Appropriation Act 2025-2026

The Act operates through a small set of interlocking legal concepts, drawn largely from the Financial Management Act 1996 (FMA) and the Self‑Government Act. The principal concepts in the Act itself are appropriation, financial year, categories of expenditure, capital injection, Treasurer’s advance, capital works reserve, superannuation appropriation, and the application or non‑application of certain FMA provisions to particular appropriations.

Appropriation. The Act appropriates specified dollar amounts to named territory entities for identified purposes. Section 6 sets out the legal effect: where a territory entity is mentioned in a part of Schedule 1, the amount in column 2 is appropriated for net controlled recurrent payments, the amount in column 3 for capital injection, and the amount in column 4 for payments on behalf of the Territory (s 6(1)(a)-(c)). Schedule 1 lists territory entities and the respective amounts for each payment category. The Act records totals for the various columns and for the overall appropriation (Schedule 1 totals).

Financial year. The Act defines “financial year” as the year beginning on 1 July 2025 (s 4). The timing implication is that the appropriations are intended to authorise payments and capital injections during that specified financial year. The Act is also “taken to have commenced on 1 July 2025” (s 2), aligning legal effect with the financial year it funds.

Capital injection. The Act treats capital injections as a distinct category of appropriation. It clarifies the statutory purpose of those capital injections for the FMA s 9A: the appropriations in Schedule 1, column 3 (except the Superannuation Provision Account appropriation in part 1.8) are for, or partly for, the net cost of purchasing or developing assets and reducing liabilities (s 7(a)-(b)). That establishes the intended accounting and economic character of these line items.

Treasurer’s advance and capital works reserve. The Act appropriates a Treasurer’s advance amount (Schedule 1, part 1.22) specifically for the Financial Management Act 1996, s 18 (s 6(2)). It also appropriates a capital works reserve amount (Schedule 1, part 1.23, column 3) for the Financial Management Act 1996, s 18D (s 6(3)). Those appropriations create contingency vehicles to be operated under the mechanisms and limits in the FMA provisions to which they are tied; the Act itself does not set the operational rules, but links the appropriations to the FMA provisions.

Application of FMA provisions. The Act specifies where certain FMA sections apply to the appropriations. Section 8 applies the Financial Management Act 1996, s 17 to “all appropriations mentioned in Schedule 1 except” a defined list of entities and excepting the Treasurer’s advance and capital works reserve (s 8(a)-(c)). Section 9 applies the Financial Management Act 1996, s 17A to the appropriation in Schedule 1, part 1.5, column 4 (s 9). Section 5 ensures terminology used in the FMA has the same meaning in this Act. Those cross‑references integrate these appropriations into the FMA’s broader budgeting, grants and accounting regime.

Superannuation appropriation. The Act makes a specific statement about superannuation: for the Territory Superannuation Provision Protection Act 2000 dictionary definition of “superannuation appropriation”, the appropriation in Schedule 1, part 1.8 (Superannuation Provision Account), column 3 is for superannuation (s 10). That is a labelling step that identifies the appropriation to the Superannuation Provision Account as a superannuation‑labelled capital injection.

Exemptions and special treatment. The Act expressly lists entities to which FMA s 17 will not apply (s 8(a)(i)-(vii)), and sets out that certain appropriations are subject to the FMA’s s 17A (s 9). The schedule also distinguishes recurrent, capital and payments‑on‑behalf columns, creating discrete administrative and accounting categories for each entity.

Together these concepts define the legal and accounting character of the 2025-2026 appropriations, and tie them into the financial management apparatus of the Territory by cross‑reference to specified FMA provisions and the Territory’s superannuation statute.

The Act names a set of territory entities and specifies the dollar amounts appropriated to each; those entities are the primary legal and practical actors affected. Schedule 1 lists 23 parts representing directorates, agencies, statutory bodies and special-purpose accounts. Examples include the Education Directorate (part 1.1), ACT Local Hospital Network (part 1.2), Justice and Community Safety Directorate (part 1.5), Chief Minister, Treasury and Economic Development Directorate (part 1.7), the Superannuation Provision Account (part 1.8), and entities such as ICON Water Limited, Cultural Facilities Corporation, and the Independent Competition and Regulatory Commission (Schedule 1 parts 1.1-1.21). Each listed entity receives appropriations in one or more of the Schedule columns as specified (s 6(1)).

