Appropriation Act (No. 4) 2024-2025

The Appropriation Act (No. 4) 2024-2025 is an annual supplementary budget law that appropriates an additional $5,080,634,000 from the Consolidated Revenue Fund (CRF) for the 2024-2025 financial year. This Act is part of the Commonwealth's supplementary budget framework, operating alongside Appropriation Act (No. 3) 2024-2025 to fund expenditures that were either not foreseen at the time of the main budget (Acts No. 1 and No. 2 of 2024-2025) or require urgent capital injections mid-year.

Mechanically, the Act distributes this $5.08 billion across various Commonwealth portfolios. The vast majority of this appropriation is directed to non-operating items, specifically administered assets and liabilities and equity injections, which total $5,073,815,000. In contrast, the allocation for State, ACT, NT, and local government items is a modest $6,819,000.

A primary driver of the Act is a massive capital allocation of $3,683,834,000 to the Department of Climate Change, Energy, the Environment and Water (DCCEEW). This represents over 72% of the entire supplementary appropriation. This funding is primarily designated as an administered assets and liabilities item, which allows the department to acquire assets or fund capital programs on behalf of the Commonwealth. Other significant allocations include $494,032,000 for the Defence portfolio (specifically equity injections for the Department of Defence and the Australian Signals Directorate) and $373,488,000 for the Department of Infrastructure, Transport, Regional Development, Communications and the Arts.

The Act also performs a critical executive funding function in section 12 by resetting the Advance to the Finance Minister (AFM). Under subsection 12(1), any amounts determined by the Finance Minister under the AFM provisions of prior to the commencement of this Act are disregarded for the purposes of the spending limits in that earlier Act. This mechanism restores the Finance Minister's access to the full $600 million AFM allocation under Act No. 2, effectively refilling an emergency spending account without requiring immediate, detailed parliamentary scrutiny for those future expenditures. Section 16 provides a self-repeal date of 1 July 2027, giving the Commonwealth a standard two-year window to draw down and audit the funds.

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Commonwealth Coat of Arms of Australia

Appropriation Act (No. 4) 2024‑2025

No. 5, 2025

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) 2024-2025

No. 5, 2025

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

[Assented to 14 February 2025]

The Parliament of Australia enacts:

Part 1—Preliminary

1 Short title

This Act is the Appropriation Act (No. 4) 2024‑2025.

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. 14 February 2025

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) 2024‑2025.

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) 2024‑2025 and the Bill for the Appropriation Act (No. 2) 2024‑2025.

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 $5,080,634,000.

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) 2024‑2025; or

(d) in Schedule 1 to the Appropriation Act (No. 3) 2024‑2025.

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) 2024‑2025 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) 2024‑2025, 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) 2024‑2025 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 2027.

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 Education	Improved early learning, schooling, student educational outcomes and transitions to and from school through access to quality early childhood education and care, support, parent engagement, quality teaching and learning environments	Minister for Education<br>	Minister for Education<br>
National Indigenous Australians Agency	Lead the development and implementation of the Australian Government's agenda to support the self-determination and aspirations of Aboriginal and Torres Strait Islander peoples and communities through working in partnership and effectively delivering programs	Minister for Indigenous Australians	Minister for Indigenous Australians

Schedule 2—Services for which money is appropriated

Note: See sections 6 and 15.

Abstract
Portfolio	Total
	$'000

Agriculture, Fisheries and Forestry	250
Attorney‑General's	12,855
Climate Change, Energy, the Environment and Water	3,683,834
Defence	494,032
Education	6,819
Finance	245,868
Foreign Affairs and Trade	75,735
Health and Aged Care	48,189
Home Affairs	51,524
Infrastructure, Transport, Regional Development, Communications and the Arts	373,488
Prime Minister and Cabinet	3,785
Social Services	59,946
Treasury	24,309

Total	5,080,634








APPROPRIATIONS

SUMMARYSummary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Portfolio Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Agriculture, Fisheries and Forestry ‑ ‑ 250 250
‑ ‑ 283,330 283,330
Attorney‑General's ‑ ‑ 12,855 12,855
‑ 3,000 179,083 182,083
Climate Change, Energy, the ‑ ‑ 3,683,834 3,683,834
Environment and Water ‑ ‑ 2,722,845 2,722,845
Defence ‑ ‑ 494,032 494,032
‑ ‑ 11,647,907 11,647,907
Education 3,034 ‑ 3,785 6,819
130,538 ‑ 33,561 164,099
Employment and Workplace Relations ‑ ‑ ‑ ‑
‑ ‑ 69,831 69,831
Finance ‑ ‑ 245,868 245,868
‑ 6,536 1,564,766 1,571,302
Foreign Affairs and Trade ‑ ‑ 75,735 75,735
‑ ‑ 443,170 443,170
Health and Aged Care ‑ ‑ 48,189 48,189
‑ ‑ 123,477 123,477
Home Affairs ‑ ‑ 51,524 51,524
‑ ‑ 146,510 146,510
Industry, Science and Resources ‑ ‑ ‑ ‑
‑ ‑ 200,398 200,398
Infrastructure, Transport, Regional ‑ ‑ 373,488 373,488
Development, Communications and 919,237 ‑ 3,723,530 4,642,767
the Arts
Prime Minister and Cabinet 3,785 ‑ ‑ 3,785
3,744 ‑ 31,654 35,398
Social Services ‑ ‑ 59,946 59,946
‑ ‑ 242,392 242,392
Treasury ‑ ‑ 24,309 24,309
‑ ‑ 1,578,231 1,578,231
Total: Bill 4 6,819 ‑ 5,073,815 5,080,634
1,053,519 9,536 22,990,685 24,053,740

