Appropriation Act (No. 4) 2023-2024

The Appropriation Act (No. 4) 2023-2024 (Cth) is a key element of the Commonwealth’s supplementary budget architecture for the financial year ending 30 June 2024. Assented to on 8 April 2024, the Act mechanically appropriates a total of $2,265,360,000 ($2.265 billion) from the Consolidated Revenue Fund (CRF) under section 15 to fund specific, non-operating capital requirements, administered assets and liabilities, and state-level infrastructure and regional programs.

This Act functions alongside Appropriation Act (No. 3) 2023-2024 to provide mid-year adjustments to the federal budget. Unlike "ordinary annual services" of the government, which are funded through Appropriation Acts No. 1 and No. 3, Act No. 4 targets capital injections, payments to the States, Territories, and local government authorities, and non-operating funding for corporate Commonwealth entities. This separation is a strict constitutional requirement stemming from section 54 of the Australian Constitution, which prevents the Senate from amending bills appropriating money for the ordinary annual services of the government. By segregating these capital and intergovernmental allocations into Act No. 4, the Senate retains its constitutional power to amend the specific line items contained within the schedules.

The mechanical distribution of the $2.265 billion is set out in Schedule 2. The single largest beneficiary of this supplementary funding is the Treasury portfolio, which receives $827,183,000, followed closely by the Finance portfolio at $440,596,000, and the Defence portfolio at $320,124,000. These allocations represent capital adjustments, equity injections, or emergency operational buffer top-ups that were not anticipated, or were deliberately deferred, during the drafting of the principal budget acts, and .

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Commonwealth Coat of Arms of Australia

Appropriation Act (No. 4) 2023‑2024

No. 13, 2024

An Act to appropriate additional money out of the Consolidated Revenue Fund for certain expenditure, and for related purposes

Contents

Part 1—Preliminary

1 Short title

2 Commencement

3 Definitions

4 Portfolio statements

5 Notional transactions between entities that are part of the Commonwealth

Part 2—Appropriation items

6 Summary of appropriations

7 State, ACT, NT and local government items

8 Administered items

9 Administered assets and liabilities items

10 Other departmental items

11 Corporate entity items

Part 3—Advance to the Finance Minister

12 Advance to the Finance Minister

Part 4—Miscellaneous

13 Crediting amounts to special accounts

14 Conditions etc. applying to State, ACT, NT and local government items

15 Appropriation of the Consolidated Revenue Fund

16 Repeal of this Act

Schedule 1—Payments to or for the States, ACT, NT and local government

Schedule 2—Services for which money is appropriated

Commonwealth Coat of Arms of Australia

Appropriation Act (No. 4) 2023-2024

No. 13, 2024

An Act to appropriate additional money out of the Consolidated Revenue Fund for certain expenditure, and for related purposes

[Assented to 8 April 2024]

The Parliament of Australia enacts:

Part 1—Preliminary

1 Short title

This Act is the Appropriation Act (No. 4) 2023‑2024.

2 Commencement

(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.

Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. The whole of this Act The day this Act receives the Royal Assent. 8 April 2024

Note: 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.

(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.

3 Definitions

In this Act:

administered 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”.

administered item means an amount set out in Schedule 2 opposite an outcome for a non‑corporate entity under the heading “New Administered Outcomes”.

corporate entity means:

(a) a corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013; or

(b) a Commonwealth company within the meaning of that Act.

corporate entity item means the amount set out in Schedule 2 in relation to a corporate entity under the heading “Non‑operating”.

expenditure means payments for expenses, acquiring assets, making loans or paying liabilities.

Finance Minister means the Minister administering this Act.

item means any of the following:

(a) a State, ACT, NT and local government item;

(b) an administered item;

(d) an other departmental item;

(e) a corporate entity item.

non‑corporate entity means:

(a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013; or

(b) the High Court.

other departmental item means an amount set out in Schedule 2 in relation to a non‑corporate entity opposite the heading “Equity Injections”.

Portfolio Additional Estimates Statements means the Portfolio Additional Estimates Statements that were tabled in the Senate or the House of Representatives in relation to the Bill for this Act and the Bill for the Appropriation Act (No. 3) 2023‑2024.

Portfolio Budget Statements means the Portfolio Budget Statements that were tabled in the Senate or the House of Representatives in relation to the Bill for the Appropriation Act (No. 1) 2023‑2024 and the Bill for the Appropriation Act (No. 2) 2023‑2024.

portfolio statements means:

(a) the Portfolio Budget Statements; and

(b) the Portfolio Additional Estimates Statements.

special account has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

State, 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”.

4 Portfolio statements

The portfolio statements are declared to be relevant documents for the purposes of section 15AB of the Acts Interpretation Act 1901.

Note: 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.

5 Notional transactions between entities that are part of the Commonwealth

For the purposes of this Act, notional transactions between non‑corporate entities are to be treated as if they were real transactions.

Note: 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.

Part 2—Appropriation items

6 Summary of appropriations

The total of the items specified in Schedule 2 is $2,265,360,000.

Note 1: Items in Schedule 2 can be adjusted under Part 3 of this Act.

Note 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.

7 State, ACT, NT and local government items

(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.

(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.

8 Administered items

(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.

9 Administered assets and liabilities items

(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:

(a) in Schedule 2 to this Act; or

(b) in Schedule 1 to the Appropriation Act (No. 1) 2023‑2024; or

(d) in Schedule 1 to the Appropriation Act (No. 3) 2023‑2024.

10 Other departmental items

The amount specified in an other departmental item for a non‑corporate entity may be applied for the departmental expenditure of the entity.

11 Corporate entity items

(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.

(2) If:

(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

(b) Schedule 2 contains a corporate entity item for that entity;

then the entity must be paid the full amount specified in the item.

Part 3—Advance to the Finance Minister

12 Advance to the Finance Minister

(1) If the Finance Minister determined an amount under subsection 12(2) of the Appropriation Act (No. 2) 2023‑2024 before the commencement of this Act, the amount is to be disregarded for the purposes of subsection 12(3) of that Act.

