This Act grants parliamentary supply for recurrent services for the Western Australian Government for the financial year beginning 1 July 2026 and ending 30 June 2027. Section 3(1) authorises a single aggregate sum of $37,008,834,000 to be issued and applied out of the Consolidated Account as supply for that year. Section 3(2) expressly records that this amount is additional to supply granted by the Appropriation (Capital 2026-27) Act 2026, thereby separating recurrent funding from capital appropriation for the same year.

Section 4 performs the appropriation function. It appropriates the whole $37,008,834,000 from the Consolidated Account for the recurrent services and purposes that are expressed in Schedule 1 and are detailed in the Agency Information in Support of the Estimates for the year. The Schedule lists 101 appropriation items, naming agencies, program groupings and a dollar amount for each item. The items include departmental expenditures (for example Treasury and Finance, Education, WA Health), administered grants and transfer payments, and a number of specific "Provision for" items, which allocate funds to anticipated but not yet-finalised outcomes.

The Act establishes commencement timing at section 2: sections 1 and 2 (the short title and commencement provisions) commence on the day the Act receives Royal Assent, and "the rest of the Act" commences on the day after that day. Functionally, the authority to issue and appropriate the recurrent supply therefore becomes operative the day after Royal Assent.

Mechanically, the statute does three things: it fixes an aggregate supply figure (s 3(1)), records its relationship to the capital appropriation act (s 3(2)), and allocates that aggregate to line items set out in Schedule 1 by way of appropriation (s 4 and Schedule 1). The appropriation is tied to both the Schedule and to the Agency Information in Support of the Estimates, meaning the Act provides the high-level legal authority while the Agency Information supplies operational detail.

Appropriation (Recurrent 2026–27) Bill 2026

67—1 page i Western Australia Appropriation (Recurrent 2026-27) Bill 2026 Contents

Short title 2
Commencement 2
Issue and application of moneys 2
Appropriation for recurrent services and purposes 2 Schedule 1 — Consolidated Account for the year ending 30 June 2027

page 1 Western Australia LEGISLATIVE ASSEMBLY Appropriation (Recurrent 2026-27) Bill 2026 A Bill for An Act to grant supply and to appropriate and apply out of the Consolidated Account certain sums for the recurrent services and purposes of the year ending 30 June 2027. The Parliament of Western Australia enacts as follows:

Appropriation (Recurrent 2026-27) Bill 2026 s. 1 page 2

Short title1 This is the Appropriation (Recurrent 2026-27) Act 2026.2
Commencement3 This Act comes into operation as follows —4 (a) sections 1 and 2 — on the day on which this Act5 receives the Royal Assent;6 (b) the rest of the Act — on the day after that day.7
Issue and application of moneys8 (1) The sum of $37 008 834 000 is to be issued and may be applied9 out of the Consolidated Account as supply granted for the year10 beginning on 1 July 2026 and ending on 30 June 2027.11 (2) The sum referred to in subsection (1) is additional to supply12 granted by the Appropriation (Capital 2026-27) Act 2026.13
Appropriation for recurrent services and purposes14 The sum of $37 008 834 000 granted by section 3 as supply is15 appropriated from the Consolidated Account for the recurrent16 services and purposes expressed in Schedule 1 and detailed in17 the Agency Information in Support of the Estimates for the year.18

Appropriation (Recurrent 2026-27) Bill 2026 Consolidated Account for the year ending 30 June 2027 Schedule 1 page 3 Schedule 1 — Consolidated Account for the year ending1 30 June 20272 [s. 4]3 Item $ PARLIAMENT 1 Legislative Council .................................................... 6 613 000 2 Legislative Assembly ................................................. 6 601 000 3 Parliamentary Services ............................................... 28 083 000 4 Parliamentary Commissioner for Administrative Investigations ............................................................. 13 825 000 GOVERNMENT ADMINISTRATION 5 Premier and Cabinet ................................................... 280 881 000 6 Premier and Cabinet — Administered Grants, Subsidies and Other Transfer Payments ..................... 191 568 000 7 Public Sector Commission ......................................... 39 569 000 8 Governor’s Establishment .......................................... 2 741 000 9 Western Australian Electoral Commission ................ 15 191 000 10 Salaries and Allowances Tribunal .............................. 1 174 000 11 Commissioner for Children and Young People ......... 3 100 000 12 Office of the Information Commissioner ................... 5 666 000 13 Registrar, Western Australian Industrial Relations Commission ................................................................ 10 632 000