Government decision‑makers. The Treasurer is implicated by the appropriations of the Treasurer’s advance and the capital works reserve (s 6(2)-(3); Schedule 1 parts 1.22 and 1.23). Because those items are appropriated expressly for the Financial Management Act provisions (s 6(2)-(3)), the Treasurer and the administering directorate or agency charged with implementing the FMA will be the decision centres for deploying those contingency sums under the FMA mechanics.

Territory legislature and accounting officers. The Legislative Assembly’s appropriations authority is the legal basis for payments; the Act is made for the purposes of the Self‑Government Act, ss 57 and 58, and the Financial Management Act, ss 6 and 8 (s 3). That situates the Assembly and the financial governance apparatus as the constitutional and statutory decision points for appropriations, reporting and oversight.

Beneficiaries and service recipients. Indirectly, taxpayers and recipients of territory services are affected because the Act funds public services and capital projects. The schedule shows substantial recurrent and capital amounts for Education ($1,094,012,000 recurrent; $103,878,000 capital; $399,979,000 payments on behalf , Schedule 1 part 1.1) and health services (ACT Local Hospital Network and Canberra Health Services , parts 1.2 and 1.11). The Act does not itself alter service entitlements, but it provides the funding necessary for agencies to deliver services during the identified financial year.

Commonwealth interactions and excluded entities. Section 8 determines that Financial Management Act s 17 (which deals with Commonwealth grants under the FMA) applies to all appropriations in Schedule 1 except specified territory entities, the Treasurer’s advance and the capital works reserve (s 8(a)-(c)). The listed exceptions are: ACT Executive; ACT Gambling and Racing Commission; Cultural Facilities Corporation; Independent Competition and Regulatory Commission; Public Trustee and Guardian; Office of the Work Health and Safety Commissioner; and Superannuation Provision Account (s 8(a)(i)-(vii)). Those entities will therefore be treated differently for the purposes of FMA s 17 as a function of being named exceptions in s 8.

Entities with specific treatment. The Justice and Community Safety Directorate appropriation in Schedule 1, part 1.5, column 4 is subject to Financial Management Act s 17A (s 9). The Superannuation Provision Account appropriation in part 1.8, column 3 is explicitly identified as a superannuation appropriation under the Territory Superannuation Provision Protection Act 2000 (s 10). Those provisions change how particular appropriations are processed or labelled under other statutes.

In short, the Act affects the named territory entities as recipients of funds; the Treasurer and FMA mechanisms as operators of contingency and reserve appropriations; the Legislative Assembly as the constitutional appropriator; and, indirectly, service recipients through the funded activities. The Act also differentiates treatment for particular entities by invoking or excluding certain FMA provisions.

The Appropriation Act 2025‑2026 is principally an authorising instrument; it creates legal entitlements to be paid but does not itself impose detailed operational duties beyond linking appropriations to other statutory regimes. The Act does, however, create and allocate rights to funds and establishes the legal labels that trigger duties under the Financial Management Act 1996 and the Territory Superannuation statute.

Rights to payment. Where a territory entity is named in Schedule 1, the specified sums in the schedule’s columns are legally appropriated to that entity for the designated purposes (s 6(1)(a)-(c)). That confers a right in statutory form for the Territory to expend those amounts on the stated categories during the financial year beginning 1 July 2025.

Duties under the Financial Management Act and other legislation. The Act expressly aligns its appropriations with the Financial Management Act 1996 (s 3, s 5). Section 8 applies the Financial Management Act, s 17 to most appropriations in Schedule 1, thus importing whatever duties, processes and reporting obligations are established by FMA s 17 to those appropriations, except for the narrowly enumerated exemptions and excepting the Treasurer’s advance and the capital works reserve (s 8(a)-(c)). Section 9 applies Financial Management Act s 17A to the appropriation in Schedule 1, part 1.5, column 4. Section 6(2) and (3) appropriate amounts specifically for the FMA s 18 Treasurer’s advance and FMA s 18D capital works reserve respectively, thereby linking those sums to the operational rules established by the FMA for use of those contingencies. Section 7 characterises capital injections in Schedule 1, column 3 (except for the Superannuation Provision Account) as being for the net cost of purchasing or developing assets and for reducing liabilities for the purposes of FMA s 9A. Those cross‑references operate to import duties and processes from the FMA: recording, reporting, conditions for use, and internal controls that the FMA prescribes for appropriations, capital injections and contingency instruments.

