Cost Recovery Implementation Statement (CRIS)

A CRIS provides key information on how charging (on a cost recovery basis) for a specific government regulatory activity is implemented. Each regulatory activity that is cost recovered, regardless of financial value, must be documented in a CRIS before new or revised charges commence.

A CRIS is prepared after the Australian Government makes a decision to charge for a specific regulatory activity. It provides the basis for engagement with stakeholders on various charging aspects of the activity.

The level of information in a CRIS is proportional to the complexity, materiality and sensitivity of the activity. Government entities are encouraged to use the CRIS template that was developed to assist in meeting the requirements of the Australian Government Cost Recovery Guidelines [Word Document 77 MB].

Each CRIS includes:

  • background information on the regulatory charging activity, including the outputs that the activity will produce to achieve government policy outcomes
  • details of the Australian Government policy approval to charge for the activity
  • details of the legislation authorising the charges
  • an explanation of how the activity was costed
  • an explanation of the design of charges
  • an assessment of regulatory charging risk
  • the stakeholder engagement strategy, including a summary of the most recent consultation and stakeholder views
  • financial estimates for the activity (i.e. expenses and revenue)
  • reporting on financial and non-financial performance of the activity
  • key forward dates and events, including the next portfolio charging review.


Government entities are encouraged to use the CRIS template to assist in meeting the documentation requirements for regulatory charging activities.

The above information has been adapted for website publication. It should be read in conjunction with the full guidance on the Australian Government Charging Framework [Word Document 654 MB] and the Cost Recovery Guidelines [Word Document 77 MB].

Last updated: 15 July 2016