Appropriation (Recurrent 2026-27) Bill 2026 Schedule 1 Consolidated Account for the year ending 30 June 2027 page 4 Item $ FINANCIAL ADMINISTRATION 14 Treasury and Finance ................................................. 146 827 000 Treasury and Finance Administered 15 Bunbury Water Corporation ................................... 9 282 000 16 Busselton Water Corporation .................................. 2 135 000 17 Electricity Generation and Retail Corporation (Synergy) ................................................................ 674 502 000 18 Gold Corporation .................................................... 6 800 000 19 Pilbara Ports Authority ........................................... 4 320 000 20 Public Transport Authority of Western Australia ... 1 473 376 000 21 Regional Power Corporation (Horizon Power) ....... 23 340 000 22 Water Corporation .................................................. 846 199 000 23 Western Australian Land Authority (DevelopmentWA) .................................................. 619 197 000 24 Western Australian Land Authority (DevelopmentWA) — Provision for Lease Incentives (Strategic Industrial Areas) .................... 3 800 000 25 Department of Creative Industries, Tourism and Sport ........................................................................ 31 389 000 26 Department of Energy and Economic Diversification ......................................................... 35 134 000 27 Department of Housing and Works ........................ 119 779 000

Appropriation (Recurrent 2026-27) Bill 2026 Consolidated Account for the year ending 30 June 2027 Schedule 1 page 5 Item $ 28 Department of Planning, Lands and Heritage ......... 9 550 000 29 Department of the Premier and Cabinet .................. 2 013 000 30 Department of Transport and Major Infrastructure ........................................................... 4 900 000 31 Gaming and Wagering Commission ....................... 1 634 000 32 Goods and Services Tax (GST) Administration Costs ........................................................................ 75 600 000 33 National Redress Scheme and Civil Litigation for Survivors of Institutional Child Sexual Abuse Account ................................................................... 11 000 000 34 Noongar Land Fund ................................................ 5 600 000 35 Provision for Foster and Grand Carer Gold Card ......................................................................... 3 244 000 36 Provision for Government Wages Policy — Outcomes yet to be Finalised .................................. 23 805 000 37 Provision for Government Wages Policy — Newly Expiring Industrial Agreements .............................. 111 957 000 38 Provision for Shared Equity Home Ownership Subsidy Scheme ...................................................... 2 039 000 39 Provision for Thriving Kids .................................... 35 903 000 40 Provision for Voluntary Targeted Separation Scheme .................................................................... 228 953 000 41 Provision for Racing and Wagering Western Australia .................................................... 12 500 000

Appropriation (Recurrent 2026-27) Bill 2026 Schedule 1 Consolidated Account for the year ending 30 June 2027 page 6 Item $ 42 Royalties for Regions .............................................. 974 521 000 43 State Property — Emergency Services Levy .......... 22 837 000 44 WA Health .............................................................. 225 161 000 45 Western Australian Land Authority (DevelopmentWA) — Provision for Housing ........ 128 735 000 46 Treasury and Finance — All Other Grants, Subsidies and Transfer Payments, comprising: Acts of Grace / Ex Gratia Payments ....................... 200 000 Administration Costs — National Tax Equivalent Regime Scheme ...................................................... 125 000 Energy Concession Extension Scheme ................... 3 800 000 Fuel Excise Relief Program .................................... 33 102 000 Incidentals ............................................................... 200 000 Interest on Public Moneys Held in Participating Trust Fund Accounts ............................................... 15 000 000 Life Support Equipment Subsidy Scheme .............. 1 627 000 Payroll Tax Rebate Scheme .................................... 50 000 Pensioner Concessions — Emergency Services Levy ........................................................................ 31 076 000 Pensioner Concessions — Local Government Rates ........................................................................ 149 229 000 Refund of Past Years Revenue Collections — Public Corporations ................................................ 10 000 000