Superannuation labelling and related duties. Section 10 designates the appropriation in Schedule 1, part 1.8, column 3 as a “superannuation appropriation” for the purposes of the Territory Superannuation Provision Protection Act 2000 dictionary definition of that term. Labelling the appropriation in this way triggers the specific treatment and obligations that statute provides for superannuation appropriations; any duties attached to that label are in the superannuation statute rather than in this Act.

Accounting and categorisation duties. By dividing appropriations into net controlled recurrent payments (column 2), capital injections (column 3), and payments on behalf of the Territory (column 4), the Act imposes a duty on accounting officers and agencies to treat and report these amounts under the correct categories. Section 5 ensures that terms in the Financial Management Act have the same meaning in this Act, which helps standardise accounting treatment.

No new regulatory duties within the Act itself. The Appropriation Act does not create new administrative offences or enforcement mechanisms; rather, it delegates operational duty and compliance to the Financial Management Act and the Territory Superannuation statute by cross‑reference (ss 3, 5, 6, 7, 8, 9, 10). Therefore, the practical duties on agencies will be those contained in those statutes and any subordinate instruments they authorise.

Practical implication. The effect is that named entities have a statutory right to the sums appropriated, and the administering agencies and accounting officers have duties to manage, apply, report and account for those sums in accordance with the relevant provisions of the Financial Management Act and the Territory Superannuation Provision Protection Act 2000, where those provisions are made applicable by this Act.

The Appropriation Act 2025‑2026 itself contains no express penalty provisions or enforcement mechanisms set out beyond its appropriation and cross‑references to other statutes. The Act’s enforcement architecture is therefore largely derivative: it incorporates and foregrounds other legislative provisions that will govern control, reporting, and any sanctions for non‑compliance.

No penalties in this Act. There are no provisions in the text that create offences, financial penalties or enforcement measures against entities or officers for misusing appropriated sums. The Act is an authorising statute that allocates funds; it does not prescribe criminal or civil sanctions within its own text.

Delegation to other statutes for enforcement. The Act expressly imports the Financial Management Act 1996 into the regulatory scaffolding for these appropriations in several ways. Section 3 states the Act is made for the purposes of the Financial Management Act 1996, s 6 and s 8. Section 5 adopts defined terms from the Financial Management Act 1996 so that the same meanings apply. Section 8 applies Financial Management Act s 17 to all appropriations in Schedule 1 except certain exceptions, and section 9 applies Financial Management Act s 17A to a specified appropriation. Sections 6(2)-(3) appropriate funds specifically for FMA s 18 (Treasurer’s advance) and s 18D (capital works reserve). Section 7 describes capital injections for the purposes of FMA s 9A. Those references mean the controls, reporting obligations, accountability mechanisms and potential penalties that the Financial Management Act establishes will govern the use and oversight of the appropriations where the FMA provisions apply. The Act itself, however, does not restate or replicate any sanctioning provisions from the FMA.

Contingency instruments and control. The Treasurer’s advance (Schedule 1 part 1.22) and the capital works reserve (Schedule 1 part 1.23) are appropriated specifically for FMA s 18 and s 18D (s 6(2)-(3)). The operation, limits and conditions for use of those contingency instruments, and any oversight or remedy for misuse, will be governed by the FMA provisions referenced. Because this Act does not reproduce those rules, enforcement steps must be located in the FMA and any subordinate instruments it authorises.

Accountability by appropriation category. By identifying three appropriation categories (net controlled recurrent payments, capital injections, payments on behalf of the Territory) and by assigning special labels (for example, “superannuation appropriation” in s 10), the Act signals that different reporting and control frameworks (as set out in other laws) will apply. Any enforcement mechanisms applicable will thus be the ones specified in the Financial Management Act and the Territory Superannuation Provision Protection Act 2000, not in this Act itself.

