Appropriation Act (No. 4) 2025-2026

The Appropriation Act (No. 4) 2025-2026 is a supplementary legislative instrument that appropriates additional funds out of the Consolidated Revenue Fund (CRF) for the 2025-2026 financial year. Enacted on 27 March 2026, the Act authorises a total supplementary appropriation of $3,532,926,000, as set out in section 6 and detailed across the portfolios in Schedule 2. Unlike the primary appropriation acts that fund the ordinary, ongoing annual services of government departments, this "No. 4" Act specifically targets capital injections, the acquisition of assets, the payment of liabilities, payments to or for the States and Territories, and payments to corporate Commonwealth entities and companies.

Mechanically, the Act distributes these supplementary capital and non-operating funds across twelve federal portfolios to address shifting fiscal demands during the latter half of the 2025-2026 financial year. The Defence portfolio receives the largest allocation, totaling $2,089,707,000, which is primarily directed toward Equity Injections for the Department of Defence ($2,051,525,000) and non-operating payments to the Australian War Memorial ($35,947,000). Other significant allocations include $414,539,000 for the Climate Change, Energy, the Environment and Water portfolio, $350,029,000 for the Treasury portfolio, and $335,065,000 for the Finance portfolio.

The Act establishes the legal boundaries within which these funds can be drawn down, ensuring that public spending complies with section 83 of the Australian Constitution. It also coordinates with previous appropriation and supply legislation for the same financial cycle, adjusting the Finance Minister's contingency reserves and ensuring that any prior emergency funding advanced during the year is reconciled against these new statutory allocations. Under section 16, the Act has a built-in sunset provision, self-repealing at the start of 1 July 2028.

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Commonwealth Coat of Arms of Australia

Appropriation Act (No. 4) 2025‑2026

No. 18, 2026

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) 2025-2026

No. 18, 2026

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

[Assented to 27 March 2026]

The Parliament of Australia enacts:

Part 1—Preliminary

1 Short title

This Act is the Appropriation Act (No. 4) 2025‑2026.

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. 27 March 2026

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) 2025‑2026.

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) 2025‑2026 and the Bill for the Appropriation Act (No. 2) 2025‑2026.

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 $3,532,926,000.

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 Supply Act (No. 1) 2025‑2026; or

(d) in Schedule 2 to the Supply Act (No. 2) 2025‑2026; or

(e) in Schedule 2 to the Appropriation Act (No. 2) 2025‑2026; or

(f) in Schedule 1 to the Appropriation Act (No. 3) 2025‑2026.

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) 2025‑2026 or subsection 12(2) of the Supply Act (No. 2) 2025‑2026 before the commencement of this Act, the amount is to be disregarded for the purposes of subsection 12(3) of the Appropriation Act (No. 2) 2025‑2026.

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) 2025‑2026 , regardless of amounts that have already been determined under that section or under section 12 of the Supply Act (No. 2) 2025‑2026.

(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) 2025‑2026 or section 12 of the Supply Act (No. 2) 2025‑2026 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 2028.

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>
Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts	Strengthening the sustainability, capacity and diversity of Australia's urban and regional areas 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 Infrastructure, Transport, Regional Development and Local Government<br>

Schedule 2—Services for which money is appropriated

Note: See sections 6 and 15.

Abstract
Portfolio	Total
	$'000

Agriculture, Fisheries and Forestry	33,549
Attorney‑General's	13,966
Climate Change, Energy, the Environment and Water	414,539
Defence	2,089,707
Education	180
Finance	335,065
Foreign Affairs and Trade	21,161
Home Affairs	129,883
Industry, Science and Resources	3,328
Infrastructure, Transport, Regional Development, Communications, Sport and the	126,886
Arts
Prime Minister and Cabinet	14,633
Treasury	350,029

Total	3,532,926








APPROPRIATIONS

SUMMARYSummary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Portfolio Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Agriculture, Fisheries and Forestry ‑ ‑ 33,549 33,549
‑ ‑ 352,672 352,672
Attorney‑General's ‑ ‑ 13,966 13,966
‑ ‑ 3,498 3,498
Climate Change, Energy, the ‑ ‑ 414,539 414,539
Environment and Water ‑ ‑ 1,376,141 1,376,141
Defence ‑ ‑ 2,089,707 2,089,707
‑ ‑ 12,830,928 12,830,928
Education 180 ‑ ‑ 180
135,545 ‑ 32,186 167,731
Employment and Workplace Relations ‑ ‑ ‑ ‑
‑ ‑ 24,527 24,527
Finance ‑ ‑ 335,065 335,065
‑ ‑ 3,038,381 3,038,381
Foreign Affairs and Trade ‑ ‑ 21,161 21,161
‑ ‑ 238,668 238,668
Health, Disability and Ageing ‑ ‑ ‑ ‑
‑ ‑ 320,187 320,187
Home Affairs ‑ ‑ 129,883 129,883
‑ ‑ 370,169 370,169
Industry, Science and Resources ‑ ‑ 3,328 3,328
‑ ‑ 193,971 193,971
Infrastructure, Transport, Regional 1 ‑ 126,885 126,886
Development, Communications, 1,091,397 ‑ 3,045,461 4,136,858
Sport and the Arts
Prime Minister and Cabinet ‑ ‑ 14,633 14,633
5,720 ‑ 26,400 32,120
Treasury ‑ ‑ 350,029 350,029
‑ ‑ 777,082 777,082
Total: Bill 4 181 ‑ 3,532,745 3,532,926
1,232,662 ‑ 22,630,271 23,862,933