AGRICULTURE, FISHERIES AND FORESTRY PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Agriculture, Fisheries ‑ ‑ 250 250
and Forestry ‑ ‑ 283,330 283,330
Total: Agriculture, Fisheries and ‑ ‑ 250 250
Forestry ‑ ‑ 283,330 283,330

AGRICULTURE, FISHERIES AND FORESTRY PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
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 250
46,116
57,257
Total: Department of Agriculture, Fisheries and ‑ ‑ 250
Forestry

ATTORNEY‑GENERAL'S PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Attorney‑General's Department ‑ ‑ ‑ ‑
‑ ‑ 3,166 3,166
Administrative Review Tribunal ‑ ‑ ‑ ‑
‑ ‑ 2,316 2,316
Australian Criminal Intelligence ‑ ‑ ‑ ‑
Commission ‑ ‑ 23,606 23,606
Australian Federal Police ‑ ‑ 3,440 3,440
‑ ‑ 44,550 44,550
Australian Security Intelligence ‑ ‑ 100 100
Organisation ‑ ‑ 87,053 87,053
Australian Transaction Reports and ‑ ‑ ‑ ‑
Analysis Centre ‑ ‑ 15,050 15,050
High Court of Australia ‑ ‑ ‑ ‑
‑ ‑ 550 550
National Anti‑Corruption Commission ‑ ‑ 9,315 9,315
‑ ‑ 1,692 1,692
Office of the Director of Public ‑ ‑ ‑ ‑
Prosecutions ‑ 3,000 ‑ 3,000
Office of Parliamentary Counsel ‑ ‑ ‑ ‑
‑ ‑ 600 600
Office of the Special Investigator ‑ ‑ ‑ ‑
‑ ‑ 500 500
Total: Attorney‑General's ‑ ‑ 12,855 12,855
‑ 3,000 179,083 182,083

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN FEDERAL POLICE
Non‑operating
Equity Injections 3,440
44,550
65,535
Total: Australian Federal Police ‑ ‑ 3,440

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN SECURITY INTELLIGENCE
ORGANISATION
Non‑operating
Equity Injections 100
87,053
70,118
Total: Australian Security Intelligence ‑ ‑ 100
Organisation

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
NATIONAL ANTI‑CORRUPTION COMMISSION
Non‑operating
Equity Injections 9,315
1,692
31,465
Total: National Anti‑Corruption Commission ‑ ‑ 9,315

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Climate Change, ‑ ‑ 3,680,833 3,680,833
Energy, the Environment and Water ‑ ‑ 2,586,585 2,586,585
Payments to corporate entities:
Australian Institute of Marine Science ‑ ‑
11,416 11,416
Director of National Parks 300 300
72,288 72,288
Sydney Harbour Federation Trust ‑ ‑
18,911 18,911
Bureau of Meteorology ‑ ‑ 2,701 2,701
‑ ‑ 28,093 28,093
Great Barrier Reef Marine Park ‑ ‑ ‑ ‑
Authority ‑ ‑ 5,552 5,552
Total: Climate Change, Energy, the ‑ ‑ 3,683,834 3,683,834
Environment and Water ‑ ‑ 2,722,845 2,722,845

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
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 3,680,833
2,567,280
8,820,397
Total: Department of Climate Change, Energy, ‑ ‑ 3,680,833
the Environment and Water

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Non‑operating
$'000
DEPARTMENT OF CLIMATE CHANGE,
ENERGY, THE ENVIRONMENT AND WATER
FOR PAYMENT TO
DIRECTOR OF NATIONAL PARKS 300
72,288
36,883

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
BUREAU OF METEOROLOGY
Non‑operating
Equity Injections 2,701
28,093
9,232
Total: Bureau of Meteorology ‑ ‑ 2,701

DEFENCE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Defence ‑ ‑ 484,030 484,030
‑ ‑ 10,468,740 10,468,740
Australian Signals Directorate ‑ ‑ 10,002 10,002
‑ ‑ 1,017,281 1,017,281
Australian Submarine Agency ‑ ‑ ‑ ‑
‑ ‑ 52,843 52,843
Department of Veterans' Affairs ‑ ‑ ‑ ‑
‑ ‑ 2,521 2,521
Payments to corporate entities:
Australian War Memorial ‑ ‑
106,522 106,522
Total: Defence ‑ ‑ 494,032 494,032
‑ ‑ 11,647,907 11,647,907

