the sale, leasing, hiring out of, or other dealing with goods.\n\n5.1.2. Receipts from the provision of staff and other services.\n\n5.1.3. Receipts from a person (whether employed, appointed, or performing services for, the Commonwealth) or agency as payment for any associated benefit provided (whether to that person or another person).\n\n5.1.4. Receipts from the sale of minor assets that are departmental in nature such as furniture and fittings.\n\n5.1.5. Receipts from the transfer of annual and long-service leave entitlements between agencies.\n\n5.1.6. Subsidy and grant moneys received as a result of participation in employment subsidy schemes or programs.\n\n5.1.7. Sponsorships, grants, subsidies and contributions received to fund departmental activities of the agency.\n\n5.1.8. Amounts received from the Australian Taxation Office as interest on a late repayment.\n\n5.1.9. Donations received, expressed to be for the performance of specific departmental activities of the agency.\n\n5.1.10. Financial incentives to enter into leasing arrangements.\n\n5.1.11. Amounts received in relation to the ADF Reserves Employer Support Payment Scheme.\n\n5.1.12. Court awarded costs to the extent to which they reflect legal costs incurred in litigating the matter.\n\n5.1.13. Amounts paid to the agency from a Special Account, where it is consistent with the purposes of the Special Account.\n\n5.1.14. Receipts from the sub-leasing of real property.\n\n5.1.15. Receipts from royalties\n\n  5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.\n\n#### 6. PROPORTION OF RECEIPTS COVERED\n\n  6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":5},{"sectionNumber":"3.1. This net appropriation agreement re","sectionType":"section","heading":"3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.","content":"2.1.2. ‘eligible receipts’ means the receipts set out in clause 5.1 and 5.2 of this agreement.\n\n#### 3. PURPOSE\n\n  3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.\n  3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.\n\n#### 4. DURATION OF THE AGREEMENT\n\n  4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.\n  4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.\n\n#### 5. ELIGIBLE RECEIPTS\n\n  5.1. The following receipts are eligible receipts for the purposes of this agreement.\n\n5.1.1. Receipts from the sale, leasing, hiring out of, or other dealing with goods.\n\n5.1.2. Receipts from the provision of staff and other services.\n\n5.1.3. Receipts from a person (whether employed, appointed, or performing services for, the Commonwealth) or agency as payment for any associated benefit provided (whether to that person or another person).\n\n5.1.4. Receipts from the sale of minor assets that are departmental in nature such as furniture and fittings.\n\n5.1.5. Receipts from the transfer of annual and long-service leave entitlements between agencies.\n\n5.1.6. Subsidy and grant moneys received as a result of participation in employment subsidy schemes or programs.\n\n5.1.7. Sponsorships, grants, subsidies and contributions received to fund departmental activities of the agency.\n\n5.1.8. Amounts received from the Australian Taxation Office as interest on a late repayment.\n\n5.1.9. Donations received, expressed to be for the performance of specific departmental activities of the agency.\n\n5.1.10. Financial incentives to enter into leasing arrangements.\n\n5.1.11. Amounts received in relation to the ADF Reserves Employer Support Payment Scheme.\n\n5.1.12. Court awarded costs to the extent to which they reflect legal costs incurred in litigating the matter.\n\n5.1.13. Amounts paid to the agency from a Special Account, where it is consistent with the purposes of the Special Account.\n\n5.1.14. Receipts from the sub-leasing of real property.\n\n5.1.15. Receipts from royalties\n\n  5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.\n\n#### 6. PROPORTION OF RECEIPTS COVERED\n\n  6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":6},{"sectionNumber":"3.2. The purpose of the agreement is to ","sectionType":"section","heading":"3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.","content":"3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.","sortOrder":7},{"sectionNumber":"4. DURATION OF THE AGREEMENT","sectionType":"section","heading":"4. DURATION OF THE AGREEMENT","content":"2.1.2. ‘eligible receipts’ means the receipts set out in clause 5.1 and 5.2 of this agreement.\n\n#### 3. PURPOSE\n\n  3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.\n  3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.\n\n#### 4. DURATION OF THE AGREEMENT\n\n  4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.\n  4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.\n\n#### 5. ELIGIBLE RECEIPTS\n\n  5.1. The following receipts are eligible receipts for the purposes of this agreement.\n\n5.1.1. Receipts from the sale, leasing, hiring out of, or other dealing with goods.\n\n5.1.2. Receipts from the provision of staff and other services.\n\n5.1.3. Receipts from a person (whether employed, appointed, or performing services for, the Commonwealth) or agency as payment for any associated benefit provided (whether to that person or another person).\n\n5.1.4. Receipts from the sale of minor assets that are departmental in nature such as furniture and fittings.\n\n5.1.5. Receipts from the transfer of annual and long-service leave entitlements between agencies.