AGRICULTURE, FISHERIES AND FORESTRY PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Agriculture, Fisheries ‑ ‑ 33,549 33,549
and Forestry ‑ ‑ 352,334 352,334
Payments to corporate entities:
Regional Investment Corporation ‑ ‑
338 338
Total: Agriculture, Fisheries and ‑ ‑ 33,549 33,549
Forestry ‑ ‑ 352,672 352,672

AGRICULTURE, FISHERIES AND FORESTRY PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
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 33,549
24,544
46,366
Total: Department of Agriculture, Fisheries and ‑ ‑ 33,549
Forestry

ATTORNEY‑GENERAL'S PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Attorney‑General's Department ‑ ‑ 5,108 5,108
‑ ‑ 242 242
Administrative Review Tribunal ‑ ‑ ‑ ‑
‑ ‑ 2,038 2,038
High Court of Australia ‑ ‑ ‑ ‑
‑ ‑ 550 550
National Anti‑Corruption Commission ‑ ‑ 7,158 7,158
‑ ‑ 168 168
Office of the Director of Public ‑ ‑ 1,700 1,700
Prosecutions ‑ ‑ ‑ ‑
Office of the Special Investigator ‑ ‑ ‑ ‑
‑ ‑ 500 500
Total: Attorney‑General's ‑ ‑ 13,966 13,966
‑ ‑ 3,498 3,498

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
ATTORNEY‑GENERAL'S DEPARTMENT
Non‑operating
Administered Assets and Liabilities 5,108
‑
‑
Total: Attorney‑General's Department ‑ ‑ 5,108

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
NATIONAL ANTI‑CORRUPTION COMMISSION
Non‑operating
Equity Injections 7,158
168
11,007
Total: National Anti‑Corruption Commission ‑ ‑ 7,158

ATTORNEY‑GENERAL'S PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
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 1,700
‑
‑
Total: Office of the Director of Public ‑ ‑ 1,700
Prosecutions

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Climate Change, ‑ ‑ 411,031 411,031
Energy, the Environment and Water ‑ ‑ 1,316,396 1,316,396
Payments to corporate entities:
Australian Institute of Marine Science ‑ ‑
3,924 3,924
Director of National Parks ‑ ‑
30,933 30,933
Sydney Harbour Federation Trust 2,000 2,000
‑ ‑
Bureau of Meteorology ‑ ‑ 1,508 1,508
‑ ‑ 11,793 11,793
Clean Energy Regulator ‑ ‑ ‑ ‑
‑ ‑ 50 50
Great Barrier Reef Marine Park ‑ ‑ ‑ ‑
Authority ‑ ‑ 13,045 13,045
Total: Climate Change, Energy, the ‑ ‑ 414,539 414,539
Environment and Water ‑ ‑ 1,376,141 1,376,141

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
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
Equity Injections 11,089
16,089
4,156
Administered Assets and Liabilities 399,942
1,300,307
6,248,113
Total: Department of Climate Change, Energy, ‑ ‑ 411,031
the Environment and Water

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Non‑operating
$'000
DEPARTMENT OF CLIMATE CHANGE,
ENERGY, THE ENVIRONMENT AND WATER
FOR PAYMENT TO
SYDNEY HARBOUR FEDERATION TRUST 2,000
‑
18,911

CLIMATE CHANGE, ENERGY, THE ENVIRONMENT AND WATER PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
BUREAU OF METEOROLOGY
Non‑operating
Equity Injections 1,508
11,793
18,524
Total: Bureau of Meteorology ‑ ‑ 1,508

DEFENCE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Defence ‑ ‑ 2,051,525 2,051,525
‑ ‑ 12,178,436 12,178,436
Australian Signals Directorate ‑ ‑ ‑ ‑
‑ ‑ 558,427 558,427
Australian Submarine Agency ‑ ‑ ‑ ‑
‑ ‑ 8,806 8,806
Department of Veterans' Affairs ‑ ‑ 2,235 2,235
‑ ‑ 593 593
Payments to corporate entities:
Australian War Memorial 35,947 35,947
84,666 84,666
Total: Defence ‑ ‑ 2,089,707 2,089,707
‑ ‑ 12,830,928 12,830,928

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF DEFENCE
Non‑operating
Equity Injections 2,051,525
12,178,436
10,952,770
Total: Department of Defence ‑ ‑ 2,051,525

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF VETERANS' AFFAIRS
Non‑operating
Equity Injections 2,235
‑
193
Total: Department of Veterans' Affairs ‑ ‑ 2,235