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF DEFENCE
Non‑operating
Equity Injections 484,030
10,468,740
11,539,024
Total: Department of Defence ‑ ‑ 484,030

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN SIGNALS DIRECTORATE
Non‑operating
Equity Injections 10,002
1,017,281
1,094,367
Total: Australian Signals Directorate ‑ ‑ 10,002

EDUCATION PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Education 3,034 ‑ 3,785 6,819
130,538 ‑ 33,561 164,099
Total: Education 3,034 ‑ 3,785 6,819
130,538 ‑ 33,561 164,099

EDUCATION PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF EDUCATION
Operating
Outcome 1 ‑
Improved early learning, schooling, student 3,034 ‑ 3,034
educational outcomes and transitions to and 130,538 ‑ 130,538
from school through access to quality early 152,204 ‑ 152,204
childhood education and care, support, parent
engagement, quality teaching and learning
environments
Total: Operating 3,034 ‑ 3,034
Non‑operating
Equity Injections 3,785
33,561
22,377
Total: Non‑operating 3,785
Total: Department of Education 3,034 ‑ 6,819

EMPLOYMENT AND WORKPLACE RELATIONS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Employment and ‑ ‑ ‑ ‑
Workplace Relations ‑ ‑ 69,831 69,831
Total: Employment and Workplace ‑ ‑ ‑ ‑
Relations ‑ ‑ 69,831 69,831

FINANCE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Finance ‑ ‑ 245,868 245,868
‑ ‑ 1,564,766 1,564,766
Parliamentary Workplace Support ‑ ‑ ‑ ‑
Service ‑ 6,536 ‑ 6,536
Total: Finance ‑ ‑ 245,868 245,868
‑ 6,536 1,564,766 1,571,302

FINANCE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF FINANCE
Non‑operating
Equity Injections 3,564
765,503
545,230
Administered Assets and Liabilities 242,304
799,263
449,238
Total: Department of Finance ‑ ‑ 245,868

FOREIGN AFFAIRS AND TRADE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Foreign Affairs and ‑ ‑ 61,942 61,942
Trade ‑ ‑ 402,255 402,255
Australian Secret Intelligence Service ‑ ‑ 2,593 2,593
‑ ‑ 38,382 38,382
Australian Trade and Investment ‑ ‑ 11,200 11,200
Commission ‑ ‑ 2,533 2,533
Total: Foreign Affairs and Trade ‑ ‑ 75,735 75,735
‑ ‑ 443,170 443,170

FOREIGN AFFAIRS AND TRADE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF FOREIGN AFFAIRS AND
TRADE
Non‑operating
Equity Injections 16,442
160,823
81,134
Administered Assets and Liabilities 45,500
241,432
26,351
Total: Department of Foreign Affairs and Trade ‑ ‑ 61,942

FOREIGN AFFAIRS AND TRADE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN SECRET INTELLIGENCE
SERVICE
Non‑operating
Equity Injections 2,593
38,382
11,632
Total: Australian Secret Intelligence Service ‑ ‑ 2,593

FOREIGN AFFAIRS AND TRADE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN TRADE AND INVESTMENT
COMMISSION
Non‑operating
Equity Injections 11,200
2,533
1,583
Total: Australian Trade and Investment ‑ ‑ 11,200
Commission

HEALTH AND AGED CARE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
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 ‑ ‑ 40,928 40,928
‑ ‑ 75,299 75,299
Payments to corporate entities:
Australian Digital Health Agency ‑ ‑
45,773 45,773
Australian Sports Commission ‑ ‑
355 355
Aged Care Quality and Safety ‑ ‑ ‑ ‑
Commission ‑ ‑ 150 150
Office of the Inspector‑General of Aged ‑ ‑ 7,261 7,261
Care ‑ ‑ 1,900 1,900
Total: Health and Aged Care ‑ ‑ 48,189 48,189
‑ ‑ 123,477 123,477

HEALTH AND AGED CARE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
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 6,391
9,623
227,405
Administered Assets and Liabilities 34,537
65,676
43,887
Total: Department of Health and Aged Care ‑ ‑ 40,928

HEALTH AND AGED CARE PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
OFFICE OF THE INSPECTOR‑GENERAL OF
AGED CARE
Non‑operating
Equity Injections 7,261
1,900
3,331
Total: Office of the Inspector‑General of Aged ‑ ‑ 7,261
Care

HOME AFFAIRS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Home Affairs ‑ ‑ 51,524 51,524
‑ ‑ 130,299 130,299
National Emergency Management ‑ ‑ ‑ ‑
Agency ‑ ‑ 16,211 16,211
Total: Home Affairs ‑ ‑ 51,524 51,524
‑ ‑ 146,510 146,510

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF HOME AFFAIRS
Non‑operating
Equity Injections 2,976
113,898
72,857
Administered Assets and Liabilities 48,548
16,401
2,083
Total: Department of Home Affairs ‑ ‑ 51,524

