27. Receipts of amounts by non-corporate Commonwealth entities

Guide to this section

The purpose of this section is to specify which amounts that are received by a non-corporate Commonwealth entity may be credited to a departmental item for the entity in an Appropriation Act (or another appropriation if otherwise provided for by this section).

This section is made for subsection 74(1) of the Act.

 

Application of section

(1) This section applies to an amount (the received amount) that is received by a non-corporate Commonwealth entity.

When received amounts may be credited to an appropriation

(2) The received amount is an amount of a kind for subsection 74(1) of the Act if:

(a) it is specified in the following table; and

(b) it was received by the entity in relation to the entity’s departmental activities.

Kinds of amounts
Item Amount
1 An amount that offsets costs in relation to an activity of the entity.
2 An amount that is a sponsorship, subsidy, gift, bequest or similar contribution.
3 An amount that is a monetary incentive or rebate in relation to a procurement arrangement.
4 An amount that is an insurance recovery.
5 An amount that is in satisfaction of a claim for damages or other compensation.
6 An amount that relates to an employee’s leave (including paid parental leave).
7 An amount that relates to a sale of departmental assets of the entity.
8 An amount received in relation to an application to the entity under the Freedom of Information Act 1982.
9 An amount that is the balance standing to the credit of a special account, immediately before the instrument creating the special account sunsets, and agreed to by the Finance Minister.

(2A) The received amount is an amount of a kind for subsection 74(1) of the Act if it relates to GST. In this case, the received amount may be credited to:

(a) if the received amount relates to an activity of the entity, the funding for which a departmental item for the entity in an Appropriation Act is debited—that departmental item; or

(b) if the received amount relates to an activity of the entity, the funding for which another item in an Appropriation Act, another appropriation or a special account is debited—that item, appropriation or special account.

(3) The received amount is an amount of a kind for subsection 74(1) of the Act if it relates to a trust or similar arrangement.

(4) The received amount is an amount of a kind for subsection 74(1) of the Act if:

(a) it is a repayment of the whole or part of an amount paid by the entity; and

(b) any of the following was debited in relation to the amount paid by the entity:

(i) the most recent departmental item for the entity in an Appropriation Act;

(ii) another item in an Appropriation Act, another appropriation or a special account.

(5) If, as referred to in subsection (4), another item in an Appropriation Act, another appropriation or a special account was debited in relation to the amount paid, then that item, appropriation or special account is prescribed for paragraph 74(1)(b) of the Act.

When received amount may not be credited

(6) Despite subsections (2) and (3), the received amount is not an amount of a kind for subsection 74(1) of the Act if:

(a) a departmental item or an administered item for the entity in an Appropriation Act has been appropriated in relation to the amount; or

(b) it is a tax, levy, fine, or penalty.

(7) Despite subsection (2), if:

(a) the total of the amounts received by the entity in a financial year in relation to a sale of departmental assets (as referred to in item 7 of the table in subsection (2)); less

(b) the costs incurred by the entity in relation to the sale;

reaches 5% of the total departmental items for the entity in an Appropriation Act for the financial year, then any further amount of that kind received by the entity in that financial year is not an amount of a kind for subsection 74(1) of the Act.

(8) Despite subsection (2A), if the received amount was transferred to the entity by the Commissioner of Taxation under section 18 of the A New Tax System (GST, Luxury Car Tax and Wine Tax) Direction 2015, then the received amount is not an amount of a kind for subsection 74(1) of the Act to the extent that the amount is attributable to one or more GST qualifying amounts that have been credited to an appropriation under section 74A of the Act.

Related guidance: 

Last updated: 06 April 2017