Practical consequence. For practitioners, this means enforcement and penalty questions require recourse to the Financial Management Act 1996 and the Territory Superannuation Provision Protection Act 2000, because the Appropriation Act provides the funding authority and points to those statutes for operational rules and any disciplinary or remedial measures.

The Appropriation Act 2025‑2026 integrates tightly with a small set of other statutes by explicit cross‑reference; the Act does not operate in isolation. The Act’s own text identifies the Self‑Government Act, the Financial Management Act 1996 and the Territory Superannuation Provision Protection Act 2000 as the principal legal instruments that frame appropriation operation and treatment.

Self‑Government Act. Section 3 states the Act is made for the purposes of the Self‑Government Act, sections 57 and 58 (s 3(a)). Those sections of the Self‑Government Act (not reproduced in this Act) constitute the constitutional basis for appropriation and territory financial governance. The Appropriation Act therefore operates as an exercise of the Assembly’s appropriation power as framed by the Self‑Government Act.

Financial Management Act 1996. The Act is substantially a mechanism to allocate funds within the Financial Management Act framework. Section 3 cites the Financial Management Act 1996, sections 6 and 8, as purposive statutes for this Act (s 3(b)); section 5 provides that a term used in the Financial Management Act has the same meaning in this Act (s 5). Key operational interactions with the FMA are as follows:

• Section 6(2) appropriates the Treasurer’s advance amount in Schedule 1, part 1.22 for the Financial Management Act 1996, section 18. Section 6(3) appropriates the capital works reserve amount (Schedule 1, part 1.23, column 3) for Financial Management Act 1996, section 18D. Those link the contingency appropriations here to the FMA mechanisms for advancing funds and managing a capital works reserve.

• Section 7 declares that capital injections mentioned in Schedule 1, column 3 (except the Superannuation Provision Account in part 1.8) are for the purposes of Financial Management Act 1996, section 9A, namely the net cost of purchasing or developing assets and reducing liabilities. That affects accounting character and treatment under the FMA.

• Section 8 applies Financial Management Act 1996, section 17 to all appropriations in Schedule 1 except for the listed entities and excepting the Treasurer’s advance and the capital works reserve. Financial Management Act, s 17 (not reproduced here) deals with Commonwealth grants and their treatment; by specifying where s 17 applies or does not, this Act modifies how those appropriations will be handled in relation to Commonwealth grants rules.

• Section 9 applies Financial Management Act 1996, section 17A to the appropriation mentioned in Schedule 1, part 1.5, column 4 (Justice and Community Safety Directorate). That is a targeted interaction for a specific column and entity.

Territory Superannuation Provision Protection Act 2000. Section 10 declares that the appropriation in Schedule 1, part 1.8 (Superannuation Provision Account), column 3 is for “superannuation” for the purposes of the definition of “superannuation appropriation” in the Territory Superannuation Provision Protection Act 2000 dictionary (s 10). That labelling determines that this appropriation is to be treated under the superannuation statute’s rules and protections.

Schedule provides the detailed mapping. The Schedule lists the entities and the amounts in the three appropriation columns (Schedule 1). Those figures are the transactional inputs that other laws will operate on: the FMA will determine accounting, reporting, grant rules and contingency use, and the superannuation statute will determine the treatment of the Superannuation Provision Account appropriation.

Exclusions carve out differential treatment. Section 8(a) lists specific entities to which FMA s 17 does not apply (ACT Executive; ACT Gambling and Racing Commission; Cultural Facilities Corporation; Independent Competition and Regulatory Commission; Public Trustee and Guardian; Office of the Work Health and Safety Commissioner; Superannuation Provision Account). For those named entities the relationship between appropriations and Commonwealth grants rules under FMA s 17 is expressly different than for other appropriations.

Net effect. The Appropriation Act functions primarily as a funding instrument that slots numbers into legal categories and points practitioners to the controlling statutes for operational and compliance rules. Any further legal effect, duties, exceptions or remedies will be found in the Financial Management Act 1996 and the Territory Superannuation Provision Protection Act 2000, because their sections are made applicable or referenced throughout the Act.