INDUSTRY, SCIENCE AND RESOURCES PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
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 ‑ ‑ 73,848 73,848
Payments to corporate entities:
Australian Nuclear Science and ‑ ‑
Technology Organisation 70,711 70,711
Commonwealth Scientific and ‑ ‑
Industrial Research Organisation 50,100 50,100
Geoscience Australia ‑ ‑ ‑ ‑
‑ ‑ 5,739 5,739
Total: Industry, Science and ‑ ‑ ‑ ‑
Resources ‑ ‑ 200,398 200,398

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Infrastructure, ‑ ‑ 373,488 373,488
Transport, Regional Development, 919,237 ‑ 3,600,461 4,519,698
Communications and the Arts
Payments to corporate entities:
Australian National Maritime Museum ‑ ‑
4,608 4,608
National Film and Sound Archive of ‑ ‑
Australia 6,983 6,983
National Gallery of Australia ‑ ‑
42,243 42,243
National Library of Australia ‑ ‑
26,733 26,733
National Museum of Australia ‑ ‑
12,140 12,140
National Portrait Gallery of Australia ‑ ‑
211 211
Old Parliament House ‑ ‑
5,318 5,318
National Archives of Australia ‑ ‑ ‑ ‑
‑ ‑ 12,075 12,075
National Capital Authority ‑ ‑ ‑ ‑
‑ ‑ 12,758 12,758
Total: Infrastructure, Transport, ‑ ‑ 373,488 373,488
Regional Development, 919,237 ‑ 3,723,530 4,642,767
Communications and the Arts

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
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
Non‑operating
Administered Assets and Liabilities 373,488
3,600,461
3,137,027
Total: Department of Infrastructure, Transport, ‑ ‑ 373,488
Regional Development, Communications
and the Arts

PRIME MINISTER AND CABINET PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
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 ‑ ‑
2,357 2,357
Australian Institute of Aboriginal and ‑ ‑
Torres Strait Islander Studies 3,043 3,043
Indigenous Business Australia ‑ ‑
22,850 22,850
National Indigenous Australians 3,785 ‑ ‑ 3,785
Agency 3,744 ‑ 2,101 5,845
Office of National Intelligence ‑ ‑ ‑ ‑
‑ ‑ 1,303 1,303
Total: Prime Minister and Cabinet 3,785 ‑ ‑ 3,785
3,744 ‑ 31,654 35,398

PRIME MINISTER AND CABINET PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
NATIONAL INDIGENOUS AUSTRALIANS
AGENCY
Operating
Outcome 1 ‑
Lead the development and implementation of the 3,785 ‑ 3,785
Australian Government's agenda to support the 3,744 ‑ 3,744
self‑determination and aspirations of Aboriginal 3,635 ‑ 3,635
and Torres Strait Islander peoples and
communities through working in partnership and
effectively delivering programs
Total: National Indigenous Australians Agency 3,785 ‑ 3,785

SOCIAL SERVICES PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
NDIS Quality and Safeguards ‑ ‑ ‑ ‑
Commission ‑ ‑ 18,106 18,106
Services Australia ‑ ‑ 59,946 59,946
‑ ‑ 224,286 224,286
Total: Social Services ‑ ‑ 59,946 59,946
‑ ‑ 242,392 242,392

SOCIAL SERVICES PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
SERVICES AUSTRALIA
Non‑operating
Equity Injections 59,946
224,286
89,722
Total: Services Australia ‑ ‑ 59,946

TREASURY PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of the Treasury ‑ ‑ ‑ ‑
‑ ‑ 1,544,000 1,544,000
Australian Bureau of Statistics ‑ ‑ 11,102 11,102
‑ ‑ 3,304 3,304
Australian Competition and Consumer ‑ ‑ ‑ ‑
Commission ‑ ‑ 1,100 1,100
Australian Taxation Office ‑ ‑ 13,207 13,207
‑ ‑ 29,827 29,827
Total: Treasury ‑ ‑ 24,309 24,309
‑ ‑ 1,578,231 1,578,231

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN BUREAU OF STATISTICS
Non‑operating
Equity Injections 11,102
3,304
7,732
Total: Australian Bureau of Statistics ‑ ‑ 11,102

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2024‑2025 Budget Appropriation (italic figures)—2024‑2025 Actual Available Appropriation (light figures)—2023‑2024
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN TAXATION OFFICE
Non‑operating
Equity Injections 13,207
29,827
20,787
Total: Australian Taxation Office ‑ ‑ 13,207

[Minister’s second reading speech made in—

House of Representatives on 4 February 2025

Senate on 12 February 2025]

(3/25)

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

Appropriation Act (No. 4) 2024‑2025

No. 5, 2025

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) 2024-2025

No. 5, 2025

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

[Assented to 14 February 2025]

The Parliament of Australia enacts:

Part 1—Preliminary

1 Short title

This Act is the Appropriation Act (No. 4) 2024‑2025.

2 Commencement

Understanding the operation of this Act requires navigating the distinct legal classifications of Commonwealth appropriations. These concepts dictate how funds can be legally drawn down, who retains control, and the level of executive flexibility permitted.

