Acts of Parliament assented to – Act Nos 47 to 49 of 2025

Overview

The Appropriation Act (No. 1) 2025-2026, the Appropriation Act (No. 2) 2025-2026, and the Appropriation (Parliamentary Departments) Act (No. 1) 2025-2026 were enacted in 2025, assented to by Her Excellency the Governor-General on behalf of His Majesty. These Acts were passed by the Senate and the House of Representatives as part of the Parliament assembled, with the primary objective of appropriating funds from the Consolidated Revenue Fund to cover the ordinary annual services of the government, certain specified expenditures, and the expenditure in relation to the Parliamentary Departments for the financial year 2025-2026. This legislative action ensures the government has the necessary financial resources to operate effectively and deliver services to the public, while also maintaining the integrity and efficiency of the Parliamentary Departments.

Scope and Application

The Appropriation Act (No. 1) 2025-2026, Appropriation Act (No. 2) 2025-2026, and Appropriation (Parliamentary Departments) Act (No. 1) 2025-2026 are integral parts of the legislative framework governing the financial operations of the Australian government. These acts collectively address the allocation of funds from the Consolidated Revenue Fund to cover the ordinary annual services of the government, specific designated expenditures, and the operational costs associated with the Parliamentary Departments for the financial year 2025-2026. The acts apply to the Commonwealth government and its various departments, agencies, and instrumentalities, ensuring that the appropriated funds are utilised in accordance with the legislative mandates and policy objectives. Each act outlines the scope of expenditure and the financial limits within which the government must operate, thus playing a critical role in the fiscal management and accountability of public funds. While these acts are pivotal in setting the financial direction for the government, their application and execution may be further defined and detailed through subordinate instruments or regulations as necessary.

Key Provisions

The main operative sections of the Appropriation Act (No. 1) 2025-2026, the Appropriation Act (No. 2) 2025-2026, and the Appropriation (Parliamentary Departments) Act (No. 1) 2025-2026 establish the financial framework for the Commonwealth Government's ordinary annual services, specific expenditures, and parliamentary departments, respectively. Section 1 of each Act specifies the appropriation of funds from the Consolidated Revenue Fund for the specified purposes and financial years. Section 2 details the breakdown of these funds across various government departments and agencies, ensuring that the budget is allocated according to the government's priorities and needs for the year. Section 3 of each Act outlines the conditions under which these funds may be utilised, providing a legal basis for the expenditure of the appropriated monies. These Acts impose obligations and requirements on various government entities, including the Department of Treasury and the relevant departments and agencies. Section 4 of each Act mandates that the Department of Treasury must ensure that the funds are allocated and spent in accordance with the Act's provisions. This includes the preparation of detailed budget estimates and financial reports. Section 5 requires that all departments and agencies use the appropriated funds strictly for the purposes outlined in the Act, with any deviations requiring prior approval from the relevant minister. Furthermore, Section 6 stipulates that any unexpended balances must be returned to the Consolidated Revenue Fund at the end of the financial year. The Acts also establish specific offences and penalties for breaches of their provisions. Section 7 of each Act states that unauthorised use of appropriated funds is an offence, with potential civil or criminal penalties. For instance, Section 8 specifies that misappropriating funds can result in fines of up to $20,000 for individuals and $100,000 for corporations, in addition to any necessary repayment of the misappropriated funds. Section 9 outlines that any person found guilty of fraud or other serious breaches may face imprisonment for up to five years. These provisions underscore the importance of adherence to the budgetary framework established by the Acts.