\n\n5.1.6. Subsidy and grant moneys received as a result of participation in employment subsidy schemes or programs.\n\n5.1.7. Sponsorships, grants, subsidies and contributions received to fund departmental activities of the agency.\n\n5.1.8. Amounts received from the Australian Taxation Office as interest on a late repayment.\n\n5.1.9. Donations received, expressed to be for the performance of specific departmental activities of the agency.\n\n5.1.10. Financial incentives to enter into leasing arrangements.\n\n5.1.11. Amounts received in relation to the ADF Reserves Employer Support Payment Scheme.\n\n5.1.12. Court awarded costs to the extent to which they reflect legal costs incurred in litigating the matter.\n\n5.1.13. Amounts paid to the agency from a Special Account, where it is consistent with the purposes of the Special Account.\n\n5.1.14. Receipts from the sub-leasing of real property.\n\n5.1.15. Receipts from royalties\n\n  5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.\n\n#### 6. PROPORTION OF RECEIPTS COVERED\n\n  6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":8},{"sectionNumber":"4.1. This agreement replaces any previou","sectionType":"section","heading":"4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.","content":"2.1.2. ‘eligible receipts’ means the receipts set out in clause 5.1 and 5.2 of this agreement.\n\n#### 3. PURPOSE\n\n  3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.\n  3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.\n\n#### 4. DURATION OF THE AGREEMENT\n\n  4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.\n  4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.\n\n#### 5. ELIGIBLE RECEIPTS\n\n  5.1. The following receipts are eligible receipts for the purposes of this agreement.\n\n5.1.1. Receipts from the sale, leasing, hiring out of, or other dealing with goods.\n\n5.1.2. Receipts from the provision of staff and other services.\n\n5.1.3. Receipts from a person (whether employed, appointed, or performing services for, the Commonwealth) or agency as payment for any associated benefit provided (whether to that person or another person).\n\n5.1.4. Receipts from the sale of minor assets that are departmental in nature such as furniture and fittings.\n\n5.1.5. Receipts from the transfer of annual and long-service leave entitlements between agencies.\n\n5.1.6. Subsidy and grant moneys received as a result of participation in employment subsidy schemes or programs.\n\n5.1.7. Sponsorships, grants, subsidies and contributions received to fund departmental activities of the agency.\n\n5.1.8. Amounts received from the Australian Taxation Office as interest on a late repayment.\n\n5.1.9. Donations received, expressed to be for the performance of specific departmental activities of the agency.\n\n5.1.10. Financial incentives to enter into leasing arrangements.\n\n5.1.11. Amounts received in relation to the ADF Reserves Employer Support Payment Scheme.\n\n5.1.12. Court awarded costs to the extent to which they reflect legal costs incurred in litigating the matter.\n\n5.1.13. Amounts paid to the agency from a Special Account, where it is consistent with the purposes of the Special Account.\n\n5.1.14. Receipts from the sub-leasing of real property.\n\n5.1.15. Receipts from royalties\n\n  5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.\n\n#### 6. PROPORTION OF RECEIPTS COVERED\n\n  6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":9},{"sectionNumber":"4.2. This agreement continues until canc","sectionType":"section","heading":"4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.","content":"4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.","sortOrder":10},{"sectionNumber":"5. ELIGIBLE RECEIPTS","sectionType":"section","heading":"5. ELIGIBLE RECEIPTS","content":"2.1.2. ‘eligible receipts’ means the receipts set out in clause 5.1 and 5.2 of this agreement.\n\n#### 3. PURPOSE\n\n  3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.\n  3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.\n\n#### 4. DURATION OF THE AGREEMENT\n\n  4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.\n  4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.\n\n#### 5. ELIGIBLE RECEIPTS\n\n  5.1. The following receipts are eligible receipts for the purposes of this agreement.\n\n5.1.1. Receipts from the sale, leasing, hiring out of, or other dealing with goods.\n\n5.1.2. Receipts from the provision of staff and other services.\n\n5.1.3. Receipts from a person (whether employed, appointed, or performing services for, the Commonwealth) or agency as payment for any associated benefit provided (whether to that person or another person).\n\n5.1.4. Receipts from the sale of minor assets that are departmental in nature such as furniture and fittings.\n\n5.1.5. Receipts from the transfer of annual and long-service leave entitlements between agencies.\n\n5.1.6. Subsidy and grant moneys received as a result of participation in employment subsidy schemes or programs.\n\n5.1.7. Sponsorships, grants, subsidies and contributions received to fund departmental activities of the agency.\n\n5.1.8. Amounts received from the Australian Taxation Office as interest on a late repayment.\n\n5.1.9. Donations received, expressed to be for the performance of specific departmental activities of the agency.\n\n5.1.10. Financial incentives to enter into leasing arrangements.