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Appropriation Bill (No. 2) 2012-2013

Part 1 Preliminary

   

1   Short title

                   This Act may be cited as the Appropriation Act (No. 2) 2012-2013 .

2   Commencement

                   This Act commences on the day this Act receives the Royal Assent.

3   Definitions

                   In this Act:

acquisition has the same meaning as in the GST Act.

administered assets and liabilities item means an amount set out in Schedule 2 in relation to an Agency opposite the heading “Administered Assets and Liabilities”.

administered item means an amount set out in Schedule 2 opposite an outcome for an Agency under the heading “New Administered Outcomes”.

Agency means:

                     (a)  an Agency within the meaning of the Financial Management and Accountability Act 1997 ; or

                     (b)  the High Court of Australia.

CAC Act body means:

                     (a)  a Commonwealth authority within the meaning of the Commonwealth Authorities and Companies Act 1997 ; or

                     (b)  a Commonwealth company within the meaning of the Commonwealth Authorities and Companies Act 1997 .

CAC Act body payment item means the amount set out in Schedule 2 in relation to a CAC Act body under the heading “Non-operating”.

Chief Executive has the same meaning as in the Financial Management and Accountability Act 1997 .

current year means the financial year ending on 30 June 2013.

expenditure means payments for expenses, acquiring assets, making loans or paying liabilities.

Finance Minister means the Minister administering this Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999 , as it applies because of Division 177 of that Act.

Note:          Under Division 177 of the GST Act, that Act applies notionally to the Commonwealth and Commonwealth entities. They are therefore notionally liable to pay GST, are notionally entitled to input tax credits and notionally have adjustments.

GST qualifying amount means:

                     (a)  an input tax credit (within the meaning of the GST Act); or

                     (b)  a decreasing adjustment (within the meaning of the GST Act).

importation has the same meaning as in the GST Act.

item means any of the following:

                     (a)  a State, ACT, NT and local government item;

                     (b)  an administered item;

                     (c)  an administered assets and liabilities item;

                     (d)  an other departmental item;

                     (e)  a CAC Act body payment item.

other departmental item means an amount set out in Schedule 2 in relation to an Agency opposite the heading “Equity Injections”.

Portfolio Budget Statements means the Portfolio Budget Statements that were tabled in the Senate or the House of Representatives in relation to the Bill for this Act.

Portfolio Statements means the Portfolio Budget Statements.

Special Account has the same meaning as in the Financial Management and Accountability Act 1997 .

State, ACT, NT and local government item means an amount set out in Schedule 2 opposite an outcome for an Agency under the heading “Payments to States, ACT, NT and local government”.

4   Portfolio Statements

                   The Portfolio Statements are hereby declared to be relevant documents for the purposes of section 15AB of the Acts Interpretation Act 1901 .

Note:          See paragraph 15AB(2)(g) of the Acts Interpretation Act 1901 .

5   Notional payments, receipts etc.

                   For the purposes of this Act, notional transactions between Agencies are to be treated as if they were real transactions.

Note:          This section applies, for example, to a “payment” between Agencies that are both part of the Commonwealth. One of the effects of this section is that the payment will be debited from an appropriation for the paying Agency, even though no payment is actually made from the Consolidated Revenue Fund.