Appropriation (Recurrent 2026-27) Bill 2026 Consolidated Account for the year ending 30 June 2027 Schedule 1 page 7 Item $ Refund of Past Years Revenue Collections — Royalties ................................................................. 2 000 000 Refund of Past Years Revenue Collections — Taxation .................................................................. 58 063 000 Thermoregulatory Dysfunction Energy Subsidy .... 2 036 000 Western Australian Land Information Authority — Valuation Services .................................................. 140 000 Western Australian Treasury Corporation Management Fees ................................................... 950 000 WorkCover WA Authority ..................................... 3 021 000 47 Office of the Auditor General .................................... 16 272 000 JOBS AND ECONOMIC DEVELOPMENT 48 Energy and Economic Diversification ....................... 435 723 000 49 Energy and Economic Diversification — Administered Grants, Subsidies and Other Transfer Payments .................................................................... 127 051 000 50 Creative Industries, Tourism and Sport ...................... 485 258 000 51 Creative Industries, Tourism and Sport — Administered Grants, Subsidies and Other Transfer Payments .................................................................... 998 000 52 Creative Industries, Tourism and Sport — Art Gallery of Western Australia ............................... 11 143 000 53 Creative Industries, Tourism and Sport — Arts and Culture Trust ................................................ 24 256 000

Appropriation (Recurrent 2026-27) Bill 2026 Schedule 1 Consolidated Account for the year ending 30 June 2027 page 8 Item $ 54 Creative Industries, Tourism and Sport — Contribution to Community Sporting and Recreation Facilities Fund ............................................................ 12 000 000 55 Creative Industries, Tourism and Sport — Library Board of Western Australia ........................... 31 302 000 56 Creative Industries, Tourism and Sport — Western Australian Museum ...................................... 42 359 000 57 Primary Industries and Regional Development ......... 316 349 000 58 Primary Industries and Regional Development — Administered Grants, Subsidies and Other Transfer Payments .................................................................... 1 550 000 59 Mines, Petroleum and Exploration ............................. 118 924 000 60 Mines, Petroleum and Exploration — Administered Grants, Subsidies and Other Transfer Payments ........ 23 063 000 61 Small Business Development Corporation ................ 18 143 000 62 Rural Business Development Corporation ................. 325 000 63 Economic Regulation Authority ................................. 2 998 000 HEALTH 64 WA Health ................................................................. 9 262 204 000 65 Mental Health Commission ........................................ 1 316 174 000 66 Mental Health Commission — Mental Health Advocacy Service ....................................................... 10 274 000 67 Mental Health Commission — Mental Health Tribunal ...................................................................... 4 678 000

Appropriation (Recurrent 2026-27) Bill 2026 Consolidated Account for the year ending 30 June 2027 Schedule 1 page 9 Item $ 68 Mental Health Commission — Office of the Chief Psychiatrist ................................................................. 6 065 000 69 Health and Disability Services Complaints Office .... 4 007 000 EDUCATION AND TRAINING 70 Education ................................................................... 6 097 932 000 71 Education — Administered Grants, Subsidies and Other Transfer Payments ............................................ 635 948 000 72 Training and Workforce Development ...................... 683 419 000 COMMUNITY SAFETY 73 Western Australia Police ............................................ 2 121 442 000 74 Justice ......................................................................... 2 029 753 000 75 State Solicitor’s Office ............................................... 63 785 000 76 Fire and Emergency Services ..................................... 194 002 000 77 Fire and Emergency Services — Administered Grants, Subsidies and Other Transfer Payments ........ 45 000 000 78 Office of the Director of Public Prosecutions ............ 76 031 000 79 Corruption and Crime Commission ........................... 34 501 000 80 Chemistry Centre (WA) ............................................. 12 336 000 81 Office of the Inspector of Custodial Services ............ 3 909 000 82 Parliamentary Inspector of the Corruption and Crime Commission ................................................................ 460 000

Appropriation (Recurrent 2026-27) Bill 2026 Schedule 1 Consolidated Account for the year ending 30 June 2027 page 10 Item $ COMMUNITY SERVICES 83 Communities .............................................................. 1 800 767 000 84 Communities — Administered Grants, Subsidies and Other Transfer Payments ............................................ 1 471 424 000 85 Local Government, Industry Regulation and Safety ................................................................... 108 285 000 86 Local Government, Industry Regulation and Safety — Administered Grants, Subsidies and Other Transfer Payments ...................................................... 65 681 000 87 Western Australian Sports Centre Trust ..................... 138 802 000 TRANSPORT AND MAJOR INFRASTRUCTURE 88 Transport and Major Infrastructure ............................ 210 658 000 89 Transport and Major Infrastructure — Administered Grants, Subsidies and Other Transfer Payments ........ 187 000 000 90 Transport and Major Infrastructure — Western Australian Coastal Shipping Commission .................. 100 000 91 Commissioner of Main Roads .................................... 792 274 000 92 Housing and Works .................................................... 258 275 000 93 Housing and Works — Administered Grants, Subsidies and Other Transfer Payments ..................... 5 000 000 94 Infrastructure WA ...................................................... 7 497 000