\n\n5.1.11. Amounts received in relation to the ADF Reserves Employer Support Payment Scheme.\n\n5.1.12. Court awarded costs to the extent to which they reflect legal costs incurred in litigating the matter.\n\n5.1.13. Amounts paid to the agency from a Special Account, where it is consistent with the purposes of the Special Account.\n\n5.1.14. Receipts from the sub-leasing of real property.\n\n5.1.15. Receipts from royalties\n\n  5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.\n\n#### 6. PROPORTION OF RECEIPTS COVERED\n\n  6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":11},{"sectionNumber":"5.1. The following receipts are eligible","sectionType":"section","heading":"5.1. The following receipts are eligible receipts for the purposes of this agreement.","content":"2.1.2. ‘eligible receipts’ means the receipts set out in clause 5.1 and 5.2 of this agreement.\n\n#### 3. PURPOSE\n\n  3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.\n  3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.\n\n#### 4. DURATION OF THE AGREEMENT\n\n  4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.\n  4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.\n\n#### 5. ELIGIBLE RECEIPTS\n\n  5.1. The following receipts are eligible receipts for the purposes of this agreement.\n\n5.1.1. Receipts from the sale, leasing, hiring out of, or other dealing with goods.\n\n5.1.2. Receipts from the provision of staff and other services.\n\n5.1.3. Receipts from a person (whether employed, appointed, or performing services for, the Commonwealth) or agency as payment for any associated benefit provided (whether to that person or another person).\n\n5.1.4. Receipts from the sale of minor assets that are departmental in nature such as furniture and fittings.\n\n5.1.5. Receipts from the transfer of annual and long-service leave entitlements between agencies.\n\n5.1.6. Subsidy and grant moneys received as a result of participation in employment subsidy schemes or programs.\n\n5.1.7. Sponsorships, grants, subsidies and contributions received to fund departmental activities of the agency.\n\n5.1.8. Amounts received from the Australian Taxation Office as interest on a late repayment.\n\n5.1.9. Donations received, expressed to be for the performance of specific departmental activities of the agency.\n\n5.1.10. Financial incentives to enter into leasing arrangements.\n\n5.1.11. Amounts received in relation to the ADF Reserves Employer Support Payment Scheme.\n\n5.1.12. Court awarded costs to the extent to which they reflect legal costs incurred in litigating the matter.\n\n5.1.13. Amounts paid to the agency from a Special Account, where it is consistent with the purposes of the Special Account.\n\n5.1.14. Receipts from the sub-leasing of real property.\n\n5.1.15. Receipts from royalties\n\n  5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.\n\n#### 6. PROPORTION OF RECEIPTS COVERED\n\n  6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":12},{"sectionNumber":"5.2. For the avoidance of doubt, receipt","sectionType":"section","heading":"5.2. For the avoidance of doubt, receipts under item 5.1 do not include:","content":"5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.","sortOrder":13},{"sectionNumber":"6. PROPORTION OF RECEIPTS COVERED","sectionType":"section","heading":"6. PROPORTION OF RECEIPTS COVERED","content":"2.1.2. ‘eligible receipts’ means the receipts set out in clause 5.1 and 5.2 of this agreement.\n\n#### 3. PURPOSE\n\n  3.1. This net appropriation agreement records the extent to which the amount specified in an item in an annual Appropriation Act may be taken to be increased by reference to relevant receipts of the agency.\n  3.2. The purpose of the agreement is to apply to the current departmental appropriation item of the agency.\n\nNote: In most cases the item in the annual Appropriation Act will be taken to be increased by the whole amount received by the agency. However, in some cases, the item in the annual Appropriation Act will only be taken to be increased by a proportion of the whole amount received by the agency - see clause 6.\n\n#### 4. DURATION OF THE AGREEMENT\n\n  4.1. This agreement replaces any previous net appropriation agreement between the Finance Minister and the responsible Minister in respect of any of the appropriation items identified in this agreement.\n  4.2. This agreement continues until cancelled or replaced with a new net appropriation agreement.\n\nNote: Under section 31(4) of the FMA Act, the Finance Minister may at any time cancel or vary this agreement, without the consent of the other party.\n\n#### 5. ELIGIBLE RECEIPTS\n\n  5.1. The following receipts are eligible receipts for the purposes of this agreement.\n\n5.1.1. Receipts from the sale, leasing, hiring out of, or other dealing with goods.\n\n5.1.2. Receipts from the provision of staff and other services.\n\n5.1.3. Receipts from a person (whether employed, appointed, or performing services for, the Commonwealth) or agency as payment for any associated benefit provided (whether to that person or another person).\n\n5.1.4. Receipts from the sale of minor assets that are departmental in nature such as furniture and fittings.\n\n5.1.5. Receipts from the transfer of annual and long-service leave entitlements between agencies.\n\n5.1.6. Subsidy and grant moneys received as a result of participation in employment subsidy schemes or programs.