Administered vs. Departmental Items

The Act distinguishes between "other departmental items" (governed by section 10) and various administered items. Departmental items are allocated directly to non-corporate Commonwealth entities for their internal operational costs, such as salaries, rent, and software. Under section 10, these funds can be applied flexibly across any of the entity's departmental activities. Conversely, administered items (governed by section 8) are funds that an entity manages on behalf of the Commonwealth for specific, externally directed programs or outcomes. These funds cannot be diverted to meet internal departmental operating shortfalls.

Administered Assets and Liabilities Items

Defined in section 3 and applied under section 9, these items represent capital injections managed on behalf of the Commonwealth. Unlike standard administered items tied to a single outcome, section 9 permits these funds to be applied to achieve any outcome specified for the entity across this Act or any of the preceding three annual Appropriation Acts for the 2024-2025 cycle. This grants departments extraordinary flexibility, allowing them to shift capital resources between different long-term projects with minimal parliamentary oversight.

Notional Transactions

Under section 5, notional transactions between non-corporate Commonwealth entities (which legally form part of the single legal entity of the Commonwealth) are treated as real transactions. This concept ensures that when one government department "pays" another for services, the transaction is formally debited against the paying entity's appropriation and credited to the receiving entity. This maintains accounting transparency and complies with section 76 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

Portfolio Statements and Interpretative Incorporation

Section 4 declares that the Portfolio Budget Statements and Portfolio Additional Estimates Statements are "relevant documents" for the purposes of section 15AB of the Acts Interpretation Act 1901. This elevates extra-legislative, bureaucratically drafted policy documents into statutory interpretative aids. If an outcome in Schedule 2 is ambiguous, courts and administrators must look to these external statements to determine the legally permissible scope of the expenditure.

The primary legal effect of the Act is felt within the machinery of the Commonwealth public sector, but its economic consequences extend directly to sub-national governments, public-sector contractors, and the broader Australian taxpayer.

Non-Corporate Commonwealth Entities

These core government departments and agencies are the direct recipients of the appropriations. The Department of Climate Change, Energy, the Environment and Water (DCCEEW) is the most heavily affected entity, tasked with managing a $3.68 billion capital injection. Other heavily impacted entities include the Department of Defence (receiving $484,030,000 in equity injections), the Australian Signals Directorate ($10,002,000), Services Australia ($59,946,000), and the Australian Taxation Office ($13,207,000). These entities must ensure their expenditure patterns align with the outcomes detailed in their respective Portfolio Additional Estimates Statements.

Corporate Commonwealth Entities

Corporate entities (which possess a separate legal personality from the Commonwealth) are affected via section 11. These include bodies like the Director of National Parks, which receives $300,000 through the DCCEEW portfolio. Unlike non-corporate entities, once a corporate entity item is appropriated, section 11(2) mandates that the full amount must be paid to the entity if required by another Act, limiting the Finance Minister's ability to withhold cash reserves as a fiscal management tool.

State, Territory, and Local Governments

Sub-national government authorities are affected by the conditional funding mechanisms in section 14 and Schedule 1. The Department of Education is allocated $3,034,000 for early learning and schooling outcomes, while the National Indigenous Australians Agency (NIAA) is allocated $3,785,000 for Indigenous self-determination and program delivery. The receipt of these funds is entirely contingent on complying with terms and conditions determined unilaterally by the respective Federal Ministers.

Private Contractors and Taxpayers

For private commercial entities, particularly those operating in the defense technology, environmental remediation, and civil infrastructure sectors, this Act represents a major source of public procurement. Conversely, for the taxpayer, this Act represents a diffuse burden, funding concentrated capital allocations inside state-directed entities without the competitive market discipline that governs private investment.

The Act establishes a asymmetric legal framework, imposing strict compliance duties on government administrators while conferring broad, discretionary spending rights on executive Ministers.

Ministerial Rights to Impose Conditions

Section 14 vests significant power in the Minister for Education and the Minister for Indigenous Australians. Under subsections 14(2) and 14(3), these Ministers are empowered to determine, in writing, the terms and conditions that apply to payments made to States, Territories, and local government authorities. Crucially, they also retain the absolute right to determine the timing and specific amounts of these payments. This statutory right allows the Commonwealth to exert policy leverage over sub-national authorities, forcing compliance with federal agendas as a condition of receiving cash.

The Corporate Payment Mandate

Section 11(2) creates a statutory right for corporate Commonwealth entities. If a separate enabling Act mandates that a corporate entity must be paid amounts appropriated by Parliament for its purposes, and Schedule 2 of this Act contains a corporate entity item for that entity, the Commonwealth is under a strict duty to pay the full amount to that entity. This protects the operational independence of corporate entities (such as science, cultural, or regulatory bodies) from arbitrary executive cash-rationing.

Expenditure Constraints on Non-Corporate Entities

Non-corporate entities do not have a general right to spend. Instead, they are bound by a duty to apply appropriated funds strictly for the purposes specified in sections 7, 8, 9, and 10. For administered items (section 8) and State/local government items (section 7), expenditure must contribute directly to the specific outcomes set out in Schedule 2. The legal boundary of these "outcomes" is rigidly tied to the descriptions contained in the portfolio statements.