Appropriation (Recurrent 2026-27) Bill 2026 Consolidated Account for the year ending 30 June 2027 Schedule 1 page 11 Item $ ENVIRONMENT 95 Water and Environmental Regulation ........................ 160 078 000 96 Biodiversity, Conservation and Attractions ............... 445 266 000 PLANNING AND LAND USE 97 Planning, Lands and Heritage .................................... 223 911 000 98 Western Australian Planning Commission ................ 11 990 000 99 Western Australian Land Information Authority ....... 52 985 000 100 Heritage Council of Western Australia ...................... 1 644 000 101 National Trust of Australia (WA) .............................. 5 268 000 GRAND TOTAL ...................................................... 37 008 834 000

Appropriation (Recurrent 2026–27) Bill 2026

67—1 page i Western Australia Appropriation (Recurrent 2026-27) Bill 2026 Contents

Short title 2
Commencement 2
Issue and application of moneys 2
Appropriation for recurrent services and purposes 2 Schedule 1 — Consolidated Account for the year ending 30 June 2027

Appropriation (Recurrent 2026-27) Bill 2026 s. 1 page 2

Short title1 This is the Appropriation (Recurrent 2026-27) Act 2026.2
Commencement3 This Act comes into operation as follows —4 (a) sections 1 and 2 — on the day on which this Act5 receives the Royal Assent;6 (b) the rest of the Act — on the day after that day.7
Issue and application of moneys8 (1) The sum of $37 008 834 000 is to be issued and may be applied9 out of the Consolidated Account as supply granted for the year10 beginning on 1 July 2026 and ending on 30 June 2027.11 (2) The sum referred to in subsection (1) is additional to supply12 granted by the Appropriation (Capital 2026-27) Act 2026.13
Appropriation for recurrent services and purposes14 The sum of $37 008 834 000 granted by section 3 as supply is15 appropriated from the Consolidated Account for the recurrent16 services and purposes expressed in Schedule 1 and detailed in17 the Agency Information in Support of the Estimates for the year.18

Consolidated Account as funding source. The Act draws the authorised supply from the Consolidated Account, the State's central fund, by stating the sum is "to be issued and may be applied out of the Consolidated Account" (s 3(1)). That phrase is the statutory authorisation for funds to be paid to agencies and recipients, subject to usual financial administration processes outside the text of the Act.

Supply and appropriation. The Act uses two related but distinct legal mechanisms. Section 3 grants supply, that is, the Executive is authorised to issue the stated sum from the Consolidated Account. Section 4 then appropriates that supply to the recurrent services and purposes identified in Schedule 1 and in the Agency Information in Support of the Estimates. The appropriation therefore binds the authorised expenditure to particular agencies, program groupings and items.

Recurrent versus capital. The Act is explicitly labelled "Appropriation (Recurrent) 2026-27" and section 3(2) clarifies that the sum is additional to supply granted by the Appropriation (Capital 2026-27) Act 2026. The legislative architecture thus separates funding intended for day-to-day operations and ongoing services from funding for capital projects or investments, each authorised by separate appropriation Acts.

Line-item scheduling and Agency Information. Schedule 1 lists 101 items with dollar amounts and labels, including departmental votes, administered grants and numerous "Provision for" entries. Section 4 ties the appropriation to the Schedule and to the Agency Information in Support of the Estimates. Practically, the Act creates a legal ceiling for each listed appropriation item while delegating the operational description and more detailed budgetary intent to the Agency Information document.

Provision for contingencies. Several Schedule entries are labelled as "Provision for" or otherwise indicate contingent allocations, for example "Provision for Government Wages Policy , Outcomes yet to be Finalised" (item 36), "Provision for Voluntary Targeted Separation Scheme" (item 40) and "Provision for Thriving Kids" (item 39). These entries allocate funds to anticipated or unresolved policy outcomes rather than to a fully specified program within the Act itself.

Departmental and administered distinctions. The Schedule distinguishes departmental appropriations from administered grants, subsidies and other transfer payments. For example item 5 is "Premier and Cabinet" while item 6 is "Premier and Cabinet , Administered Grants, Subsidies and Other Transfer Payments", each carrying a separate dollar allocation. That split in the Schedule mirrors how budgets typically separate agency output delivery from transfer payments made on behalf of government.

Aggregation and itemisation. The Act operates at two levels simultaneously: it specifies an aggregate amount (s 3(1)) and then itemises that aggregate across specific agencies and programs (Schedule 1). The appropriation therefore both limits total recurrent spending and distributes legal authority to spend among the listed items.