DEFENCE PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Non‑operating
$'000
DEPARTMENT OF VETERANS' AFFAIRS FOR
PAYMENT TO
AUSTRALIAN WAR MEMORIAL 35,947
84,666
106,522

EDUCATION PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Education 180 ‑ ‑ 180
135,545 ‑ 32,186 167,731
Total: Education 180 ‑ ‑ 180
135,545 ‑ 32,186 167,731

EDUCATION PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
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 180 ‑ 180
educational outcomes and transitions to and 135,545 ‑ 135,545
from school through access to quality early 133,572 ‑ 133,572
childhood education and care, support, parent
engagement, quality teaching and learning
environments
Total: Department of Education 180 ‑ 180

EMPLOYMENT AND WORKPLACE RELATIONS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
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 ‑ ‑ 24,527 24,527
Total: Employment and Workplace ‑ ‑ ‑ ‑
Relations ‑ ‑ 24,527 24,527

FINANCE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Finance ‑ ‑ 313,000 313,000
‑ ‑ 2,853,791 2,853,791
Services Australia ‑ ‑ 22,065 22,065
‑ ‑ 184,590 184,590
Total: Finance ‑ ‑ 335,065 335,065
‑ ‑ 3,038,381 3,038,381

FINANCE PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF FINANCE
Non‑operating
Administered Assets and Liabilities 313,000
2,577,406
538,467
Total: Department of Finance ‑ ‑ 313,000

FINANCE PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
SERVICES AUSTRALIA
Non‑operating
Equity Injections 22,065
184,590
231,056
Total: Services Australia ‑ ‑ 22,065

FOREIGN AFFAIRS AND TRADE PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Foreign Affairs and ‑ ‑ 21,161 21,161
Trade ‑ ‑ 162,029 162,029
Australian Secret Intelligence Service ‑ ‑ ‑ ‑
‑ ‑ 73,905 73,905
Australian Trade and Investment ‑ ‑ ‑ ‑
Commission ‑ ‑ 2,734 2,734
Total: Foreign Affairs and Trade ‑ ‑ 21,161 21,161
‑ ‑ 238,668 238,668

FOREIGN AFFAIRS AND TRADE PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
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 21,161
125,529
60,561
Total: Department of Foreign Affairs and Trade ‑ ‑ 21,161

HEALTH, DISABILITY AND AGEING PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Health, Disability and ‑ ‑ ‑ ‑
Ageing ‑ ‑ 269,406 269,406
Payments to corporate entities:
Australian Digital Health Agency ‑ ‑
18,240 18,240
National Disability Insurance Agency ‑ ‑
4,709 4,709
Aged Care Quality and Safety ‑ ‑ ‑ ‑
Commission ‑ ‑ 50 50
Australian Radiation Protection and ‑ ‑ ‑ ‑
Nuclear Safety Agency ‑ ‑ 1,820 1,820
NDIS Quality and Safeguards ‑ ‑ ‑ ‑
Commission ‑ ‑ 25,062 25,062
Office of the Inspector‑General of Aged ‑ ‑ ‑ ‑
Care ‑ ‑ 900 900
Total: Health, Disability and Ageing ‑ ‑ ‑ ‑
‑ ‑ 320,187 320,187

HOME AFFAIRS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Home Affairs ‑ ‑ 51,458 51,458
‑ ‑ 175,919 175,919
Australian Criminal Intelligence ‑ ‑ 1,098 1,098
Commission ‑ ‑ 20,711 20,711
Australian Federal Police ‑ ‑ 75,478 75,478
‑ ‑ 34,284 34,284
Australian Security Intelligence ‑ ‑ 20 20
Organisation ‑ ‑ 96,190 96,190
Australian Transaction Reports and ‑ ‑ ‑ ‑
Analysis Centre ‑ ‑ 35,177 35,177
National Emergency Management ‑ ‑ 1,829 1,829
Agency ‑ ‑ 7,888 7,888
Total: Home Affairs ‑ ‑ 129,883 129,883
‑ ‑ 370,169 370,169

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF HOME AFFAIRS
Non‑operating
Equity Injections 7,544
44,098
108,343
Administered Assets and Liabilities 43,914
131,821
62,149
Total: Department of Home Affairs ‑ ‑ 51,458

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN CRIMINAL INTELLIGENCE
COMMISSION
Non‑operating
Equity Injections 1,098
20,711
23,606
Total: Australian Criminal Intelligence ‑ ‑ 1,098
Commission

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN FEDERAL POLICE
Non‑operating
Equity Injections 75,478
34,284
47,990
Total: Australian Federal Police ‑ ‑ 75,478

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN SECURITY INTELLIGENCE
ORGANISATION
Non‑operating
Equity Injections 20
96,190
87,153
Total: Australian Security Intelligence ‑ ‑ 20
Organisation

HOME AFFAIRS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
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 1,829
7,888
13,591
Total: National Emergency Management ‑ ‑ 1,829
Agency