Note: This means that, after the commencement of this Act, the Finance Minister has access to $600 million under section 12 of the Appropriation Act (No. 2) 2023‑2024, regardless of amounts that have already been determined under that section.

(2) If:

(a) this Act appropriates an amount for particular expenditure; and

(b) before the commencement of this Act, the Finance Minister determined an amount (the advanced amount) under section 12 of the Appropriation Act (No. 2) 2023‑2024 for the expenditure;

the amount appropriated by this Act for the expenditure is taken to be reduced (but not below nil) by the advanced amount.

Part 4—Miscellaneous

13 Crediting amounts to special accounts

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.

14 Conditions etc. applying to State, ACT, NT and local government items

(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.

(2) The payment:

(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:

(i) in relation to the outcome; and

(ii) to or for a State, the Australian Capital Territory, the Northern Territory or a local government authority; and

(iii) out of money appropriated by an annual Appropriation Act; and

(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.

(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.

(4) Determinations mentioned in paragraph (2)(a) and determinations made under paragraph (2)(b) are not legislative instruments.

(5) This section does not limit the Commonwealth’s power to:

(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

(b) determine the amounts and times of those payments.

15 Appropriation of the Consolidated Revenue Fund

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.

16 Repeal of this Act

This Act is repealed at the start of 1 July 2026.

Schedule 1—Payments to or for the States, ACT, NT and local government

Note: See section 14.

Column 1	Column 2	Column 3	Column 4

		Minister	Minister
		determining	determining
Entity	Outcome	conditions	payments

Department of Infrastructure, Transport, Regional Development, Communications and the Arts	Strengthening the sustainability, capacity and diversity of Australia's cities and regions including northern Australia, including through facilitating local partnerships between all levels of government and local communities; through investment in infrastructure and measures that stimulate economic growth; and providing grants and financial assistance	Minister for Infrastructure, Transport, Regional Development and Local Government<br>Minister for Northern Australia	Minister for Infrastructure, Transport, Regional Development and Local Government<br>Minister for Northern Australia

Schedule 2—Services for which money is appropriated

Note: See sections 6 and 15.

Abstract
Portfolio	Total
	$'000

Agriculture, Fisheries and Forestry	1,050
Attorney‑General's	20,090
Climate Change, Energy, the Environment and Water	42,600
Defence	320,124
Employment and Workplace Relations	17,506
Finance	440,596
Foreign Affairs and Trade	7,500
Health and Aged Care	160,027
Home Affairs	110,631
Infrastructure, Transport, Regional Development, Communications and the Arts	272,428
Social Services	45,625
Treasury	827,183

Total	2,265,360








APPROPRIATIONS

SUMMARYSummary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Portfolio Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Agriculture, Fisheries and Forestry ‑ ‑ 1,050 1,050
‑ ‑ 274,671 274,671
Attorney‑General's ‑ ‑ 20,090 20,090
‑ ‑ 105,929 105,929
Climate Change, Energy, the ‑ ‑ 42,600 42,600
Environment and Water ‑ ‑ 8,916,550 8,916,550
Defence ‑ ‑ 320,124 320,124
‑ ‑ 11,971,785 11,971,785
Education ‑ ‑ ‑ ‑
152,204 ‑ 22,377 174,581
Employment and Workplace Relations ‑ ‑ 17,506 17,506
‑ ‑ 30,531 30,531
Finance ‑ ‑ 440,596 440,596
‑ ‑ 556,472 556,472
Foreign Affairs and Trade ‑ ‑ 7,500 7,500
‑ ‑ 179,789 179,789
Health and Aged Care ‑ ‑ 160,027 160,027
‑ ‑ 167,882 167,882
Home Affairs ‑ ‑ 110,631 110,631
‑ ‑ 118,776 118,776
Industry, Science and Resources ‑ ‑ ‑ ‑
‑ ‑ 241,859 241,859
Infrastructure, Transport, Regional 5,736 ‑ 266,692 272,428
Development, Communications and 854,916 ‑ 3,409,374 4,264,290
the Arts
Prime Minister and Cabinet ‑ ‑ ‑ ‑
3,635 ‑ 34,317 37,952
Social Services ‑ ‑ 45,625 45,625
‑ ‑ 54,916 54,916
Treasury ‑ ‑ 827,183 827,183
‑ ‑ 32,823 32,823
Total: Bill 4 5,736 ‑ 2,259,624 2,265,360
1,010,755 ‑ 26,118,051 27,128,806

AGRICULTURE, FISHERIES AND FORESTRY PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Agriculture, Fisheries ‑ ‑ 1,050 1,050
and Forestry ‑ ‑ 274,671 274,671
Total: Agriculture, Fisheries and ‑ ‑ 1,050 1,050
Forestry ‑ ‑ 274,671 274,671

AGRICULTURE, FISHERIES AND FORESTRY PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF AGRICULTURE, FISHERIES
AND FORESTRY
Non‑operating
Equity Injections 1,050
56,457
38,054
Total: Department of Agriculture, Fisheries and ‑ ‑ 1,050
Forestry

ATTORNEY‑GENERAL'S PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Attorney‑General's Department ‑ ‑ 354 354
‑ ‑ 6,165 6,165
Administrative Appeals Tribunal ‑ ‑ 335 335
‑ ‑ 2,800 2,800
Australian Criminal Intelligence ‑ ‑ 663 663
Commission ‑ ‑ 3,567 3,567
Australian Federal Police ‑ ‑ 15,838 15,838
‑ ‑ 49,697 49,697
Australian Transaction Reports and ‑ ‑ ‑ ‑
Analysis Centre ‑ ‑ 11,334 11,334
High Court of Australia ‑ ‑ ‑ ‑
‑ ‑ 850 850
National Anti‑Corruption Commission ‑ ‑ ‑ ‑
‑ ‑ 27,839 27,839
Office of the Australian Information ‑ ‑ ‑ ‑
Commissioner ‑ ‑ 1,000 1,000
Office of the Director of Public ‑ ‑ 2,200 2,200
Prosecutions ‑ ‑ 2,177 2,177
Office of Parliamentary Counsel ‑ ‑ 700 700
‑ ‑ ‑ ‑
Office of the Special Investigator ‑ ‑ ‑ ‑
‑ ‑ 500 500
Total: Attorney‑General's ‑ ‑ 20,090 20,090
‑ ‑ 105,929 105,929