The Finance Minister's Adjustment Duties

Under subsection 12(2), the Finance Minister is under a duty to adjust appropriations downwards to prevent double-dipping. If the Finance Minister previously advanced funds to an entity under the AFM emergency provisions of Appropriation Act (No. 2) 2024-2025, and this Act subsequently appropriates money for that exact same expenditure, the new appropriation is automatically reduced by the advanced amount.

Unlike regulatory or criminal statutes, the Appropriation Act (No. 4) 2024-2025 does not contain a schedule of civil penalties, criminal offences, or fines. Its enforcement relies on constitutional structures, public-sector administrative law, and the strict governance framework of the PGPA Act.

Constitutional Consequences of Non-Compliance

The primary 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 money outside the scope of the specific outcomes defined in Schedule 2 (as interpreted through the Portfolio Additional Estimates Statements), that expenditure is unconstitutional.

Role of the Auditor-General and the ANAO

The Australian National Audit Office (ANAO) acts as the primary investigator of compliance. If an entity misapplies funds, transfers administered assets to unauthorized outcomes, or violates the terms of section 14, the Auditor-General records this as a breach of Section 83 of the Constitution. These breaches are published in annual financial statement audits, exposing the agency to intense parliamentary scrutiny via the Joint Committee of Public Accounts and Audit (JCPAA).

Personal Liability Under the PGPA Act

While the Appropriation Act itself does not penalise individuals, any public servant or "accountable authority" (such as a Departmental Secretary) who authorises expenditure in breach of the Act’s limitations is in breach of their statutory duties under the PGPA Act. Under Division 3 of Part 2-2 of the PGPA Act, officials must exercise care, diligence, and good faith. Authorising unconstitutional or unappropriated expenditure can lead to:

Immediate termination of employment or appointment.
Civil action by the Commonwealth to recover lost funds.
Referral to the National Anti-Corruption Commission (NACC) if the misallocation involves corrupt intent.

Lack of Private Enforcement Rights

Private citizens, commercial competitors, and taxpayers have no standing to sue the Commonwealth for misapplying these appropriated funds. The High Court has consistently held that the allocation of public funds is a matter of parliamentary control, not private litigation.

The Act does not operate in a statutory vacuum; it is deeply integrated with Commonwealth financial administration, statutory interpretation laws, and constitutional jurisprudence.

┌────────────────────────────────────────────────────────┐
│               AUSTRALIAN CONSTITUTION                  │
│   Section 81 (CRF)   │   Section 83 (Appropriation)    │
└───────────────────────────┬────────────────────────────┘
                            │
                            ▼
┌────────────────────────────────────────────────────────┐
│                        THIS ACT                        │
│         Appropriation Act (No. 4) 2024-2025            │
└───────────┬────────────────────────────────┬───────────┘
            │                                │
            ▼ (s 4 Interpretation)           ▼ (s 6, s 15 Financial framework)
┌───────────────────────────┐    ┌───────────────────────────┐
│  ACTS INTERPRETATION ACT  │    │         PGPA ACT          │
│       Section 15AB        │    │    Sections 74, 75, 76    │
└───────────┬───────────────┘    └───────────────────────────┘
            │
            ▼
┌───────────────────────────┐
│   PORTFOLIO STATEMENTS    │
│ (Budget & Add. Estimates) │
└───────────────────────────┘

The PGPA Act Framework

The PGPA Act is the primary statute governing Commonwealth financial management. Section 15 of this Act explicitly notes that the CRF is appropriated "as necessary... including the operation of this Act as affected by the Public Governance, Performance and Accountability Act 2013." Specifically:

Section 74 of the PGPA Act allows agencies to retain certain receipts (such as departmental revenue) and increase their operating appropriations accordingly.
Section 75 of the PGPA Act governs the transfer of functions between agencies, allowing the Finance Minister to transfer the appropriations made under this Act if government machinery changes.

The Acts Interpretation Act 1901

Section 4 of the Act triggers section 15AB of the Acts Interpretation Act 1901, designating the Portfolio Budget Statements and Portfolio Additional Estimates Statements as "relevant documents." This statutory link is essential. Because the descriptions of "outcomes" in Schedule 2 are written in broad, non-specific terms, courts and the Auditor-General rely entirely on these external, ministerially approved statements to determine whether a specific item of expenditure is legally authorised.

Relationship to Prior 2024-2025 Appropriation Acts

This Act modifies and supplements the first three Appropriation Acts of the 2024-2025 financial year.

Section 9(1) Interconnectivity: This section permits administered assets and liabilities items appropriated under this Act to fund outcomes specified in Appropriation Act (No. 1) 2024-2025, Appropriation Act (No. 2) 2024-2025, and Appropriation Act (No. 3) 2024-2025. This knits the four separate statutes into a single, fungible capital pool for departments.
Section 12 AFM Interaction: Section 12 directly alters the legal limits established under section 12 of Appropriation Act (No. 2) 2024-2025, allowing the Finance Minister to exceed the original statutory emergency spending caps of that Act.

