Any proposal that requires a government decision and that:
have a certain or potential financial impact including on the fiscal balance, underlying cash balance, headline cash balance, net debt or net worth on existing estimates within the forward estimates period or beyond (including drawing down on cash reserves or moving expenditure from outside into the forward estimates) or
have changes in expenses offset by changes in other expenses or user charges (revenue) or
create a legal, financial, contingent or other commitment for the Commonwealth or
changes the intent of a previous new policy decision or position, including proposals that are fully offset, absorbed within existing resources, or involve movements between or within outcomes.