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
ATTORNEY‑GENERAL'S DEPARTMENT
Non‑operating
Equity Injections 354
4,809
6,867
Total: Attorney‑General's Department ‑ ‑ 354

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
ADMINISTRATIVE APPEALS TRIBUNAL
Non‑operating
Equity Injections 335
2,800
7,363
Total: Administrative Appeals Tribunal ‑ ‑ 335

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN CRIMINAL INTELLIGENCE
COMMISSION
Non‑operating
Equity Injections 663
3,567
4,240
Total: Australian Criminal Intelligence ‑ ‑ 663
Commission

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN FEDERAL POLICE
Non‑operating
Equity Injections 15,838
49,697
61,575
Total: Australian Federal Police ‑ ‑ 15,838

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
OFFICE OF THE DIRECTOR OF PUBLIC
PROSECUTIONS
Non‑operating
Equity Injections 2,200
2,177
2,200
Total: Office of the Director of Public ‑ ‑ 2,200
Prosecutions

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
OFFICE OF PARLIAMENTARY COUNSEL
Non‑operating
Equity Injections 700
‑
‑
Total: Office of Parliamentary Counsel ‑ ‑ 700

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Climate Change, ‑ ‑ 42,600 42,600
Energy, the Environment and Water ‑ ‑ 8,801,920 8,801,920
Payments to corporate entities:
Australian Institute of Marine Science ‑ ‑
29,246 29,246
Director of National Parks ‑ ‑
36,883 36,883
Murray‑Darling Basin Authority ‑ ‑
9,998 9,998
Sydney Harbour Federation Trust ‑ ‑
25,591 25,591
Bureau of Meteorology ‑ ‑ ‑ ‑
‑ ‑ 10,788 10,788
Great Barrier Reef Marine Park ‑ ‑ ‑ ‑
Authority ‑ ‑ 2,124 2,124
Total: Climate Change, Energy, the ‑ ‑ 42,600 42,600
Environment and Water ‑ ‑ 8,916,550 8,916,550

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF CLIMATE CHANGE,
ENERGY, THE ENVIRONMENT AND WATER
Non‑operating
Administered Assets and Liabilities 42,600
8,777,797
2,253,213
Total: Department of Climate Change, Energy, ‑ ‑ 42,600
the Environment and Water

DEFENCE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Defence ‑ ‑ 189,333 189,333
‑ ‑ 10,977,163 10,977,163
Australian Signals Directorate ‑ ‑ 127,028 127,028
‑ ‑ 967,339 967,339
Australian Submarine Agency ‑ ‑ ‑ ‑
‑ ‑ 8,085 8,085
Department of Veterans' Affairs ‑ ‑ 3,763 3,763
‑ ‑ 11,553 11,553
Payments to corporate entities:
Australian War Memorial ‑ ‑
7,645 7,645
Total: Defence ‑ ‑ 320,124 320,124
‑ ‑ 11,971,785 11,971,785

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF DEFENCE
Non‑operating
Equity Injections 189,333
10,977,163
11,832,391
Total: Department of Defence ‑ ‑ 189,333

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN SIGNALS DIRECTORATE
Non‑operating
Equity Injections 127,028
967,339
421,173
Total: Australian Signals Directorate ‑ ‑ 127,028

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF VETERANS' AFFAIRS
Non‑operating
Equity Injections 1,573
4,548
3,504
Administered Assets and Liabilities 2,190
7,005
2,420
Total: Department of Veterans' Affairs ‑ ‑ 3,763

EDUCATION PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Education ‑ ‑ ‑ ‑
152,204 ‑ 22,377 174,581
Total: Education ‑ ‑ ‑ ‑
152,204 ‑ 22,377 174,581

EMPLOYMENT AND WORKPLACE RELATIONS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Employment and ‑ ‑ 17,506 17,506
Workplace Relations ‑ ‑ 29,374 29,374
Australian Skills Quality Authority ‑ ‑ ‑ ‑
‑ ‑ 1,157 1,157
Total: Employment and Workplace ‑ ‑ 17,506 17,506
Relations ‑ ‑ 30,531 30,531

EMPLOYMENT AND WORKPLACE RELATIONS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF EMPLOYMENT AND
WORKPLACE RELATIONS
Non‑operating
Equity Injections 17,506
29,374
43,502
Total: Department of Employment and ‑ ‑ 17,506
Workplace Relations

FINANCE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Finance ‑ ‑ 440,596 440,596
‑ ‑ 556,472 556,472
Total: Finance ‑ ‑ 440,596 440,596
‑ ‑ 556,472 556,472

FINANCE PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF FINANCE
Non‑operating
Equity Injections 440,596
107,234
6,525
Total: Department of Finance ‑ ‑ 440,596

FOREIGN AFFAIRS AND TRADE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Foreign Affairs and ‑ ‑ 7,500 7,500
Trade ‑ ‑ 166,574 166,574
Australian Secret Intelligence Service ‑ ‑ ‑ ‑
‑ ‑ 11,632 11,632
Australian Trade and Investment ‑ ‑ ‑ ‑
Commission ‑ ‑ 1,583 1,583
Total: Foreign Affairs and Trade ‑ ‑ 7,500 7,500
‑ ‑ 179,789 179,789