INDUSTRY, SCIENCE AND RESOURCES PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Industry, Science and ‑ ‑ 3,328 3,328
Resources ‑ ‑ 59,083 59,083
Payments to corporate entities:
Australian Nuclear Science and ‑ ‑
Technology Organisation 89,306 89,306
Commonwealth Scientific and ‑ ‑
Industrial Research Organisation 20,956 20,956
Geoscience Australia ‑ ‑ ‑ ‑
‑ ‑ 24,626 24,626
Total: Industry, Science and ‑ ‑ 3,328 3,328
Resources ‑ ‑ 193,971 193,971

INDUSTRY, SCIENCE AND RESOURCES PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF INDUSTRY, SCIENCE AND
RESOURCES
Non‑operating
Administered Assets and Liabilities 3,328
1,037
‑
Total: Department of Industry, Science and ‑ ‑ 3,328
Resources

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS, SPORT AND THE ARTS PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of Infrastructure, 1 ‑ 120,385 120,386
Transport, Regional Development, 1,091,397 ‑ 2,982,539 4,073,936
Communications, Sport and the Arts
Payments to corporate entities:
Australian National Maritime Museum ‑ ‑
1,921 1,921
Australian Sports Commission ‑ ‑
710 710
National Film and Sound Archive of ‑ ‑
Australia 1,736 1,736
National Gallery of Australia 5,957 5,957
22,709 22,709
National Library of Australia 543 543
10,353 10,353
National Museum of Australia ‑ ‑
2,120 2,120
National Portrait Gallery of Australia ‑ ‑
214 214
Old Parliament House ‑ ‑
219 219
National Capital Authority ‑ ‑ ‑ ‑
‑ ‑ 22,940 22,940
Total: Infrastructure, Transport, 1 ‑ 126,885 126,886
Regional Development, 1,091,397 ‑ 3,045,461 4,136,858
Communications, Sport and
the Arts

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS, SPORT AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS, SPORT AND THE ARTS
Operating
Outcome 3 ‑
Strengthening the sustainability, capacity and 1 ‑ 1
diversity of Australia's urban and regional areas 270,000 ‑ 270,000
including northern Australia, including through 269,721 ‑ 269,721
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 1 ‑ 1
Non‑operating
Administered Assets and Liabilities 120,385
2,982,539
3,242,291
Total: Non‑operating 120,385
Total: Department of Infrastructure, Transport, 1 ‑ 120,386
Regional Development,
Communications, Sport and the Arts

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS, SPORT AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Non‑operating
$'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS, SPORT AND THE ARTS
FOR PAYMENT TO
NATIONAL GALLERY OF AUSTRALIA 5,957
22,709
42,243

INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT, COMMUNICATIONS, SPORT AND THE ARTS PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Non‑operating
$'000
DEPARTMENT OF INFRASTRUCTURE,
TRANSPORT, REGIONAL DEVELOPMENT,
COMMUNICATIONS, SPORT AND THE ARTS
FOR PAYMENT TO
NATIONAL LIBRARY OF AUSTRALIA 543
10,353
26,733

PRIME MINISTER AND CABINET PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Payments to corporate entities:
Australian Institute of Aboriginal and 14,633 14,633
Torres Strait Islander Studies 127 127
Indigenous Business Australia ‑ ‑
22,850 22,850
National Indigenous Australians ‑ ‑ ‑ ‑
Agency 5,720 ‑ 2,101 7,821
Office of National Intelligence ‑ ‑ ‑ ‑
‑ ‑ 1,322 1,322
Total: Prime Minister and Cabinet ‑ ‑ 14,633 14,633
5,720 ‑ 26,400 32,120

PRIME MINISTER AND CABINET PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Non‑operating
$'000
DEPARTMENT OF THE PRIME MINISTER AND
CABINET FOR PAYMENT TO
AUSTRALIAN INSTITUTE OF ABORIGINAL 14,633
AND TORRES STRAIT ISLANDER STUDIES 127
3,043

TREASURY PORTFOLIOSUMMARY Summary of Appropriations (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026
Entity Payments to States, ACT, NT and local government New Administered Outcomes Non- operating Total
$'000 $'000 $'000 $'000
Department of the Treasury ‑ ‑ 325,900 325,900
‑ ‑ 724,717 724,717
Australian Bureau of Statistics ‑ ‑ 9,391 9,391
‑ ‑ 1,843 1,843
Australian Competition and Consumer ‑ ‑ 13,800 13,800
Commission ‑ ‑ 1,100 1,100
Australian Taxation Office ‑ ‑ 938 938
‑ ‑ 49,422 49,422
Total: Treasury ‑ ‑ 350,029 350,029
‑ ‑ 777,082 777,082

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
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 325,900
724,717
981,827
Total: Department of the Treasury ‑ ‑ 325,900

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN BUREAU OF STATISTICS
Non‑operating
Equity Injections 9,391
1,843
14,406
Total: Australian Bureau of Statistics ‑ ‑ 9,391