Timing of commencement. Section 2 stages commencement, with the operative appropriation provisions commencing the day after Royal Assent. That staging affects when agencies may lawfully draw against the appropriations and is therefore a timing concept with immediate administrative effect.

Consolidated Account and taxpayers. The immediate financial impact is on the Consolidated Account, which bears the issued sum of $37,008,834,000 under section 3(1). The Act does not impose new taxes or specify revenue sources; it authorises application of funds from the Consolidated Account, which is the repository of public monies. The ultimate economic incidence of the appropriation lies with public finances, and therefore with taxpayers and users of government services, but the Act itself is an expenditure instrument rather than a revenue instrument.

Agencies and program recipients. The Schedule names 101 appropriation items and thus identifies the agencies and program groupings that will receive recurrent funding authority. Major recipients by line item include WA Health (item 64, $9,262,204,000), Education (item 70, $6,097,932,000), Treasury and Finance (item 14, $146,827,000), Treasurer-administered entities such as Public Transport Authority of Western Australia (item 20, $1,473,376,000), and Royalties for Regions (item 42, $974,521,000). Both departmental operations and administered transfer payments are affected; for example the Schedule lists "Administered Grants, Subsidies and Other Transfer Payments" for a number of portfolios (items 6, 15-24, 49-51, 58-60, 73-79, 83-86, 88-93 and elsewhere).

Executive agencies with contingent allocations. Items marked as "Provision for" affect agencies that will administer or receive these contingency allocations once policy decisions are finalised. Examples include "Provision for Government Wages Policy , Newly Expiring Industrial Agreements" (item 37, $111,957,000) and "Provision for Voluntary Targeted Separation Scheme" (item 40, $228,953,000). Agencies managing these contingencies must plan for potential in-year allocations.

Parliamentary offices and oversight bodies. The Schedule appropriates funds to the Legislature and oversight offices, including the Legislative Council (item 1, $6,613,000), Legislative Assembly (item 2, $6,601,000), Parliamentary Services (item 3, $28,083,000), the Office of the Auditor General (item 47, $16,272,000), Parliamentary Commissioner for Administrative Investigations (item 4, $13,825,000), and similar entities. Those bodies receive recurrent funding authority for their operations.

Service users and transfer recipients. Several appropriations fund transfer payment schemes and concessions listed in the Schedule, for example Pensioner Concessions , Local Government Rates ($149,229,000) and Pensioner Concessions , Emergency Services Levy ($31,076,000) within item 46's breakdown. Entities and individuals eligible for such transfers are affected in that the Act provides legal authority to make those payments.

Treasury and financial administrators. The corporate task of issuing funds is mediated by Treasury and Finance as the central financial manager; Treasury appears in the Schedule (item 14 and multiple administered entries). The Act gives those officials the legal authority to "issue and apply" the specified funds, but operational execution will follow financial management legislation and administrative procedures outside the Act.

Users of capital funding. The Act expressly excludes capital appropriation, noting in s 3(2) that the sum is additional to supply granted by the Appropriation (Capital 2026-27) Act 2026. Recipients of capital funding therefore are not affected by this recurrent appropriation; their funding authority will be contained in the separate capital appropriation Act.

Statutory duty to constrain spending to appropriated sums. The Act creates a legal ceiling. Section 3(1) fixes the aggregate amount that may be issued from the Consolidated Account for recurrent purposes in 2026-27. Section 4 appropriates that sum to the specific items in Schedule 1, and to the purposes detailed in the Agency Information in Support of the Estimates. The duty created by these provisions is to confine expenditure to the amounts and purposes authorised by the Act and the accompanying Agency Information.

Right to receive appropriated funds subject to administrative process. Agencies and recipients named in Schedule 1 are legally entitled to have funds issued to them under the appropriation, provided the funds are applied in accordance with the Act and the Agency Information. The Act does not itself specify the mechanics for drawdown or payment; those mechanics are administered under financial management arrangements outside the text. The appropriation therefore confers the right to funding authority while leaving payment procedures to the executive financial framework.

Executive responsibility to apply funds for specified purposes. Section 4 ties appropriation to the purposes in the Schedule and the Agency Information. Executive officers and agency heads have the operational duty to ensure the application of funds matches the authorised purposes. Where Schedule entries are departmental, funds are for the agency's recurrent services; where entries are for administered grants or transfer payments, funds are to be applied as transfer payments to third parties as described in the Agency Information.

