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Special appropriations

F2: Special appropriations

F2.1 Special appropriations ('recoverable GST exclusive')

Appropriations applied

30 June

30 June

2018

2017

$'000

$'000

Administered

Commonwealth of Australia Constitution Act s.66 (Ministers of State Act 1952 s.5)

(5,032)

(5,016)

Federal Circuit Court of Australia Act 1999

(456)

(616)

Governance of Australian Government Superannuation Schemes Act 2011

(470)

(1,208)

Governor-General Act 1974

(1,549)

(1,561)

Judges' Pensions Act 1968

(50,216)

(47,101)

Medibank Private Sale Act 2006

(55)

(474)

Parliamentary Business Resources Act 2017

(94,497)

-

Parliamentary Contributory Superannuation Act 1948

(42,409)

(42,665)

Parliamentary Entitlements Act 1990

(91,513)

(162,243)

Parliamentary Retirement Travel Act 2002 formerly Members of Parliament (Life Gold Pass) Act 2002

(240)

(564)

Parliamentary Superannuation Act 2004

(7,111)

(6,932)

Public Governance, Performance and Accountability Act 2013 (PGPA Act)

(356)

(109)

Same-Sex Relationships (Equal Treatment in Commonwealth Laws – Superannuation) Act 2008

(61)

(60)

Superannuation Act 1922

(74,160)

(81,985)

Superannuation Act 1976

(4,348,600)

(4,291,400)

Superannuation Act 1990

(2,057,933)

(1,936,684)

Total special appropriations applied1

(6,774,658)

(6,578,618)

1 The difference between ‘total special appropriations applied’ and the special appropriations reported in the Administered Reconciliation Schedule represents superannuation payments made that are yet to be reimbursed by entities who adopt a reimbursement basis to the Australian Government.

Superannuation Act 1976 and Superannuation Act 1990: Payments include amounts that are not an additional cost to the Australian Government and are funded from a return of superannuation benefit funded component associated with retirements of scheme members and reimbursements from the emerging cost entities.

Governor-General Act 1974: Administered by Finance and PM&C.

Same-Sex Relationships (Equal Treatment in Commonwealth Laws – Superannuation) Act 2008 and Federal Circuit Court of Australia Act 1999: Administered by Finance and the Attorney General’s Department.

Commonwealth of Australia Constitution Act s.66 (Minister of State Act 1952 s.5): For the 2017-18 reporting period this appropriation was limited to $5.1 million, the money spent has been included in the table above.

CSC drew from the special appropriation authorised by the Superannuation Act 1922, the Superannuation Act 1976, the Superannuation Act 1990, the Governance of Australian Government Superannuation Schemes Act 2011, PGPA Act, s.77 and the Same-Sex Relationships (Equal Treatment in Commonwealth Laws - Superannuation) Act 2008. The money spent has been included in the table above.

The Department of the House of Representatives and the Department of the Senate drew from the special appropriation authorised by the Parliamentary Superannuation Act 2004 and Commonwealth of Australia Constitution Act s.66 (Ministers of State Act 1952). The money spent has been included in the table above.

The Attorney-General’s Department, the Department of Defence, the Department of Foreign Affairs and Trade, the Department of Parliamentary Services, the Department of the House of Representatives and the Department of the Senate drew from the special appropriation authorised by the Parliamentary Entitlements Act 1990. From 1 January 2018 the Parliamentary Entitlements Act 1990 was repealed and replaced by the Parliamentary Business Resources Act 2017 (PBR Act). The same entities have access to the PBR Act and the money spent has been included in the table above.

The Fair Work Commission drew from the special appropriation authorised by the Judges Pension Act 1968. The money spent has been included in the table above.

Finance has the following special appropriations that were not drawn upon in the current or prior year: ACT Government Loan Act 2014, AICD Sale Act 1997, Airports (Transitional) Act 1996, Lands Acquisition Act 1989, Loans Securities Act 1919, Moomba-Sydney Pipeline System Sale Act 1994, Parliamentary Retiring Allowances (Increases) Act 1967, Parliamentary Retiring Allowances (Increases) Act 1971, Public Accounts and Audit Committee Act 1951, Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014, Public Works Committee Act 1969, Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011, Transferred Officers’ Allowances Act 1948.

No investments were made under s.58 of PGPA Act however investments were made for the investment funds (under the Nation-Building Funds Act 2008 s.32 & s.151), the MRFF (under the Medical Research Future Fund Act 2015 s.37) and the DCAF (under the DisabilityCare Australia Fund Act 2013 s.27). Please refer to note C2 for further information.

F2.2 Disclosure by agent in relation to annual and special appropriations ('recoverable GST exclusive')

The following table discloses appropriations Finance drew on behalf of other agencies:

Appropriations applied

30 June

30 June

2018

2017

Relationship

$'000

$'000

Attorney-General's Department

Total receipts

Solicitors-General pension payments

451

441

Total payments

(451)

(441)

F2.3 Compliance with statutory conditions for payments from the consolidated revenue fund

Section 83 of the Constitution provides that no amount may be paid out of the CRF except under an appropriation made by law. Finance in its central agency role provided information to all agencies in 2011 regarding the need for specific risk assessments in relation to section 83. It is impossible to fully remove the potential for section 83 breaches for all payments. In the vast majority of cases Finance relies on information provided by its clients to pay appropriate entitlements.

No breaches were identified in 2017-18.