The Act contains a brief record of presentation, notification and certification events in its endnotes; it does not record prior amendments to itself or a history of substantive changes within the text provided. The document includes three endnotes relevant to legislative processing and republication.

Presentation and passage. The presentation speech was made in the Legislative Assembly on 24 June 2025, and the Clerk certified that the Appropriation Bill 2025‑2026 was passed by the Legislative Assembly on 25 September 2025 (Endnote 1; Clerk’s certificate included at the end of the printed Act). The Act is then noted as being “notified under the Legislation Act on 30 September 2025” (Endnote 2). Those dates record the parliamentary and notification steps required for the Act’s enactment and commencement.

Commencement. The Act states it is taken to have commenced on 1 July 2025 (s 2). That is the substantive commencement provision and aligns legal effect with the start of the financial year the Act funds.

Republication guidance. The endnotes include a standard republication direction: “For the latest republication of amended laws, see www.legislation.act.gov.au” (Endnote 3). The printed Act itself does not show any embedded amendments or historical traces of amendment within the document; it appears as a single enactment for the 2025-2026 financial year.

No internal amendment provisions. The Act does not include transitional, savings or amendment clauses altering prior appropriation laws; its sole function here is to appropriate funds for the specified financial year and to make cross‑references for application of other statutes. There are no schedules or notes showing amendments to existing Acts within the Act’s text.

Practical effect for users. Practitioners seeking a definitive amendment history or versions of the Act should follow the republication direction in the endnotes to the official legislation website. As printed, this version records the presentation and notification dates and identifies when the Legislative Assembly passed the appropriation bill, but does not itself show subsequent amendments, variations, or judicial modifications. Any post‑enactment changes to appropriations, or any use of the Treasurer’s advance or capital works reserve under the Financial Management Act mechanics, would be effected through the procedures and instruments established by the FMA and recorded elsewhere.

The Appropriation Act 2025‑2026 does not contain any material recording judicial proceedings, litigation, or case law arising from its provisions in the printed text. The statute itself is an appropriation instrument and its endnotes record parliamentary milestones but do not record litigation.

No cases or judicial decisions recorded in the Act. The printed Act has no references to litigation, court challenges or judicial interpretation. There is no mention in the Act’s text or endnotes of claims, proceedings or determinations that concern the validity, application or interpretation of its appropriations.

Implication for legal research. Because the Act itself contains no litigation history, those looking for judicial consideration of these appropriations, or for disputes over their operation, must search external legal databases and court records. The Act’s endnotes point to the official legislation site for the latest republications (Endnote 3), but do not provide case citations.

Related statutory enforcement and dispute mechanisms located elsewhere. Any litigation concerning the use, misapplication or interpretation of funds appropriated under this Act would arise under the Financial Management Act 1996, the Territory Superannuation Provision Protection Act 2000, the Self‑Government Act, or other relevant statutes. Because this Act cross‑references the FMA and the superannuation statute (ss 3, 5, 6, 7, 8, 9, 10), disputes are likely to implicate those other laws’ provisions. The Appropriation Act does not itself set out dispute resolution, remedies or sanctions; therefore litigation history, if any, will be found in records dealing with the FMA and associated administrative decisions.

Practical note. For practitioners, journalists or researchers who need litigation material, an absence of litigation history in this printed Act does not imply there has been no litigation. It only means that any judicial content will be recorded in external court files, administrative tribunal records, or in jurisprudence addressing the Financial Management Act or the Territory Superannuation Provision Protection Act 2000, rather than in the text of this appropriation statute.

The Act is short and mechanistic, but several features create practical risks and points where attention is required for correct legal and accounting operation.

Categorisation matters. The schedule separates appropriations into three columns: net controlled recurrent payments (column 2), capital injections (column 3), and payments on behalf of the Territory (column 4) (s 6(1)(a)-(c) and Schedule 1). Mis‑labelling or mis‑posting amounts between these categories will change accounting treatment and the application of the Financial Management Act provisions referenced in the Act (for example s 7’s treatment of capital injections). Agencies should ensure that the accounting treatment matches the category printed in the schedule because the Act links the legal character of funds to those labels.