\n\n5.1.7. Sponsorships, grants, subsidies and contributions received to fund departmental activities of the agency.\n\n5.1.8. Amounts received from the Australian Taxation Office as interest on a late repayment.\n\n5.1.9. Donations received, expressed to be for the performance of specific departmental activities of the agency.\n\n5.1.10. Financial incentives to enter into leasing arrangements.\n\n5.1.11. Amounts received in relation to the ADF Reserves Employer Support Payment Scheme.\n\n5.1.12. Court awarded costs to the extent to which they reflect legal costs incurred in litigating the matter.\n\n5.1.13. Amounts paid to the agency from a Special Account, where it is consistent with the purposes of the Special Account.\n\n5.1.14. Receipts from the sub-leasing of real property.\n\n5.1.15. Receipts from royalties\n\n  5.2. [For the avoidance of doubt, receipts under item 5.1 do not include](#Exemptions \"In this subclause certain classes of receipts are specifically exempted from the agreement. This exemption should only be removed where it is required by the special nature of an agency’s business.\"):\n\n5.2.1. court awarded fines and damages, etc (other than to the extent covered by clause 5.1.12); and\n\n5.2.2. receipts from taxes, levies or specific cost recovered activities where the receipts are raised under legislation and where the activities are budget funded.\n\nNote: User charging activities should comply with the Government’s cost recovery policy as set out in the Australian Government Cost Recovery Guidelines for Information and Regulatory Agencies.\n\n#### 6. PROPORTION OF RECEIPTS COVERED\n\n  6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":14},{"sectionNumber":"6.1. Subject to the net appropriation pr","sectionType":"section","heading":"6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.","content":"6.1. Subject to the net appropriation provisions of the annual Appropriation Acts, the departmental item for the agency is increased by an amount equivalent to 100 per cent of the relevant receipts covered by this agreement.\n\nNotes\n\n1.  In order to comply with the appropriation requirements of sections 81 and 83 of the Constitution and with sections 19 and 48 of the FMA Act, agencies must keep proper accounts and records of all appropriations to ensure that they do not spend above their appropriation limits.\n2.  The agency must be able to identify, quantify and, if requested, produce information to show the amounts attributable to net appropriation receipts. This information should be available within the agency’s Financial Management Information System or in other supporting systems or documentation.\n3.  The agency must report the net appropriations referred to above, as required, in the relevant Budget documents, agency financial statements and the Consolidated Financial Statements.\n4.  It is the agency’s responsibility to be aware of any changes to reporting requirements which affect net appropriation reporting requirements.\n5.  The Efficiency Dividend will not apply to any amounts deemed to be appropriated under this agreement.","sortOrder":15}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1936},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The agreement operates within the standard administrative scope of a section 31 FMA Act net appropriation agreement. It authorizes the augmentation of departmental appropriations by specific receipt types without expanding beyond the original statutory purpose of facilitating operational flexibility for the Department of Education, Employment and Workplace Relations."},"complexity_factors":["Cross-references to Financial Management and Accountability Act 1997, Constitution sections 81 and 83, and annual Appropriation Acts","15 distinct categories of eligible receipts with specific exclusions in clause 5.2","Administrative reporting obligations requiring integration with Financial Management Information Systems","Interaction with Special Accounts and Australian Government Cost Recovery Guidelines"],"plain_english_summary":"This net appropriation agreement lets the Department of Education, Employment and Workplace Relations automatically add certain types of income it earns to its annual budget, so it can spend those proceeds without separate parliamentary appropriations. It affects DEEWR’s commercial and interagency activities and matters because it speeds up operational funding while preserving accountability through tracking and reporting, though the Finance Minister may vary or cancel the agreement."}},"importantCases":[],"_links":{"self":"/api/acts/net-appropriation-agreement-for-the-department-of-education-employment-and-workplace-relations-20-12","history":"/api/acts/net-appropriation-agreement-for-the-department-of-education-employment-and-workplace-relations-20-12/history","analysis":"/api/acts/net-appropriation-agreement-for-the-department-of-education-employment-and-workplace-relations-20-12/analysis","conflicts":"/api/acts/net-appropriation-agreement-for-the-department-of-education-employment-and-workplace-relations-20-12/conflicts","importantCases":"/api/acts/net-appropriation-agreement-for-the-department-of-education-employment-and-workplace-relations-20-12/important-cases","documents":"/api/acts/net-appropriation-agreement-for-the-department-of-education-employment-and-workplace-relations-20-12/documents"}}