No statutory penalty or new enforcement regime within the Act. The Act does not create criminal offences or administrative penalties for misuse or unlawful application of funds. It is an appropriation instrument, not a compliance regime. Oversight and enforcement mechanisms, for example audit by the Auditor General or supply control under financial management legislation, are not created or altered by this Act. The Schedule does appropriate funds to oversight bodies such as the Office of the Auditor General (item 47), but no enforcement provisions are contained in the Act text.

Agency discretion constrained by Agency Information. Although the Act itemises allocations in Schedule 1, section 4 expressly ties the appropriation to the "Agency Information in Support of the Estimates for the year". That external document will contain detailed descriptions of outputs, outcomes and program rules that constrain how agencies may lawfully apply their appropriations. Practitioners should treat the Agency Information as the operative document for permitted uses, as the Act cross-references it as part of the appropriation authority.

Timing duties. The staged commencement at section 2 means agencies and treasury must observe that sections 1 and 2 commence on Royal Assent day, and the rest of the Act commences the following day. Thus the operative authority to issue and appropriate funds does not exist until the day after Royal Assent. Officers responsible for payments must therefore ensure no payments dependent on this Act are made prior to its commencement.

Absence of penalties in the Act. The Appropriation (Recurrent 2026-27) Act 2026 contains no penal provisions and does not itself create offences, fines or express administrative sanctions for misuse of appropriated funds. The Act’s text is limited to authorising a sum to be issued from the Consolidated Account and appropriating that sum to the items in Schedule 1 (ss 3 and 4).

Enforcement relies on existing financial controls outside the Act. Because the Act does not specify enforcement mechanisms, usual financial administration, audit and public sector accountability frameworks will be the primary means of oversight and enforcement. The Schedule includes an appropriation for the Office of the Auditor General (item 47, $16,272,000), indicating the funding provided to the statutory auditor, but the Act does not alter the Auditor General’s functions or powers.

Parliamentary control as a political check. The Act demonstrates the constitutional and parliamentary control of supply by requiring an appropriation Act to authorise recurrent spending. Once enacted, the appropriation gives legal authority to spend, but Parliament retains political oversight through appropriation processes and subsequent accountability mechanisms. The Act itself does not, however, prescribe particular oversight or reporting requirements; practitioners must look to the Agency Information and other financial legislation for those procedural details.

Operational safeguards will be in administrative law and financial legislation. Any compliance, audit, or disciplinary action that arises from misuse or misapplication of funds will be governed by existing statutes and administrative instruments that regulate public finance and public sector conduct. The appropriation Act does not modify those regimes.

No seizure or recovery mechanisms provided. The Act does not contain provisions for recovery of misapplied funds, clawback, or compensatory measures. Recovery mechanisms, if available, will depend on external statutory frameworks or administrative arrangements not set out in the Act.

Reference to the Appropriation (Capital 2026-27) Act 2026. Section 3(2) explicitly states that the recurrent supply authorised by this Act is additional to supply granted by the Appropriation (Capital 2026-27) Act 2026. The interaction is therefore a structural one: recurrent and capital appropriations for the year are authorised by separate Acts. Practitioners should read the two appropriation Acts together to understand the full funding authority for the State in 2026-27.

Agency Information in Support of the Estimates. Section 4 appropriates the sum for the recurrent services and purposes "expressed in Schedule 1 and detailed in the Agency Information in Support of the Estimates for the year". The Agency Information is a document external to the Act but incorporated by reference as the operative detail for purposes and programs funded by the appropriation. That means the Act’s appropriation must be read alongside the Agency Information to determine authorised uses.

Consolidated Account usage. The Act authorises issuance and application of funds from the Consolidated Account (s 3(1)). The mechanics for operating the Consolidated Account, constraints on withdrawals, and related financial administration are governed by other statutes and financial management rules not set out in this Act. The appropriation therefore interacts with pre-existing public finance law that controls how the Consolidated Account is managed.

Departmental versus administered funding frameworks. The Schedule separates departmental appropriations from administered grants, subsidies and other transfer payments in numerous line items. Those distinctions reflect administrative and legal differences in how funds are managed and reported, and they interact with statutory regimes that govern transfer payments, grants, and those agencies’ statutory duties. The Act does not alter those regimes but allocates funds across them.

