Appropriation Act (No. 1) 2026‑2027

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.

This table relates only to the provisions of this Act as originally enacted.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.

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.

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

a Commonwealth company within the meaning of that Act.

The amounts set out opposite outcomes for corporate entities, under the heading “Administered”, are “notional”. They are not part of the item, and do not in any way restrict the scope of the expenditure authorised by the item.

The amounts set out opposite outcomes, under the heading “Departmental”, are “notional”. They are not part of the item, and do not in any way restrict the scope of the expenditure authorised by the item.

an administered item;

a corporate entity item;

a departmental item.

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

the High Court.

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.

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.

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

Sections 74 to 75 of the Public Governance, Performance and Accountability Act 2013 also provide for the adjustment of amounts appropriated by this Act.

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.

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.

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.

If:

an Act provides that a corporate entity must be paid amounts that are appropriated by the Parliament for the purposes of the entity; and

Schedule 1 contains a corporate entity item for that entity;

This section applies if the Finance Minister is satisfied that there is an urgent need for expenditure, in the current year, that is not provided for, or is insufficiently provided for, in Schedule 1:

because of an erroneous omission or understatement; or

because the expenditure was unforeseen until after the last day on which it was practicable to provide for it in the Bill for this Act before that Bill was introduced into the House of Representatives.

This Act has effect as if Schedule 1 were amended, in accordance with a determination of the Finance Minister, to make provision for so much (if any) of the expenditure as the Finance Minister determines.

The total of the amounts determined under subsection (2) cannot be more than:

$400 million for any purpose; and

an additional $2,000 million for expenditure for the purposes of responding to circumstances relating to fuel security.

A determination made under subsection (2) is a legislative instrument, but neither section 42 (disallowance) nor Part 4 of Chapter 3 (sunsetting) of the Legislation Act 2003 applies to the determination.