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Notes - 5.2 Regulatory Charging Summary

5.2 Regulatory Charging Summary

2020

2019

$'000

$'000

Expenses

Departmental

1,128

985

Total expenses

1,128

985

External revenue

Departmental

791

768

Total external revenue

791

768

Note:

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:

https://www.nca.gov.au/planning-heritage/works-approval/works-approval-fees

5.3 Net Cash Appropriation Arrangements

2020

2019

$'000

$'000

Total comprehensive income/(loss) less depreciation/amortisation expenses previously funded through revenue appropriations

(844)

423

Plus: depreciation/amortisation expenses previously funded through revenue appropriation

(1,027)

(1,100)

Plus: depreciation right-of-use assets

(331)

-

Less: principal repayments - leased assets

323

-

Total comprehensive income/(loss) - as per the Statement of Comprehensive Income

(1,879)

(677)

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.