No amendment of substantive program law. The Act is an appropriation instrument and does not itself amend, repeal or create substantive statutory entitlements for benefit recipients, contractors or third parties. Any legal entitlements to payments, eligibility rules for concessions, or statutory benefits continue to be governed by the Acts that establish them. The appropriation supplies legal authority for payment, but the legal basis for eligibility and entitlements is external to the Act and must be checked in the underlying program statutes and in the Agency Information.

Commensuration with oversight bodies. The Act appropriates funds to oversight entities (for example the Office of the Auditor General, item 47; the Corruption and Crime Commission, item 79; Parliamentary Commissioner for Administrative Investigations, item 4). Those bodies’ statutory mandates and powers are set out in their own Acts; this appropriation provides operational funding and thus interacts functionally but not substantively with their governing statutes.

Single-instrument source only. The text provided is the Appropriation (Recurrent 2026-27) Bill 2026 as enacted into the Appropriation (Recurrent 2026-27) Act 2026. The Act contains four sections and Schedule 1. The source includes no prior versions, amendments, or replacement provisions. There are no amendment clauses within the Act, and the text makes no reference to consequential amendments to other Acts.

Commencement timetable. Section 2 provides a two-step commencement: sections 1 and 2 (short title and commencement) commence on the day the Act receives Royal Assent; "the rest of the Act" commences on the day after that day. This commencement staging is itself part of the Act’s operative structure and is not an amendment history item, but it is the only timing-related provision affecting operation.

No savings or transitional provisions. The Act contains no express savings, transitional arrangements, sunset clauses or staged reductions. The entire appropriation for recurrent services is allocated for the year ending 30 June 2027 and does not purport to operate beyond that financial year.

No repeal or modification of other appropriation Acts in the text. The only cross-reference is to the Appropriation (Capital 2026-27) Act 2026 in s 3(2), noting that the sum in this Act is additional to the capital supply. The Act does not purport to repeal or amend any other Acts. Any changes to other appropriation instruments would require separate legislative action.

No recorded subsequent amendments in the provided source. The document supplied contains the enacted Act only. If amendments occur after enactment, those are not reflected in the source and would need to be checked in later legislative materials.

No cases or litigation recorded. The Act text and Schedule provided do not include or refer to any court decisions, judicial interpretations, or litigation history. There are no case citations in the document. The appropriation is a fiscal instrument; the source contains no litigation attached to it.

No administrative tribunal history included. The source does not record any proceedings, determinations, or challenges before administrative tribunals or oversight bodies concerning the provisions of this Act.

No declaratory or injunctive relief recorded. The text does not indicate that any party has sought declarations, injunctions or other remedies with respect to this appropriation Act. As enacted appropriations are typically subject to political and administrative oversight, any legal challenges would be external to the text supplied and are not evidenced here.

Practitioners should note absence of litigation information in this Act. If litigation concerning the appropriation arises, it will be found in external reports, court records or subsequent legal materials not contained in the provided source.

Appropriation authority referenced to external Agency Information. Section 4 ties the legal appropriation to Schedule 1 and to the Agency Information in Support of the Estimates for the year. The Act therefore does not contain program-level detail or spend rules. Practitioners must consult the Agency Information to determine exactly what purposes the Schedule items authorise, what conditions apply, and how outputs and outcomes are described. Treating the Schedule alone as the whole budget authority is a practical risk.

"Provision for" entries are not committed to a single program. Several Schedule items are labelled as "Provision for" (for example items 36, 37, 39, 40 and 45). These are contingent allocations for outcomes yet to be finalised or for broad policy measures. The existence of a provision does not necessarily mean an immediate operational commitment; it authorises a sum to be held for a purpose that may be specified later, typically in the Agency Information or by executive decision. Interpreting these amounts as guaranteed program funding without checking the Agency Information and subsequent allocations is a pitfall.

Timing of legal authority. Section 2 stages commencement so that sections 1 and 2 commence on Royal Assent day and "the rest of the Act" commences the following day. Payments or contractual commitments made prior to the Act’s commencement day may not be authorised by this Act. Practitioners should verify whether the agency or Treasury had other interim authorisations or supply instruments in place before acting on the appropriations.

Aggregate versus item limits. Section 3(1) fixes the aggregate figure, while section 4 appropriates the total to the Schedule. However, the Act does not explicitly state whether individual Schedule items are strict statutory ceilings or indicative allocations within the aggregate. The text appropriates the sum "for the recurrent services and purposes expressed in Schedule 1 and detailed in the Agency Information", which indicates that both Schedule and Agency Information should be consulted to determine entitlements and limits. Assuming unlimited fungibility within the aggregate without checking the Agency Information and applicable financial rules is risky for compliance.