Capital injection exception. Section 7 declares that capital injections in Schedule 1, column 3 (except the appropriation for capital injection in part 1.8, Superannuation Provision Account) are for the FMA s 9A purposes: net cost of purchasing or developing assets and reducing liabilities (s 7). The exception for part 1.8 means the Superannuation Provision Account appropriation in column 3 is not to be treated as a capital injection for those specific FMA characterisations, but is instead a “superannuation appropriation” under s 10. If agencies treat part 1.8 as a general capital injection rather than as superannuation, the accounting and statutory rules will not align with the Act’s labelling.

Exemptions from FMA s 17. Section 8 applies the Financial Management Act 1996, s 17 to Schedule 1 appropriations generally but expressly excludes several entities and the Treasurer’s advance and capital works reserve (s 8(a)-(c)). Those exclusions are narrow and specific. If a practitioner assumes FMA s 17 applies across the board, they will overlook the exempted entities: ACT Executive; ACT Gambling and Racing Commission; Cultural Facilities Corporation; Independent Competition and Regulatory Commission; Public Trustee and Guardian; Office of the Work Health and Safety Commissioner; and Superannuation Provision Account (s 8(a)(i)-(vii)). Misapplying s 17 could have consequences for grant handling and Commonwealth funding interactions.

Targeted application of FMA s 17A. Section 9 applies Financial Management Act s 17A to the appropriation in Schedule 1, part 1.5, column 4 (Justice and Community Safety Directorate). That is a specific directional rule that may be missed if one assumes s 17A applies only where s 17 applies. Practitioners should note this targeted application when reconciling “payments on behalf of the Territory” lines.

Treasurer’s advance and capital works reserve mechanical reliance. The Act appropriates a Treasurer’s advance and a capital works reserve for the FMA s 18 and s 18D mechanisms respectively (s 6(2)-(3), Schedule 1 parts 1.22-1.23). These are contingency vehicles. The Act does not set their operational rules; those are in the FMA. Users who assume the Act itself creates discretionary powers to deploy those contingencies will be mistaken; deployment will be governed by the FMA procedures and limits.

Superannuation labelling. Section 10 calls the Schedule 1, part 1.8, column 3 appropriation a “superannuation appropriation” for the purposes of the Territory Superannuation Provision Protection Act 2000 definition (s 10). That labelling may impose statutory protections and ring‑fencing under the superannuation statute. Treating that amount as a generic capital injection could be inconsistent with the label in s 10.

Totals and arithmetic. The schedule presents two subtotal groupings and then a final total. The “Total appropriated to territory entities” is $8,746,533,000 (sum of parts 1.1-1.21) and the total appropriations, after adding Treasurer’s advance and capital works reserve, is $9,099,488,000 (Schedule 1 totals). Errors can arise if one omits the Treasurer’s advance (part 1.22) or the capital works reserve (part 1.23) when calculating the total appropriation.

No penalties in the Act. Because the Act contains no enforcement or penalty clauses, practitioners should not rely on this Act for sanctioning mechanisms; they must consult the Financial Management Act and the superannuation statute for accountability and remedial measures (ss 3, 5, 6, 7, 8, 9, 10).

Timing and commencement. The Act is taken to have commenced on 1 July 2025 (s 2). That retroactive commencement aligns appropriation authority with the start of the financial year, but practitioners must ensure that appropriation usage and accounting reflect that commencement date.

In sum, the gotchas are primarily about correct categorisation and labelling of funds, the narrow exceptions and targeted cross‑references to the Financial Management Act, and the reliance on other statutes for operational rules and enforcement. Each of those potential pitfalls follows directly from the way the Act frames and links its Schedule 1 figures to other statutory regimes.

Compliance with this Appropriation Act requires treating its appropriations as the legal funding authority and then applying the requirements of the Financial Management Act 1996 and the Territory Superannuation Provision Protection Act 2000 where this Act links to them. The Act itself does not list operational steps, but it prescribes categories and cross‑references that determine how agencies should manage funds.