As a supplementary appropriation act designed for a specific fiscal year, the Appropriation Act (No. 4) 2024-2025 is a transitional statute. It received Royal Assent on 14 February 2025, having been introduced during the supplementary budget sittings of early 2025.

Because of the short operational life of annual appropriation acts, they are rarely amended by subsequent legislation. Instead of amending the text of the Act itself, any necessary adjustments to the funding amounts are executed administratively using the statutory transfer powers contained in sections 74 and 75 of the PGPA Act, or through the determination of advances under section 12 of this Act and its companion Acts.

The legislative design of these acts includes a built-in obsolescence mechanism. Section 16 of the Act dictates that it is repealed in its entirety on 1 July 2027. This two-year lag between the end of the 2024-2025 financial year (30 June 2025) and the repeal date is a deliberate structural choice. It ensures that the appropriation remains legally active while the Australian National Audit Office completes its comprehensive financial reconciliations and Parliament has the opportunity to review actual expenditure against the appropriated limits. Once this auditing window closes, the Act is automatically purged from the active statute book to prevent regulatory clutter.

While the Appropriation Act (No. 4) 2024-2025 has not been the subject of direct litigation due to its recent enactment, the statutory mechanisms it employs are shaped by landmark constitutional battles in the High Court of Australia.

The most significant of these is the dual-case authority of Williams v Commonwealth [2012] HCA 23 (Williams No. 1) and Williams v Commonwealth [2014] HCA 23 (Williams No. 2). Prior to these decisions, the Executive assumed that a parliamentary appropriation under an annual Appropriation Act was sufficient, on its own, to authorize executive spending on any program. The High Court rejected this view, establishing that an appropriation act does not confer executive power to spend; it merely earmarks funds from the CRF. To spend those funds, the Commonwealth must possess either a direct constitutional head of power (such as the defense power) or explicit statutory authority enacted through separate legislation.

This explains the drafting of section 14 and Schedule 1 of the Act. Because the Commonwealth lacks a direct constitutional head of power to manage early childhood education or Indigenous community programs directly, it cannot spend money on these programs unilaterally. Instead, it must route these funds through section 96 of the Constitution, which permits the Commonwealth to grant financial assistance to the States on such terms and conditions as Parliament sees fit.

The conditional payment framework in section 14 is specifically designed to comply with Williams No. 1 and No. 2 by ensuring that any federal intervention in these policy areas is structured as a constitutional grant to sub-national governments, rather than direct executive spending.

Additionally, the case of Pape v Commissioner of Taxation [2009] HCA 23 remains the foundational authority governing the Consolidated Revenue Fund. It confirms that the executive cannot treat the CRF as a general discretionary pool; every single dollar drawn down must be matched to a validly enacted statutory appropriation, reinforcing the constitutional significance of the precise portfolio outcomes set out in Schedule 2.

For corporate lawyers, government compliance officers, and public sector executives, the Appropriation Act (No. 4) 2024-2025 contains several legal traps that can lead to unintended constitutional breaches, administrative errors, or auditing failures.

The AFM Reset Blind Spot (s 12(1))

Section 12(1) contains an executive "override" that represents a significant dilution of parliamentary oversight. By declaring that prior AFM determinations under Appropriation Act (No. 2) 2024-2025 are to be "disregarded," the legislature effectively grants the Finance Minister a clean slate.

An adviser or compliance officer looking at the face of Act No. 2 would conclude that the Finance Minister’s emergency spending was capped at $600 million. In reality, because of this retrospective reset, the Minister can spend far in excess of that original cap over the course of the financial year. This makes tracking total executive-directed emergency expenditure difficult without cross-referencing multiple Gazetted determinations.

ACT No. 2 ORIGINAL STATE:
┌────────────────────────────────────────────────────────┐
│  Max Emergency AFM Pool: $600,000,000                  │
│  [======== Spent: $450,000,000 ========| Remaining ]   │
└────────────────────────────────────────────────────────┘

ACT No. 4 SECTION 12(1) INTERVENTION:
Prior determinations "disregarded" for limit calculations

ACT No. 2 POST-INTERVENTION STATE:
┌────────────────────────────────────────────────────────┐
│  Max Emergency AFM Pool: $600,000,000                  │
│  [ Remaining AFM Limit Restored to Full $600M ]        │
└────────────────────────────────────────────────────────┘
*Note: The actual spent cash is gone, but the legal capacity to draw another $600M is restored.

The Non-Legislative Instrument Trap (s 14(4))

Section 14(4) explicitly states that ministerial determinations specifying the terms, conditions, amounts, and times of payments to States and Territories are not legislative instruments. Because they are not legislative instruments, they are:

Exempt from the registration and disallowance provisions of the Legislation Act 2003.
Shielded from parliamentary disallowance motions.
Extremely difficult for the public, municipal authorities, or commercial contractors to locate, as they do not need to be published on the Federal Register of Legislation.

This lack of transparency means that state and local authorities are often subject to rapidly shifting policy requirements dictated via private ministerial letters, creating substantial compliance risk for those managing joint federal-state projects.