No penalties or direct enforcement machinery in the Act. The Act contains no penalties for misapplication of funds and does not modify the powers of audit or recovery within this text. Oversight and enforcement exist elsewhere. Relying on this Act to supply legal remedies or enforcement authority is a mistake.

Separate capital appropriation. Section 3(2) clarifies that this Act’s sum is additional to the Appropriation (Capital 2026-27) Act 2026. Misreading the recurrent appropriation as including capital funding or as authorising capital expenditure will lead to compliance issues; capital projects require the separate capital appropriation authority.

Line-item detail availability. The Act lists amounts in Schedule 1, but finer-grained item descriptions, program outputs and eligibility criteria are in the Agency Information. For example, item 46 breaks down "Treasury and Finance , All Other Grants, Subsidies and Transfer Payments" into multiple sub-items such as fuel excise relief and pensioner concessions. The Schedule alone lists the overarching allocation; those needing program-level detail must seek the Agency Information.

Confirm commencement and timing. Before any payment or contractual commitment is made relying on this appropriation, confirm the Act’s commencement. Sections 1 and 2 commence on Royal Assent day, and the remainder of the Act commences the day after Royal Assent (s 2). Ensure that any payments made under the appropriation occur on or after the operative commencement day.

Cross-check Schedule items with the Agency Information. Section 4 conditions the appropriation on the purposes "expressed in Schedule 1 and detailed in the Agency Information in Support of the Estimates for the year". Agencies, accounting officers and finance teams must therefore reconcile the Schedule amounts with the detailed Agency Information. The Agency Information will describe outputs, performance measures and program rules that govern lawful application of appropriation monies.

Differentiate departmental and administered funds. The Schedule separates departmental inputs from "Administered Grants, Subsidies and Other Transfer Payments" for many portfolios. Financial officers should identify which line items are departmental appropriations that fund agency operations and which are administered transfers to third parties. Apply appropriate governance, procurement, and grants management rules for administered payments.

Treat "Provision for" entries as contingent. For items in the Schedule labelled "Provision for", do not treat the amounts as operationally committed until the specific policy outcome, industrial agreement or program rule is finalised and recorded in the Agency Information or other authorised documentation. Coordinate with central Treasury and with the portfolio policy leads to confirm activation conditions for these provisions.

Observe aggregate and item limits. The Act fixes an aggregate amount in s 3(1) and appropriates it in s 4. Finance branches should ensure that total expenditures do not exceed the aggregate and that line-item and program-level spending conforms to the Agency Information. Where internal reallocations or virements are contemplated, obtain the necessary approvals through the established financial management mechanisms outside the Act, and ensure any transfer of funds is consistent with public finance law.

Document chains of authority for administered payments. For transfer payments and concessions listed within the Schedule or the sub-items of item 46, maintain records showing eligibility determination, authority to pay, and that payments were made in accordance with the Agency Information and relevant program legislation. The Act provides appropriation authority but not program eligibility rules.

Coordinate with central Treasury. Because the Act authorises issuance from the Consolidated Account (s 3(1)), agencies must coordinate with Treasury and the state's financial controllers to effect payments. Treasury will administer cash management, payment authorisations and any central controls. Confirm procedures for claiming funds, reporting expenditure and for year-end reconciliation.

Prepare for audit and reporting. The Act funds oversight bodies and authorises public monies for the year. Agencies should maintain records sufficient for audit by the Office of the Auditor General and for parliamentary reporting. The Agency Information will likely set out performance expectations; compile supporting evidence to show expenditure aligned with those expectations.

Check the Appropriation (Capital 2026-27) Act for capital needs. If an agency is planning capital expenditure, do not rely on this recurrent appropriation for capital purposes. Section 3(2) makes the capital appropriation a separate statutory instrument. Refer to the Appropriation (Capital 2026-27) Act 2026 for capital funding authority.

Seek legal or Treasury advice where doubtful. Where the classification of an expense is unclear, where allocation from a "Provision for" entry is sought, or where timing or eligibility rules are uncertain, obtain advice from Treasury legal advisers or central finance to ensure lawful application consistent with the Schedule, the Agency Information and applicable financial legislation.

Appropriation (Recurrent 2026–27) Bill 2026

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Appropriation (Recurrent 2026–27) Bill 2026

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Appropriation (Recurrent 2026–27) Bill 2026

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