1. Record and categorise appropriations as specified. For each named territory entity in Schedule 1, record the appropriations under the three legal categories provided: net controlled recurrent payments (column 2), capital injection (column 3), and payments on behalf of the Territory (column 4) (s 6(1)(a)-(c); Schedule 1). Ensure internal ledgers, statements and budget plans mirror the schedule’s columns to maintain consistency with the Act’s legal authority.

2. Observe commencement and financial year. The Act is taken to have commenced on 1 July 2025 and defines the financial year as the year beginning on 1 July 2025 (ss 2 and 4). Apply the appropriations within the accounting periods and reporting cycles aligned to that financial year.

3. Apply Financial Management Act provisions where invoked. The Act imports or applies specific Financial Management Act provisions to appropriations:

   • Treat capital injections in Schedule 1, column 3 (except part 1.8) as for the net cost of purchasing or developing assets and for reducing liabilities for FMA s 9A purposes (s 7).
   • Where FMA s 17 is declared applicable by s 8, follow the requirements of FMA s 17 for those appropriations; note the entities and items excluded by s 8(a)-(c).
   • For the appropriation in Schedule 1, part 1.5, column 4, comply with the requirements of FMA s 17A as invoked by s 9.
   • Use the Treasurer’s advance and capital works reserve only under the FMA s 18 and s 18D rules respectively, because the appropriations for those items are expressly made for those FMA provisions (s 6(2)-(3)).

Because this Act adopts terms used in the Financial Management Act (s 5), rely on that Act’s definitions to ensure consistent application.

4. Treat the Superannuation Provision Account appropriation as a superannuation appropriation. Section 10 labels the appropriation in Schedule 1, part 1.8, column 3 as a “superannuation appropriation” for the purposes of the Territory Superannuation Provision Protection Act 2000. Ensure that the appropriation is handled and reported under that statute’s regimes and protections.

5. Maintain reconciliation and audit trails. Because the Act delineates appropriations into recurrent, capital and payments‑on‑behalf categories, maintain clear reconciliations between the Schedule 1 figures and agency financial records. Include the Treasurer’s advance and capital works reserve in consolidated reconciliations to match the total appropriation of $9,099,488,000 (Schedule 1 totals).

6. Check exempted entities and special cases. Section 8’s list of entities exempt from FMA s 17 and s 9’s targeted application of FMA s 17A to part 1.5, column 4 are specific; ensure that grant handling and Commonwealth funding interactions consider those exceptions. Failure to apply those exceptions may produce inconsistencies with statutory requirements.

7. Coordinate with central finance functions. Because the Act ties appropriations to FMA mechanisms (including contingency deployment under the Treasurer’s advance and capital works reserve), agencies should coordinate with Treasury and central financial management units to ensure any drawdowns, approvals and reporting for these items comply with the FMA procedures to which the Act links (s 6(2)-(3)).

8. Confirm practical documentation and reporting. Agencies should prepare their budget documentation, internal approvals and external reports to reflect the Act’s categories and the cross‑references to the Financial Management Act and superannuation statute. Although this Act does not impose procedural steps, it authorises funds in precise categories that will be the basis for statutory reporting under the FMA.

9. Seek statutory texts for operational detail. Because the Appropriation Act refers to the Financial Management Act and the Territory Superannuation Provision Protection Act 2000 for substantive operational and compliance obligations (ss 3, 5, 6, 7, 8, 9, 10), agencies must consult those statutes and any subordinate instruments, policies, or Treasurer directions that implement FMA s 17, s 17A, s 18, s 18D, s 9A and the superannuation statute. The Appropriation Act gives the authority and labels; the other statutes contain the operational rules.

10. Record parliamentary and notification metadata. For formal compliance and audit trails, note the parliamentary dates recorded in the endnotes: presentation speech on 24 June 2025, passage certified 25 September 2025, and notification under the Legislation Act on 30 September 2025 (Endnotes 1-2). These dates may be relevant for statutory reporting and records.

In summary, to comply: map Schedule 1 figures into agency accounts according to the three categories, apply the Financial Management Act and superannuation statute where this Act invokes them, coordinate with Treasury for contingency instruments, maintain reconciliations including the Treasurer’s advance and capital works reserve, and consult the referenced statutes for the detailed procedural and reporting obligations that this Appropriation Act imports.