Financial Substantive Purpose Criteria Authority Required Examples Related Guidance Arrangement Payments made as part of the Payment in accordance with the CDDA Scheme will likely fall To compensate individuals or The criteria for a particular CDDA Scheme. within the ordinary services and groups for financial losses or compensation payment will be set Payments made under section 73 functions of government and not Compensation other adverse consequences out in either its enabling legislation of the Public Service Act 1999. Finance Circular require separate legislative payments caused by a decision, action or the Scheme for Compensation Payments for the settlement of 2009/09. authority. or omission on the part of for Detriment caused by Defective legal liability claims made in Other compensation payment the Commonwealth. Administration (CDDA Scheme). accordance with agency obligations schemes will require their own under the Legal Services Directions. legislation. An entitlement is a right to a Examples of entitlements particular payment established in Benefit and established in legislation include To provide a benefit to legislation and generally involves entitlement Entitlements established by pension payments made through individuals or groups that no obligation on the recipient to Finance Circular payments legislation must be supported by the Social Security (Administration meet specified criteria as spend the proceeds for any 2013/01. established by their own legislation. Act) 1999, payments to veterans established by legislation. particular purpose, or to legislation through the Veterans' Entitlement subsequently account for or acquit Act 1986. the expenditure. Specific categories of tax Achieve policy objectives by concessions and offsets are All taxation legislation Tax concession directly reducing the amount Australian Taxation contained in the various pieces of administered by the Australian Fuel excise rebate. or offset of tax an individual or other Office. taxation legislation administered Taxation Office. bodies must pay. by the Australian Taxation Office.
Financial Arrangement Substantive Purpose Criteria Authority Required Examples Related Guidance Compensation payments To compensate individuals or groups for financial losses or other adverse consequences caused by a decision, action or omission on the part of the Commonwealth. The criteria for a particular compensation payment will be set out in either its enabling legislation or the Scheme for Compensation for Detriment caused by Defective Administration (CDDA Scheme). Payments made as part of the CDDA Scheme will likely fall within the ordinary services and functions of government and not require separate legislative authority. Other compensation payment schemes will require their own legislation. Payment in accordance with the CDDA Scheme. Payments made under section 73 of the Public Service Act 1999. Payments for the settlement of legal liability claims made in accordance with agency obligations under the Legal Services Directions. Finance Circular 2009/09. Benefit and entitlement payments established by legislation To provide a benefit to individuals or groups that meet specified criteria as established by legislation. An entitlement is a right to a particular payment established in legislation and generally involves no obligation on the recipient to spend the proceeds for any particular purpose, or to subsequently account for or acquit the expenditure. Entitlements established by legislation must be supported by their own legislation. Examples of entitlements established in legislation include pension payments made through the Social Security (Administration Act) 1999, payments to veterans through the Veterans' Entitlement Act 1986. Finance Circular 2013/01. Tax concession or offset Achieve policy objectives by directly reducing the amount of tax an individual or other bodies must pay. Specific categories of tax concessions and offsets are contained in the various pieces of taxation legislation administered by the Australian Taxation Office. All taxation legislation administered by the Australian Taxation Office. Fuel excise rebate. Australian Taxation Office.