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN COMPETITION AND CONSUMER
COMMISSION
Non‑operating
Equity Injections 13,800
1,100
1,100
Total: Australian Competition and Consumer ‑ ‑ 13,800
Commission

TREASURY PORTFOLIOAdditional Appropriation (bold figures)—2025‑2026 Budget Appropriation (italic figures)—2025‑2026 Actual Available Appropriation (light figures)—2024‑2025
Payments to States, ACT, NT and local government New Administered Outcomes Total
$'000 $'000 $'000
AUSTRALIAN TAXATION OFFICE
Non‑operating
Equity Injections 938
49,422
43,034
Total: Australian Taxation Office ‑ ‑ 938

[Minister’s second reading speech made in—

House of Representatives on 5 February 2026

Senate on 25 March 2026]

(11/26)

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

Appropriation Act (No. 4) 2025‑2026

No. 18, 2026

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) 2025-2026

No. 18, 2026

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

[Assented to 27 March 2026]

The Parliament of Australia enacts:

Part 1—Preliminary

1 Short title

This Act is the Appropriation Act (No. 4) 2025‑2026.

2 Commencement

To understand the operation of the Appropriation Act (No. 4) 2025-2026, several core legal and accounting concepts defined in section 3 must be analysed:

Other Departmental Items (Equity Injections): These refer to amounts set out in Schedule 2 opposite the heading "Equity Injections" for non-corporate Commonwealth entities. Governed by section 10, these funds are applied specifically for the "departmental expenditure" of the entity. In public sector accounting, equity injections represent capital funding used to buy or construct assets, or to pay down liabilities, rather than funding day to day operating costs.
Administered Assets and Liabilities Items: These are amounts allocated to non-corporate entities to fund activities administered on behalf of the Commonwealth. Under section 9, these funds can be applied to contribute to any outcome specified for the entity across a range of current and historical appropriation and supply acts.
Corporate Entity Items: This concept distinguishes between non-corporate departments (which are part of the legal entity of the Commonwealth) and separate legal entities under the Public Governance, Performance and Accountability Act 2013 (PGPA Act), such as corporate Commonwealth entities and Commonwealth companies. Section 11 governs these non-operating allocations, which are paid directly to the entities (such as the Sydney Harbour Federation Trust, the National Gallery of Australia, and the Australian Institute of Aboriginal and Torres Strait Islander Studies) to be applied for their corporate purposes.
State, ACT, NT and Local Government Items: These items represent funds allocated for outcomes specified under the heading "Payments to States, ACT, NT and local government". Section 7 dictates that these funds must be applied solely to make payments to state, territory, or local government authorities to contribute to specified educational or infrastructural outcomes.
Portfolio Statements: Defined as the Portfolio Budget Statements (tabled for Bills No. 1 and No. 2) and the Portfolio Additional Estimates Statements (tabled for Bills No. 3 and No. 4). Section 4 declares these policy documents to be "relevant documents" for the purposes of section 15AB of the Acts Interpretation Act 1901. This elevates these explanatory budget papers to legally recognized tools for interpreting the statutory purpose of any given appropriation item.
Notional Transactions: Under section 5, internal transactions between different non-corporate entities (which are legally 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 payment is formally debited from the paying agency's appropriation, preserving accounting transparency and preventing double counting of funds.

The Appropriation Act (No. 4) 2025-2026 directly affects public sector administrators, state and local government bodies, and specific corporate entities. It does not directly impose compliance obligations on private citizens or commercial enterprises, though it indirectly shapes public sector procurement and capital projects.

Specifically, the Act affects:

Non-Corporate Commonwealth Entities: Chief Financial Officers and compliance teams within departments such as Defence, Treasury, Home Affairs, and the Department of Climate Change, Energy, the Environment and Water must manage these supplementary capital injections. They are legally constrained to spend these funds strictly within the outcome limits detailed in Schedule 2 and interpreted via the portfolio statements.
Corporate Commonwealth Entities and Commonwealth Companies: Legal entities that are separate from the Commonwealth but rely on federal capital budgets are directly affected. For example, the Australian War Memorial (receiving $35,947,000), the Sydney Harbour Federation Trust ($2,000,000), AIATSIS ($14,633,000), the National Gallery of Australia ($5,957,000), and the National Library of Australia ($543,000) receive direct non-operating capital injections that must be handled in accordance with their respective statutory charters.
State, Territory, and Local Government Authorities: Under section 14 and Schedule 1, state and territory education departments and local road or infrastructure authorities are affected. They receive supplementary funding (such as the $180,000 allocated to the Department of Education for Outcome 1, and the nominal $1,000 allocated to the Department of Infrastructure for Outcome 3) but must comply with specific terms and conditions determined by federal portfolio Ministers.
The Executive Government (specifically the Finance Minister): The Finance Minister's discretionary powers are altered by the reset of the Advance to the Finance Minister (AFM) emergency fund provisions under section 12, allowing the minister to allocate contingency funds up to a renewed $600 million ceiling.

The Act establishes a structured framework of statutory duties and rights governing the distribution and expenditure of the appropriated $3.53 billion.