Extreme Cross-Act Capital Fungibility (s 9(1))

The drafting of section 9(1) allows departments to bypass the specific funding silos of individual financial years. An "administered assets and liabilities" item appropriated under this Act can be applied to outcomes specified in any of the three prior Appropriation Acts of 2024-2025.

While this maximizes executive flexibility, it creates an accounting minefield. If a department's finance team mistakenly attributes capital expenditure to an outcome from Appropriation Act (No. 1) that has already been altered or completed, they risk committing an unauthorized draw-down. This cross-act fungibility demands rigorous ledger segregation.

Interpretative Drift via Portfolio Statements (s 4)

Because section 4 incorporates the Portfolio Additional Estimates Statements as interpretative aids, any shift in the phrasing of these statements between the initial budget night and the supplementary sittings alters the legal boundaries of what the department can fund. A program that was legally unauthorized under the original budget papers may suddenly become authorized under the supplementary statements. Compliance teams must not rely on the original budget papers; they must constantly audit their spending against the newly tabled Additional Estimates Statements.

Compliance with the Appropriation Act (No. 4) 2024-2025 is not a passive accounting exercise. It requires active, systematic verification of every transaction against statutory limits and constitutional boundaries.

Operational Guidelines for Commonwealth CFOs and General Counsel

                        ┌──────────────────────────────┐
                        │      PROPOSED EXPENDITURE     │
                        └──────────────┬───────────────┘
                                       │
                                       ▼
             /───────────────────────────────────────────────────\
            <  Does the expenditure map to an Outcome specified   >
             \       in Schedule 2 and the relevant Portfolio     /
              \               Additional Estimates?              /
                                       │
                              YES      ├──────────────────────────────┐ NO
                                       │                              │
                                       ▼                              ▼
             /───────────────────────────────────────────────────\      ┌──────────────────────────────┐
            <   Is the funding sourced from "Administered Assets  >     │     STOP: Draw-down is       │
             \    and Liabilities" (s 9) or "Departmental" (s 10)?/     │   UNCONSTITUTIONAL under     │
                                       │                                │         Section 83           │
                ADMINISTERED           ├──────────────────────┐         └──────────────────────────────┘
                    (s 9)              │                      │
                                       ▼                      ▼
                        ┌──────────────────────────────┐  ┌──────────────────────────────┐
                        │ Verify match with any active │  │ Apply strictly to internal   │
                        │ outcome across Acts 1, 2, 3, │  │   departmental operations    │
                        │        or 4 of 24-25         │  │     per s 10 parameters      │
                        └──────────────┬───────────────┘  └──────────────┬───────────────┘
                                       │                                 │
                                       └──────────────────────┬──────────┘
                                                              │
                                                              ▼
                                               ┌──────────────────────────────┐
                                               │ Execute through PGPA-aligned │
                                               │   financial management system│
                                               └──────────────────────────────┘

1. Map Expenditure Outcomes Rigidly

Before authorizing any draw-down from the CRF, the Chief Financial Officer (CFO) of a non-corporate entity must verify that the proposed expenditure maps directly to an Outcome specified in Schedule 2 of the Act, as defined by the Portfolio Additional Estimates Statements.

Establish a statutory compliance register that links every internal cost centre code to a specific legislative Outcome.
Do not rely on high-level programmatic descriptions; ensure that the specific operational guidelines of the program are explicitly supported by the text of the tabled Portfolio Additional Estimates Statements.

2. Implement Double-Dipping Audits for AFM Allocations

If your department received emergency funding via an Advance to the Finance Minister under Appropriation Act (No. 2) 2024-2025 prior to February 2025:

Immediately execute an audit under section 12(2) of this Act.
Ensure that the department’s systems automatically reduce the available draw-down under this Act by the exact amount of the AFM advance. Failing to do this will result in double-counting and an unauthorized draw-down, constituting a breach of Section 83 of the Constitution.

3. Strict Ledger Segregation for Section 9 Administered Items

Given that section 9(1) allows administered assets and liabilities to be applied to outcomes across four separate annual Appropriation Acts:

Financial controllers must maintain segregated ledger accounts that trace the specific statutory origin of the funds being expended.
Do not pool administered assets and liabilities with standard operating departmental appropriations.
Ensure that any capital asset acquisition funded under section 9 is logged in the department's asset register with an explicit reference to the authorizing Outcome of the target Act (whether Act No. 1, 2, 3, or 4).

4. Monitor and Document Section 14 Ministerial Conditions

State, Territory, and local government administrators must establish a dedicated compliance pathway for any funding received under Schedule 1:

Do not commingle education or NIAA funding with general revenue.
Request and store copies of the written ministerial determinations issued under section 14(2). Do not rely on verbal assurances or generic program guidelines.
Establish an internal audit trail showing that every dollar spent aligns with the specific "terms and conditions" and "amounts and times" determined by the Minister for Education or the Minister for Indigenous Australians. If these conditions are violated, the sub-national entity is liable to have its funding suspended or clawed back by the Commonwealth.

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Current sections