5.2 Regulatory Charging Summary
Total external revenue
The amounts disclosed exclude transactions with inter or intra-government agencies.
Regulatory charging activities:
The NCA undertakes cost recovered activities to provide works approval in the Designated Areas of the ACT, as set out in the Australian Capital Territory (Planning and Land Management) Regulations (Regulation 5) under the Australian Capital Territory (Land Management) Act 1988 (PALM Act).
Works approval fees are payable by entities wishing to undertake works in the Designated Areas. These include but are not limited to:
- Developers wishing to undertake major developments;
- Telecommunications providers wishing to undertake excavations and installation of new infrastructure to improve communication networks; and
- Entities wishing to erect temporary event related structures.
Documentation (Cost Recovery Impact Statement) for the above activity is available at:
5.3 Net Cash Appropriation Arrangements
Total comprehensive income/(loss) less depreciation/amortisation expenses previously funded through revenue appropriations
Plus: depreciation/amortisation expenses previously funded through revenue appropriation
Plus: depreciation right-of-use assets
Less: principal repayments - leased assets
Total comprehensive income/(loss) - as per the Statement of Comprehensive Income
From 2010-11, the Government introduced net cash appropriation arrangements where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.
The inclusion of depreciation expenses related to ROU leased assets and the lease liability principal repayment amount reflects the cash impact of AASB 16 Leases, it does not directly reflect a change in appropriation arrangements.