1   Short title

                   This Act is the Supply Act (No. 2) 2022-2023 .

2   Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Definitions

             (1)  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 a non-corporate entity opposite the heading “Administered Assets and Liabilities”.

administered item means an amount set out in Schedule 2 opposite an outcome for a non-corporate entity under the heading “New Administered Outcomes”.

Appropriation Act (No. 2) 2022-2023 means the Act (if any) with that name passed by the 46th Parliament.

Appropriation Bill (No. 2) 2022-2023 means the Bill with that name introduced into the 46th Parliament.

corporate entity means:

                     (a)  a corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 ; or

                     (b)  a Commonwealth company within the meaning of that Act.

corporate entity item means the amount set out in Schedule 2 in relation to a corporate entity under the heading “Non-operating”.

current year means the financial year ending on 30 June 2023.

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 corporate entity item.

non-corporate entity means:

                     (a)  a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 ; or

                     (b)  the High Court.

other departmental item means an amount set out in Schedule 2 in relation to a non-corporate entity opposite the heading “Equity Injections”.

Portfolio Budget Statements means the Portfolio Budget Statements tabled in the Senate or the House of Representatives in relation to the Appropriation Bill (No. 2) 2022-2023.

portfolio statements means the Portfolio Budget Statements.

special account has the same meaning as in the Public Governance, Performance and Accountability Act 2013 .

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

             (2)  To avoid doubt, for the purposes of other laws this Act is to be treated as an Appropriation Act.

4   Portfolio statements

             (1)  The portfolio statements are 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 which provides that the material that may be considered in the interpretation of a provision of an Act includes any document that is declared by the Act to be a relevant document.

             (2)  For the purposes of this Act and the Appropriation Act (No. 2) 2022-2023 , the portfolio statements are taken to cover both the Bill for this Act and the Appropriation Bill (No. 2) 2022-2023.

5   Notional transactions between entities that are part of the Commonwealth

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

Note:          This section applies, for example, to a “payment” between non-corporate entities 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 non-corporate entity, even though no payment is actually made from the Consolidated Revenue Fund. This is consistent with section 76 of the Public Governance, Performance and Accountability Act 2013 .