Duties of Public Sector Entities

Non-corporate Commonwealth entities are under a strict statutory duty to apply appropriated funds only for the purposes and outcomes specified in Schedule 2. Under sections 7(2), 8(2), and 9(2), if the portfolio statements indicate that certain kinds of activities were intended to contribute to a particular outcome, the entity must treat expenditure on those activities as expenditure for that outcome. This links the spending of capital injections (under section 10) and administered assets (under section 9) directly to the policy intent declared to Parliament.

Rights of Corporate Entities

Under section 11(2), if another Act provides that a corporate entity must be paid amounts appropriated by Parliament for its purposes, and Schedule 2 contains a corporate entity item for that entity, the Commonwealth is under a mandatory duty to pay the full amount specified to that entity. This protects the financial autonomy of corporate entities like the National Gallery of Australia or AIATSIS, preventing the executive government from withholding capital allocations that have been formally legislated.

Discretionary Rights and Duties of Ministers

Under section 14, portfolio ministers specified in Schedule 1 are granted broad discretionary rights. Specifically, the Minister for Education and the Minister for Infrastructure, Transport, Regional Development and Local Government have the right to determine:

The terms and conditions applying to payments made to the States, Territories, and local government authorities (s 14(2)(a)).
The exact amounts and the timing of those payments (s 14(2)(b)).

These determinations must be made in writing. Conversely, the public officials administering these programs have a duty to ensure no payments are made to state or local authorities unless they strictly comply with these ministerially determined conditions.

Duties of the Finance Minister Regarding the AFM

Under section 12, the Finance Minister has a duty to reconcile emergency funds. If the Finance Minister previously issued an advance under the Appropriation Act (No. 2) 2025-2026 or the Supply Act (No. 2) 2025-2026 for an expenditure that is now formally appropriated by this Act, the Finance Minister must ensure the appropriation in this Act is reduced by that advanced amount (s 12(2)). This prevents double dipping and ensures the integrity of the Commonwealth's ledger.

Because the Appropriation Act (No. 4) 2025-2026 is an intra-governmental financial management statute, it does not contain standard criminal offences, civil penalty provisions, or fines targeted at private individuals or commercial entities. Instead, enforcement is executed through public law mechanisms, constitutional boundaries, and the governance frameworks of the PGPA Act.

Constitutional Enforcement (Section 83)

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. Any expenditure by a public official that exceeds the limits set in Schedule 2, or departs from the authorized outcomes, constitutes an unconstitutional drawing of public money. Such breaches are highly visible, requiring formal disclosure in agency annual reports and triggering investigations by the Australian National Audit Office (ANAO).

Administrative and Disciplinary Consequences under the PGPA Act

Section 15 of the Act explicitly states that the CRF is appropriated as necessary, including the operation of the Act as affected by the PGPA Act. If an official authorizes a payment that does not align with the statutory outcomes of the Act, they breach their duties under the PGPA Act (such as the duty to exercise care and diligence, or the duty to manage public resources efficiently, effectively, economically, and ethically). This can lead to:

Termination of employment under the Public Service Act 1999.
Personal civil or administrative liability for officials who misapply public funds.
Mandatory reporting of financial non-compliance in the agency's annual financial statements.

Audit and Transparency

The ANAO enforces the Act through regular financial statement audits. By examining agency ledgers against the outcomes in Schedule 2 and the "notional transactions" provisions of section 5, the ANAO ensures that inter-departmental transfers are not used to obscure spending that exceeds statutory caps.

The Act does not operate in isolation; it is designed to slot into a broader, complex web of federal financial and interpretative legislation.

Interaction with the PGPA Act

The PGPA Act provides the overarching governance framework for all entities receiving funds under this Act.

Section 3 Definitions: The concepts of "corporate Commonwealth entity", "non-corporate Commonwealth entity", "Commonwealth company", and "special account" are imported directly from the PGPA Act.
Section 5 Notional Transactions: This section explicitly notes its consistency with section 76 of the PGPA Act, ensuring that intra-Commonwealth payments are tracked as real transactions.
Section 6 and Schedule 2 Adjustments: Note 2 of section 6 highlights that sections 74 and 75 of the PGPA Act can be used to adjust the amounts appropriated by this Act. Section 74 allows agencies to retain certain receipts and add them to their operating budgets, while section 75 governs the transfer of appropriations when ministerial portfolios are restructured or functions are moved between agencies.
Section 13 Special Accounts: This section permits annual appropriations to be debited and credited directly to a "special account" established under the PGPA Act, provided the purpose of the special account aligns with the purpose of the appropriation item.

Interaction with the Acts Interpretation Act 1901

Section 4 declares the Portfolio Budget Statements and Portfolio Additional Estimates Statements to be relevant interpretative documents for the purposes of section 15AB of the Acts Interpretation Act 1901. This means that if there is any ambiguity regarding whether a capital project or asset acquisition falls within a legislated outcome in Schedule 2, a court, the ANAO, or a departmental compliance team must look to these external policy papers to resolve the ambiguity.