FOREIGN AFFAIRS AND TRADE PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF FOREIGN AFFAIRS AND
TRADE
Non‑operating
Administered Assets and Liabilities 7,500
18,851
7,548
Total: Department of Foreign Affairs and Trade ‑ ‑ 7,500

HEALTH AND AGED CARE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Health and Aged Care ‑ ‑ 160,027 160,027
‑ ‑ 120,361 120,361
Payments to corporate entities:
Australian Digital Health Agency ‑ ‑
33,321 33,321
Australian Sports Commission ‑ ‑
2,882 2,882
Aged Care Quality and Safety ‑ ‑ ‑ ‑
Commission ‑ ‑ 850 850
Australian Radiation Protection and ‑ ‑ ‑ ‑
Nuclear Safety Agency ‑ ‑ 10,468 10,468
Total: Health and Aged Care ‑ ‑ 160,027 160,027
‑ ‑ 167,882 167,882

HEALTH AND AGED CARE PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF HEALTH AND AGED CARE
Non‑operating
Equity Injections 119,889
116,612
126,415
Administered Assets and Liabilities 40,138
3,749
1,006,137
Total: Department of Health and Aged Care ‑ ‑ 160,027

HOME AFFAIRS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Home Affairs ‑ ‑ 45,425 45,425
‑ ‑ 52,002 52,002
Australian Security Intelligence ‑ ‑ 7,491 7,491
Organisation ‑ ‑ 63,951 63,951
National Emergency Management ‑ ‑ 57,715 57,715
Agency ‑ ‑ 2,823 2,823
Total: Home Affairs ‑ ‑ 110,631 110,631
‑ ‑ 118,776 118,776

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF HOME AFFAIRS
Non‑operating
Equity Injections 45,425
49,919
41,558
Total: Department of Home Affairs ‑ ‑ 45,425

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN SECURITY INTELLIGENCE
ORGANISATION
Non‑operating
Equity Injections 7,491
63,951
64,540
Total: Australian Security Intelligence ‑ ‑ 7,491
Organisation

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
NATIONAL EMERGENCY MANAGEMENT
AGENCY
Non‑operating
Administered Assets and Liabilities 57,715
‑
‑
Total: National Emergency Management ‑ ‑ 57,715
Agency

INDUSTRY, SCIENCE AND RESOURCES PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Industry, Science and ‑ ‑ ‑ ‑
Resources ‑ ‑ 46,885 46,885
Payments to corporate entities:
Australian Nuclear Science and ‑ ‑
Technology Organisation 117,011 117,011
Commonwealth Scientific and ‑ ‑
Industrial Research Organisation 50,700 50,700
National Reconstruction Fund ‑ ‑
Corporation 14,200 14,200
Geoscience Australia ‑ ‑ ‑ ‑
‑ ‑ 13,063 13,063
Total: Industry, Science and ‑ ‑ ‑ ‑
Resources ‑ ‑ 241,859 241,859

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Infrastructure, 5,736 ‑ 260,596 266,332
Transport, Regional Development, 854,916 ‑ 3,228,475 4,083,391
Communications and the Arts
Payments to corporate entities:
Australian National Maritime Museum 1,100 1,100
2,795 2,795
National Film and Sound Archive of ‑ ‑
Australia 9,813 9,813
National Gallery of Australia 996 996
27,818 27,818
National Library of Australia 1,500 1,500
16,843 16,843
National Museum of Australia 2,000 2,000
8,838 8,838
National Portrait Gallery of Australia ‑ ‑
205 205
Old Parliament House 500 500
6,072 6,072
Australian Communications and Media ‑ ‑ ‑ ‑
Authority ‑ ‑ 2,000 2,000
National Archives of Australia ‑ ‑ ‑ ‑
‑ ‑ 7,300 7,300
National Capital Authority ‑ ‑ ‑ ‑
‑ ‑ 99,215 99,215
Total: Infrastructure, Transport, 5,736 ‑ 266,692 272,428
Regional Development, 854,916 ‑ 3,409,374 4,264,290
Communications and the Arts

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS AND THE ARTS
Operating
Outcome 3 ‑
Strengthening the sustainability, capacity and 5,736 ‑ 5,736
diversity of Australia's cities and regions 369,610 ‑ 369,610
including northern Australia, including through 669,330 ‑ 669,330
facilitating local partnerships between all levels
of government and local communities; through
investment in infrastructure and measures that
stimulate economic growth; and providing grants
and financial assistance
Total: Operating 5,736 ‑ 5,736
Non‑operating
Administered Assets and Liabilities 260,596
3,228,475
3,829,129
Total: Non‑operating 260,596
Total: Department of Infrastructure, Transport, 5,736 ‑ 266,332
Regional Development, Communications
and the Arts

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Non‑operating
$'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS AND THE ARTS FOR
PAYMENT TO
AUSTRALIAN NATIONAL MARITIME 1,100
MUSEUM 2,795
1,717

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Non‑operating
$'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS AND THE ARTS FOR
PAYMENT TO
NATIONAL GALLERY OF AUSTRALIA 996
27,818
17,043

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Non‑operating
$'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS AND THE ARTS FOR
PAYMENT TO
NATIONAL LIBRARY OF AUSTRALIA 1,500
16,843
9,650

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Non‑operating
$'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS AND THE ARTS FOR
PAYMENT TO
NATIONAL MUSEUM OF AUSTRALIA 2,000
8,838
1,948

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Non‑operating
$'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS AND THE ARTS FOR
PAYMENT TO
OLD PARLIAMENT HOUSE 500
6,072
4,414

PRIME MINISTER AND CABINET PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Payments to corporate entities:
Aboriginal Hostels Limited ‑ ‑
3,048 3,048
Australian Institute of Aboriginal and ‑ ‑
Torres Strait Islander Studies 294 294
Indigenous Business Australia ‑ ‑
22,850 22,850
National Indigenous Australians ‑ ‑ ‑ ‑
Agency 3,635 ‑ 2,101 5,736
Office of National Intelligence ‑ ‑ ‑ ‑
‑ ‑ 6,024 6,024
Total: Prime Minister and Cabinet ‑ ‑ ‑ ‑
3,635 ‑ 34,317 37,952