Interaction with Prior Supply and Appropriation Acts

Section 9(1) explicitly coordinates with previous funding instruments of the same fiscal year, allowing administered assets and liabilities items in this Act to contribute to outcomes specified in:

The Supply Act (No. 1) 2025-2026
The Appropriation Act (No. 1) 2025-2026
The Supply Act (No. 2) 2025-2026
The Appropriation Act (No. 2) 2025-2026
The Appropriation Act (No. 3) 2025-2026

Section 12 details a sophisticated interaction with the Appropriation Act (No. 2) 2025-2026 and the Supply Act (No. 2) 2025-2026. It resets the Finance Minister's $600 million emergency reserve (the AFM) by disregarding prior determinations once this Act commences (s 12(1)). Simultaneously, section 12(2) reduces the appropriations under this Act by any advanced amounts previously drawn from those emergency funds, preventing duplicate funding of the same capital programs.

The Appropriation Act (No. 4) 2025-2026 was assented to on 27 March 2026. Because it is a highly specific, time-limited annual funding instrument, it has not undergone formal legislative amendment by subsequent acts of Parliament. This is typical for annual appropriation acts, which are rarely amended via the traditional parliamentary bill process once enacted.

However, the Act’s operational figures are subject to dynamic, legally authorized administrative modifications that function as de facto amendments:

AFM Determinations: Under section 12, the Finance Minister can issue formal, written determinations that allocate additional funds to agencies from the $600 million AFM pool. These determinations legally increase the appropriation limits set out in Schedule 2.
PGPA Act Adjustments: As referenced in section 6, administrative adjustments made under sections 74 and 75 of the PGPA Act can permanently alter the allocation of funds. For instance, if a capital works function is transferred from the Department of Home Affairs to the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts, a section 75 determination will legally shift the corresponding portion of the $129,883,000 Home Affairs capital allocation to the Infrastructure portfolio without requiring an amending Act of Parliament.
Section 12(2) Reductions: The nominal figures listed in Schedule 2 are automatically subject to reduction if an AFM advance was made prior to 27 March 2026 for the same expenditure. This mechanism adjusts the statutory text retrospectively based on executive actions taken earlier in the financial year.

There is no litigation history associated with the Appropriation Act (No. 4) 2025-2026.

In the broader context of Australian constitutional law, annual appropriation acts are rarely the subject of direct litigation. This is due to several structural and procedural hurdles:

Standing: Under Australian law, private citizens, commercial enterprises, and taxpayers generally lack standing to challenge an appropriation act in court. To establish standing, a plaintiff must demonstrate a special interest in the subject matter over and above that of the general public. Simply being a taxpayer whose funds contribute to the CRF is insufficient to launch a legal challenge against a specific government expenditure item.
High Court Allocation: Interestingly, the High Court of Australia is itself funded under this statutory framework, being explicitly listed as a "non-corporate entity" under section 3 of the Act.
Non-Justiciability of Parliamentary Process: Australian courts consistently decline to review the internal processes of Parliament, meaning that any procedural defects in how an appropriation bill was debated or passed are treated as non-justiciable.

Consequently, any compliance failures or disputes relating to this Act are resolved through administrative audits, parliamentary committee scrutiny (such as Senate Estimates), and reports issued by the ANAO, rather than through public litigation in the courts.

For corporate lawyers, government advisors, public sector accountants, and compliance professionals, the Act contains several subtle legal mechanisms and administrative traps (or "gotchas") that can complicate financial compliance and reporting.

1. The Non-Legislative Instrument Loophole (Section 14(4))

Under section 14(2), payments made to the States, Territories, and local governments are subject to terms, conditions, and payment schedules determined in writing by the relevant portfolio ministers (the Minister for Education or the Minister for Infrastructure). However, section 14(4) explicitly declares that these determinations are not legislative instruments.

Because they are not legislative instruments, they are entirely exempt from the registration, tabling, and disallowance regimes established under the Legislation Act 2003. This means these critical financial conditions can be created, amended, or revoked by a minister without parliamentary oversight, leaving local government authorities and state departments vulnerable to sudden, unilateral changes in funding rules that are not easily trackable via the Federal Register of Legislation.

2. The AFM "Double-Dipping" Reduction Trap (Section 12(2))

A significant trap for government contractors and financial analysts is relying solely on the face-value figures printed in Schedule 2. Under section 12(2), if the Finance Minister previously made an AFM determination under the Appropriation Act (No. 2) 2025-2026 or the Supply Act (No. 2) 2025-2026 to fund an urgent capital program before 27 March 2026, the appropriation listed in this Act is automatically reduced by that advanced amount.

Consequently, the actual legally available capital budget for an agency may be substantially lower than the multi-million dollar figures shown in the Schedule 2 tables. Compliance teams must conduct a historical audit of all AFM determinations made during the 2025-2026 fiscal year to determine the true, legally binding expenditure ceiling for any given outcome.