SOCIAL SERVICES PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Services Australia ‑ ‑ 45,625 45,625
‑ ‑ 54,916 54,916
Total: Social Services ‑ ‑ 45,625 45,625
‑ ‑ 54,916 54,916

SOCIAL SERVICES PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
SERVICES AUSTRALIA
Non‑operating
Equity Injections 45,625
54,916
179,386
Total: Services Australia ‑ ‑ 45,625

TREASURY PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of the Treasury ‑ ‑ 825,000 825,000
‑ ‑ ‑ ‑
Australian Bureau of Statistics ‑ ‑ 2,183 2,183
‑ ‑ 5,549 5,549
Australian Competition and Consumer ‑ ‑ ‑ ‑
Commission ‑ ‑ 1,100 1,100
Australian Taxation Office ‑ ‑ ‑ ‑
‑ ‑ 26,174 26,174
Total: Treasury ‑ ‑ 827,183 827,183
‑ ‑ 32,823 32,823

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF THE TREASURY
Non‑operating
Administered Assets and Liabilities 825,000
‑
171,153
Total: Department of the Treasury ‑ ‑ 825,000

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2023‑2024 Budget Appropriation (italic figures)—2023‑2024 Actual Available Appropriation (light figures)—2022‑2023
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN BUREAU OF STATISTICS
Non‑operating
Equity Injections 2,183
5,549
2,244
Total: Australian Bureau of Statistics ‑ ‑ 2,183

[Minister’s second reading speech made in—

House of Representatives on 7 February 2024

Senate on 26 February 2024]

(5/24)

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8

Appropriation Act (No. 4) 2023‑2024

No. 13, 2024

An Act to appropriate additional money out of the Consolidated Revenue Fund for certain expenditure, and for related purposes

Contents

Part 1—Preliminary

1 Short title

2 Commencement

3 Definitions

4 Portfolio statements

5 Notional transactions between entities that are part of the Commonwealth

Part 2—Appropriation items

6 Summary of appropriations

7 State, ACT, NT and local government items

8 Administered items

9 Administered assets and liabilities items

10 Other departmental items

11 Corporate entity items

Part 3—Advance to the Finance Minister

12 Advance to the Finance Minister

Part 4—Miscellaneous

13 Crediting amounts to special accounts

14 Conditions etc. applying to State, ACT, NT and local government items

15 Appropriation of the Consolidated Revenue Fund

16 Repeal of this Act

Schedule 1—Payments to or for the States, ACT, NT and local government

Schedule 2—Services for which money is appropriated

Appropriation Act (No. 4) 2023-2024

No. 13, 2024

An Act to appropriate additional money out of the Consolidated Revenue Fund for certain expenditure, and for related purposes

[Assented to 8 April 2024]

The Parliament of Australia enacts:

Part 1—Preliminary

1 Short title

This Act is the Appropriation Act (No. 4) 2023‑2024.

2 Commencement

To navigate the Appropriation Act (No. 4) 2023-2024, practitioners must master several distinct statutory and public-finance concepts defined in section 3 of the Act and the broader Public Governance, Performance and Accountability Act 2013 (Cth) (PGPA Act).

The first distinction is between "corporate entities" and "non-corporate entities". Under section 3, a corporate entity is either a corporate Commonwealth entity or a Commonwealth company under the PGPA Act. These are legally distinct from the Commonwealth and can hold property and sue in their own right (for example, the Australian National Maritime Museum or Indigenous Business Australia). Conversely, a non-corporate entity refers to a non-corporate Commonwealth entity (such as a department of state or executive agency) or the High Court. This distinction governs how funds are legally disbursed: departmental items are held by the Commonwealth and managed by agencies, whereas corporate entity items must be paid directly over to the corporate entity under section 11.

The second conceptual framework involves the categorization of appropriation items in Schedule 2:

Administered Items: Defined in section 3 as amounts set out opposite an outcome under the heading "New Administered Outcomes". These are funds managed by a non-corporate entity on behalf of the Commonwealth for the benefit of external parties (for example, specific public programs or transfer payments).
Administered Assets and Liabilities Items: Under section 9, these are amounts opposite the heading "Administered Assets and Liabilities" and are applied specifically to acquire assets, make loans, or pay liabilities to achieve specified outcomes across multiple annual appropriation acts.
Other Departmental Items: Represented in Schedule 2 as "Equity Injections" (section 3). These are capital allocations for the internal operational capacity of a non-corporate entity, such as purchasing IT infrastructure, buildings, or specialized equipment.
State, ACT, NT and Local Government Items: Defined as amounts opposite outcomes under the heading "Payments to States, ACT, NT and local government" (section 3). Under section 7, these funds can only be applied to make payments to state, territory, or local authorities to contribute to specified outcomes.

Another critical concept is the statutory treatment of "notional transactions" under section 5. In public finance, agencies within the single legal entity of the Commonwealth cannot contract with or pay one another in a strictly legal sense. Section 5 creates a statutory legal fiction, treating notional transactions between non-corporate entities as real transactions. This ensures that when one department "pays" another for services, the payment is legally debited from its appropriation item, satisfying the transparency requirements of section 76 of the PGPA Act.

Finally, section 4 declares the "portfolio statements" (the Portfolio Budget Statements and Portfolio Additional Estimates Statements) to be relevant documents under section 15AB of the Acts Interpretation Act 1901. This means that the explanatory statements tabled in Parliament are legally admissible extrinsic aids. Courts, auditors, and administrators can look directly at these statements to interpret the precise, intended scope of the outcomes and activities funded by the Act.

The Appropriation Act (No. 4) 2023-2024 directly impacts Commonwealth public sector entities, state and local government authorities, and the private-sector entities that supply goods, services, or infrastructure to the state.

Within the Commonwealth public sector, the Act dictates the capital and non-operating limits of twelve specific portfolios listed in the Schedule 2 abstract. The non-corporate entities receiving significant equity injections or capital uplifts include the Department of Finance ($440.596 million), the Department of Defence ($189.333 million), the Australian Signals Directorate ($127.028 million), and Services Australia ($45.625 million). These agencies are directly affected because the Act establishes the hard statutory ceiling on their capital expansion and technology procurement programs for the remainder of the 2023-2024 fiscal year.

Corporate Commonwealth entities are also heavily affected. Schedule 2 outlines direct capital allocations ("Non-operating" items) for entities such as the Australian National Maritime Museum ($1.1 million), the National Gallery of Australia ($996,000), the National Library of Australia ($1.5 million), and the National Museum of Australia ($2.0 million). Under the Department of Climate Change, Energy, the Environment and Water, corporate entities such as the Australian Institute of Marine Science and the Director of National Parks must monitor these supplementary allocations, as they govern their statutory capital projects.

At the intergovernmental level, state, territory, and local government authorities are directly affected by the allocations under Schedule 1 and section 7. Specifically, the Department of Infrastructure, Transport, Regional Development, Communications and the Arts receives $5.736 million under a "State, ACT, NT and local government item" for Outcome 3 (strengthening cities, regions, and northern Australia). This funding flows directly to local and state jurisdictions, meaning regional planners and local council financial officers must engage with the specific conditions attached to these funds.

For the private sector, the Act is an economic driver that dictates where federal capital expenditure will be concentrated. Technology vendors, defense contractors, construction firms, and professional service providers bidding for government tenders are affected by these allocations. An equity injection of $127.028 million into the Australian Signals Directorate or $189.333 million into the Department of Defence signals imminent procurement cycles, shifting market demand and creating concentrated commercial opportunities for compliant private enterprises.

The Act establishes specific statutory duties for ministers and public officials, while carving out particular funding rights for corporate entities.

For public officials governing non-corporate Commonwealth entities, the primary duty is to ensure that expenditure does not exceed the limits specified in Schedule 2, in strict accordance with the PGPA Act. Section 15 of the Act appropriates the Consolidated Revenue Fund "as necessary" but only for the purposes of the Act. This means public officials have a duty to ensure that "administered items" (under section 8) and "administered assets and liabilities items" (under section 9) are applied solely to contribute to the specific outcomes outlined in the portfolio statements. If an official applies these funds to activities outside the scope of those outcomes, they commit an ultra vires act and violate their duties of care and diligence under the PGPA Act.

Section 11(2) creates a powerful statutory right for corporate entities. It states that if a corporate entity item is contained in Schedule 2, and another Act provides that the corporate entity must be paid amounts appropriated by Parliament for its purposes, then the entity must be paid the full amount specified in the item. This strips the executive government of administrative discretion to withhold funded capital injections from independent statutory corporations, guaranteeing these entities their full allocated capital.

Conversely, section 14 imposes significant duties on state, territory, and local governments seeking to access the $5.736 million appropriated under Schedule 1. Section 14(2)(a) mandates that any such payment must be made on the terms and conditions determined in writing by the specified Ministers (for Outcome 3, the Minister for Infrastructure, Transport, Regional Development and Local Government, and the Minister for Northern Australia). Under section 14(2)(b), the payments must also be made in accordance with ministerial determinations as to the exact amounts and timing of the payments.

This framework creates a unilateral right for federal Ministers to dictate policy compliance, matching funding milestones to specific municipal or regional outcomes. While these Ministers have the power to make these determinations before or after the commencement of the Act (section 14(3)), they are under a duty to do so in writing. These determinations are explicitly declared not to be legislative instruments under section 14(4), meaning they are insulated from parliamentary disallowance and are subject to minimal external oversight.

The Appropriation Act (No. 4) 2023-2024 does not contain typical regulatory penalties, criminal offences, or civil fines directed at private individuals or corporations. Instead, its enforcement mechanism is constitutional, administrative, and internal to the Commonwealth public sector.

The primary constitutional enforcement mechanism is section 83 of the Australian Constitution, which mandates that no money shall be drawn from the Treasury of the Commonwealth except under an appropriation made by law. If a department spends funds in excess of the amounts authorized in Schedule 2, or misapplies them to an outcome not covered by the Act, the expenditure is unconstitutional. The Australian National Audit Office (ANAO) and the Auditor-General actively enforce these limits through rigorous annual compliance audits. Any unauthorized drawing from the CRF is flagged as a breach of section 83 in the agency’s financial statements, leading to severe reputational damage, parliamentary scrutiny during Senate Estimates, and mandatory remedial disclosures.

For public servants and officials who authorize or execute unconstitutional or ultra vires payments, enforcement is handled through the disciplinary and civil liability frameworks of the PGPA Act and the Public Service Act 1999 (Cth). Under sections 25 to 29 of the PGPA Act, officials owe statutory duties of care, diligence, good faith, and proper use of position and information. A deliberate or negligent misapplication of appropriated funds constitutes a breach of these duties.

Penalties for public sector officials who breach these standards include:

Termination of employment under the Public Service Commissioner's directions or the agency's enterprise agreement.
Personal civil liability to repay losses incurred by the Commonwealth due to gross negligence or misconduct under the PGPA framework.
Criminal prosecution under the Criminal Code Act 1995 (Cth) if the misapplication of funds involves fraud, corruption, or the deliberate abuse of public office.

For third-party recipients, such as state authorities or private contractors, enforcement of the conditions attached to the funding is contractual and administrative. Under section 14, if a state or local government authority breaches the written terms and conditions set by the Minister for Infrastructure, the Commonwealth can exercise its enforcement rights. These typically include withholding future progress payments, demanding the repayment of unspent or misapplied allocations, or terminating the underlying funding agreement.