3. Elevation of Policy Papers to De Facto Law (Section 4)

Because section 4 declares the Portfolio Budget Statements and Portfolio Additional Estimates Statements to be relevant documents under section 15AB of the Acts Interpretation Act 1901, and sections 7(2), 8(2), and 9(2) dictate that the "intended" activities described in these statements define what counts as a valid outcome, these non-statutory policy documents are effectively elevated to legally binding interpretative guides.

If a department relies on the broad, literal wording of an outcome in Schedule 2 but departs from the specific project descriptions detailed in the portfolio statements, the expenditure may be deemed an unauthorized or unconstitutional use of funds. Public sector managers must ensure that every dollar spent aligns not just with the Act, but with the granular detail of the tabled estimates papers.

4. Special Account Diversion (Section 13)

Section 13 allows agencies to debit annual appropriations and credit them directly to a special account, provided the purpose of the special account matches any of the purposes covered by the appropriation item. Because special accounts are multi-year funding mechanisms that do not lapse at the end of the financial year, this provision allows clever agency CFOs to bypass the standard constitutional principle of "annuality" (where annual appropriations must lapse if unspent). This can obscure the actual pace of government spending and reduce parliamentary control over the timing of capital outlays.

Achieving and maintaining compliance with the Appropriation Act (No. 4) 2025-2026 requires structured financial control and regular auditing. Below is a practical guide for different stakeholders to ensure compliance with the statutory rules.

+---------------------------------------------------------------------------------+
|                                COMPLIANCE ROADMAP                               |
+---------------------------------------------------------------------------------+
|                                                                                 |
|  1. MAP OUTCOMES             Identify the precise capital allocations and       |
|                             outcomes in Schedule 2.                             |
|                                     │                                           |
|                                     ▼                                           |
|  2. RECONCILE AFM           Audit all prior AFM determinations to calculate     |
|                             the s 12(2) adjusted budget ceiling.                |
|                                     │                                           |
|                                     ▼                                           |
|  3. PORTFOLIO CROSS-REF      Cross-reference expenditures with the declared       |
|                             purposes in the Portfolio Statements (s 4).         |
|                                     │                                           |
|                                     ▼                                           |
|  4. STATE GRANTS CHECK      (For States/Local Gov) Monitor s 14 ministerial     |
|                             written conditions and payment timing schedules.    |
|                                     │                                           |
|                                     ▼                                           |
|  5. AUDIT & REPORT          Document s 5 notional transactions and flag         |
|                             special account transfers under s 13.               |
|                                                                                 |
+---------------------------------------------------------------------------------+

For Public Sector Chief Financial Officers and Finance Teams

Establish Granular General Ledger Codes: Create specific cost-centers within agency financial management systems that map directly to the distinct outcomes and equity injections in Schedule 2. For example, the Department of Home Affairs must segregate its $7,544,000 Equity Injection from its $43,914,000 Administered Assets and Liabilities allocation.
Execute the Section 12(2) Reconciliation: Immediately calculate the adjusted appropriation cap by subtracting any historical AFM allocations received during the 2025-2026 financial year from the Schedule 2 figures. Document this reconciled figure as the hard statutory ceiling for the remainder of the fiscal year.
Mandatory Review of Portfolio Statements: Before approving any contract or asset acquisition, departmental legal teams must review the relevant Portfolio Additional Estimates Statements. They must verify that the proposed procurement program was explicitly identified as an "intended activity" contributing to the outcome.
Document Notional Transactions: Ensure all inter-agency transfers comply with section 5. Even though no physical money leaves the CRF during an intra-Commonwealth transaction, the paying agency must formally record a debit against its statutory appropriation, and the receiving agency must record a corresponding credit.

For State, Territory, and Local Government Administrators

Track Ministerial Determinations: Establish direct communication channels with the federal Department of Education and Department of Infrastructure. Request formal, written copies of any determinations made by the respective Ministers under section 14(2).
Segregate Grant Funds: Place funds received under Schedule 1 (such as the $180,000 early learning and schooling allocation) into distinct, ring-fenced bank accounts or cost-centers.
Audit Compliance with Conditions: Conduct monthly internal audits to ensure that expenditure of the grant money strictly complies with the conditions set out in the Minister’s non-legislative written instruments. If the conditions are violated, the funds may be clawed back by the Commonwealth, or future payments delayed under section 14(2)(b).

For Officers of Corporate Commonwealth Entities

Enforce Mandatory Pass-Through: If your corporate entity has a statutory entitlement to receive appropriated funds, verify that the full amount listed in Schedule 2 (for example, the $14,633,000 allocated to AIATSIS) is paid by the parent department. If a department attempts to withhold or defer payment, corporate legal counsel should formally assert the entity's rights under section 11(2).

For External Auditors (ANAO and Contracted Firms)

Verify Section 13 Transfers: When auditing agency accounts, flag any transfers from annual appropriations to special accounts. Verify that the purpose of the target special account matches the outcome criteria in Schedule 2, ensuring that the transfer is not being used as an unauthorized mechanism to roll over unspent annual capital funds.

Appropriation Act (No. 4) 2025-2026

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