The Appropriation Act (No. 4) 2023-2024 does not operate in isolation; it is deeply integrated with the constitutional, administrative, and statutory frameworks governing Australian public finance.

First, the Act interacts directly with the Australian Constitution. Section 81 of the Constitution requires all revenues or moneys raised or received by the Executive Government of the Commonwealth to form one Consolidated Revenue Fund, to be appropriated for the purposes of the Commonwealth. Section 15 of this Act provides the statutory link, formally appropriating the CRF for the purposes of the services listed in Schedule 2.

Second, the Act is subordinate to, and dependent on, the PGPA Act. Section 6 explicitly notes that the items specified in Schedule 2 are subject to adjustment under the PGPA Act. Specifically:

Section 74 of the PGPA Act allows agencies to retain certain receipts (such as departmental revenue or cost-recovery fees) and increase their operating or capital boundaries accordingly, effectively modifying the statutory limits set by the Appropriation Act.
Section 75 of the PGPA Act provides for the transfer of functions between non-corporate Commonwealth entities. If a government function is moved from one department to another mid-year, the Minister for Finance can issue a determination adjusting the appropriations in Schedule 2 of this Act to reflect the transfer.

The Act also features a highly technical interaction with Appropriation Act (No. 2) 2023-2024 regarding the "Advance to the Finance Minister" (AFM). Under section 12(1) of this Act, any amount determined by the Finance Minister under section 12(2) of Act No. 2 before the commencement of this Act is to be disregarded for the purposes of section 12(3) of that Act. This means that the Finance Minister’s $600 million emergency buffer under Act No. 2 is legally reset, restoring the full $600 million capability for the remainder of the financial year regardless of previous drawdowns.

To prevent double-dipping, section 12(2) dictates that if this Act appropriates funds for an expense that has already received an AFM advance under Act No. 2, the allocation in this Act is automatically reduced by that advanced amount. This ensures that the total cash drawn from the CRF matches the true legislative intent and prevents unauthorized surplus spending.

Additionally, section 4 interacts with section 15AB of the Acts Interpretation Act 1901. By declaring portfolio statements to be relevant documents, the Act integrates these administrative budget papers into the statutory interpretation framework. Consequently, if there is ambiguity regarding whether an "Equity Injection" to the Department of Health and Aged Care ($119.889 million) can be spent on a specific digital health program, the Portfolio Additional Estimates Statements serve as the governing legal reference to resolve the dispute.

Because federal appropriation acts are designed as single-use, time-bound financial instruments, they do not possess a complex, multi-year amendment history. The Appropriation Act (No. 4) 2023-2024 was passed by both Houses of Parliament and assented to on 8 April 2024 in its original form.

The Act is structured as a temporary statute. Section 16 provides for its automatic repeal on 1 July 2026. This sunsetting mechanism is standard practice for annual appropriation acts, ensuring that old spending authorizations do not clutter the Commonwealth statute book indefinitely. Once the Act is repealed, any unspent funds that have not been legally committed or transitioned into other accounts are returned to the CRF, and the statutory authority to draw down on those specific line items terminates.

While the text of the Act itself is not amended over time, its operational allocations are designed to be modified dynamically through administrative determinations. These are not legislative amendments passed by Parliament, but rather executive adjustments authorized by other acts. For example, any transfers of functions under section 75 of the PGPA Act or receipts retained under section 74 of the PGPA Act will alter the practical figures in the schedule.

Similarly, the reset of the Advance to the Finance Minister in section 12 represents an amendment to the operational limits of a prior act (Appropriation Act (No. 2) 2023-2024). Rather than physically amending the text of Act No. 2, section 12 of this Act uses a overriding statutory provision to modify how the limits in Act No. 2 are calculated. This prevents the need for retrospective legislative amendments to past budget bills, allowing the executive to manage late-year capital demands through new legislative instruments.

As is typical for annual federal appropriation acts, the Appropriation Act (No. 4) 2023-2024 has not been the subject of direct litigation. However, it exists within a highly contested constitutional landscape defined by landmark High Court of Australia rulings on the scope of the Commonwealth's spending power.

The most critical precedent governing this Act is Williams v Commonwealth [2012] HCA 23 (Williams (No. 1)) and its subsequent refinement in Williams v Commonwealth (No. 2) [2014] HCA 23 (Williams (No. 2)). In these cases, the High Court established that an appropriation act does not, of itself, provide the Commonwealth with the executive power to spend money or engage in commercial activities. The High Court rejected the "common law" view that the Commonwealth could spend money on any subject matter simply because Parliament had passed an appropriation bill. Instead, the Commonwealth must possess either:

A valid statutory head of power (enacted under a specific constitutional head of power in section 51 of the Constitution) authorizing the underlying program; or
An exceptional, recognized executive power (such as the nationhood power) that does not require statutory authority.

This constitutional restriction directly limits the operational safety of the Appropriation Act (No. 4) 2023-2024. For example, the appropriation of $5.736 million under Schedule 1 for local government partnerships in regional Australia must be supported by an independent statutory framework or fall strictly within section 96 of the Constitution (grants to States). If the Commonwealth attempts to bypass the States and fund local councils directly under the guise of this Act without a separate, constitutionally valid statutory scheme, that program remains highly vulnerable to a Williams-style constitutional challenge.

Another relevant precedent is Pape v Commissioner of Taxation [2009] HCA 23. In Pape, the High Court confirmed that section 81 of the Constitution does not grant the Commonwealth an unrestricted power to spend money for any purpose it deems fit. The spending must be tethered to a substantive legislative or executive power. Consequently, while the Appropriation Act (No. 4) 2023-2024 legally clears the hurdle of drawing money out of the CRF under section 83, it does not immunize the underlying expenditure from constitutional challenge if the executive programs funded by these equity injections or administered items exceed the legislative boundaries of the Commonwealth.

For corporate counsel, compliance professionals, and public-sector auditors, the Appropriation Act (No. 4) 2023-2024 contains several structural traps and regulatory illusions that require careful navigation.

+---------------------------------------------------------------------------------------------------------+
|                                           STRUCTURAL GOTCHAS                                            |
+------------------------------------+--------------------------------------------------------------------+
| Gotcha                             | Practical Regulatory Risk                                          |
+------------------------------------+--------------------------------------------------------------------+
| The AFM Reset Illusion             | Section 12(1) expands the executive's unilateral spending limit    |
|                                    | by $600m late-year, bypassing immediate Parliamentary scrutiny.    |
+------------------------------------+--------------------------------------------------------------------+
| Non-Legislative Determinations     | Section 14(4) conditions on State/local funding are non-reviewable |
|                                    | and immune to Parliamentary disallowance, hiding policy baselines.|
+------------------------------------+--------------------------------------------------------------------+
| The Williams Constitutional Trap   | Schedule 2 allocations do not equal legal validity; programs       |
|                                    | lacking a constitutional head of power are highly vulnerable.      |
+------------------------------------+--------------------------------------------------------------------+
| Notional Transaction Complexity    | Section 5 forces internal agency transfers to be run like external |
|                                    | commercial contracts, escalating compliance overhead.              |
+------------------------------------+--------------------------------------------------------------------+

First, the AFM Reset Illusion under section 12(1) is a significant executive power-play disguised as administrative cleanup. By directing that prior emergency allocations under Appropriation Act (No. 2) 2023-2024 be "disregarded," the legislature effectively hands the Finance Minister an unencumbered $600 million discretionary spending pool late in the financial year. This bypasses the standard parliamentary scrutiny that would normally accompany a request for a new $600 million appropriation, concentrating significant fiscal power within the executive.

Second, the Non-Legislative Instrument Loophole in section 14(4) strips away key public law protections. Because ministerial determinations regarding the terms, conditions, amounts, and timing of payments to state and local governments are declared not to be legislative instruments, they are exempt from the Legislation Act 2003 (Cth). They do not need to be registered on the Federal Register of Legislation, are not subject to parliamentary disallowance, and are immune to sunsetting. This allows the Minister for Infrastructure and the Minister for Northern Australia to quietly impose highly political or commercially restrictive conditions on funding without public or parliamentary oversight.

Third, the Williams Constitutional Trap remains a latent risk for commercial contractors and local councils. Recipient organizations frequently assume that if a program is explicitly named and funded under Schedule 2 of this Act, the program is legally secure. This is a dangerous illusion. If a local government authority accepts regional development funds under Schedule 1, and the program lacks a robust constitutional foundation, a third party could challenge the validity of the payments. This would halt the program mid-stream, leaving councils and their private-sector contractors exposed to severe financial loss and unrecoverable capital outlays.

Finally, the Notional Transactions Complexity in section 5 creates a major compliance burden for public sector CFOs. Because notional transactions between Commonwealth agencies are legally treated as real transactions, internal service-level agreements and inter-departmental desk allocations must be managed with the same rigorous transactional accounting as third-party commercial contracts. A failure to correctly track and debit a notional transaction from the correct departmental item can result in an inadvertent breach of section 83 of the Constitution.

Compliance with the Appropriation Act (No. 4) 2023-2024 requires distinct, actionable pathways depending on whether you are a state or local government official, a corporate Commonwealth entity executive, or a departmental Chief Financial Officer (CFO).

For State, Territory, and Local Government Officials

Request Written Determinations: Before committing any capital to projects funded under Schedule 1 (Infrastructure, Transport, Regional Development, Communications and the Arts), formally request the written determinations issued by the Minister for Infrastructure or the Minister for Northern Australia under section 14(3). Do not rely on verbal assurances or press releases, as these determinations are not published on the Federal Register of Legislation.
Establish Ring-Fenced Accounts: Set up isolated ledger accounts to track the receipt and disbursement of the $5.736 million regional funding. This ensures you can demonstrate absolute compliance with the ministerially determined terms and conditions, mitigating the risk of a Commonwealth clawback.
Perform Constitutional Due Diligence: Ensure that any project funded directly by the Commonwealth has an established link to a federal head of power (such as the communications or interstate trade power) to protect against Williams class-action disruptions.

For Corporate Commonwealth Entities

Enforce Section 11(2) Drawdowns: If you are a finance officer at a corporate entity listed in Schedule 2 (such as the National Gallery or National Library), cross-reference your establishing legislation. If your enabling Act contains a clause requiring the Commonwealth to pay over parliamentary appropriations, issue a formal demand to the portfolio department for the immediate and full transfer of the non-operating capital item allocated to you in Schedule 2.
Monitor Non-Operating Allocations: Ensure that funds received under the "Non-operating" column are applied exclusively for capital purchases, asset acquisitions, or liability reductions. Do not blend these allocations with your general operating revenue, as this will trigger severe compliance findings during ANAO audits.

For Departmental CFOs and Public Sector Governance Officers

Apply Section 12(2) Offsets: Immediately audit all previous determinations made under the Advance to the Finance Minister (AFM) in Appropriation Act (No. 2) 2023-2024. If your agency received an AFM advance for capital expenditure that is now formally funded under Schedule 2 of this Act, manually reduce your drawing limit by that exact advanced amount. Failure to apply this offset will result in double-drawing, triggering an unconstitutional breach of section 83.
Standardise Notional Transaction Debits: Under section 5, treat all inter-agency transfers as real transactions. Ensure that your internal ledger systems are configured to automatically debit the correct departmental items whenever another Commonwealth agency utilizes your infrastructure, software, or personnel.
Align Spending with Portfolio Statements: Establish strict internal controls to verify that every dollar spent from an "administered item" or "administered assets and liabilities item" directly contributes to the specific outcomes defined in the Portfolio Additional Estimates Statements. Any deviation will constitute an ultra vires use of public funds under the PGPA Act.

Appropriation Act (No. 4) 2023-2024

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