Appendix A Evidence of government decisions and timing requirements for – transfers through contributed capital Evidence of government Date of government Type of transfer1 decision decision Date of transfer 1. Restructures of administrative arrangements (a) Machinery of government Administrative Order; or On the date when the Order is signed; or The transfer is to occur on the date of gazettal deemed changes (e.g. reallocation of a or publication unless the order or a subsequent order business, including specifies a separate effective date, in which case the functions/programs) transfer is to occur on the later date. deemed Alternative evidence (e.g. Ministerial On the date when the government As specified in the alternative evidence. brief, Memorandum) decision is signed. (b) One-off or partial restructures Legislation On the date when Royal Assent is The transfer is deemed to occur on the date of gazettal (e.g. establishment of the received. or publication unless the order or a subsequent order statutory bodies or entities) specifies a separate effective date, in which case the transfer is deemed to occur on the later date. (c) Any other activities transferred Any form of evidence authorising On the date when the evidence of the On or after the date when the evidence of government based on evidence of government government decision in relation to the government decision is signed. decision is signed. decision activities transferred. 2. Appropriations (a) ATNAB2 Appropriation Act On the date when Royal Assent is During the financial year specified for the respective received. Appropriation Act, on date(s) when the cash is drawn down. (b) POBOS3 for expenditure Appropriation Act On the date when Royal Assent is During the financial year specified for the respective ‘capital received. Appropriation Act, on date(s) when the cash is drawn purposes’ down. (c) Special appropriations for Specific sections in other Acts On the date when the Warrant is issued. On date(s) when the cash is drawn down. ‘capital expenditure purposes’
Appendix A – Evidence of government decisions and timing requirements for transfers through contributed capital Type of transfer1 Evidence of government decision Date of government decision Date of transfer 1. Restructures of administrative arrangements (a) Machinery of government changes (e.g. reallocation of a business, including functions/programs) Administrative Order; or On the date when the Order is signed; or The transfer is deemed to occur on the date of gazettal or publication unless the order or a subsequent order specifies a separate effective date, in which case the transfer is deemed to occur on the later date. Alternative evidence (e.g. Ministerial brief, Memorandum) On the date when the government decision is signed. As specified in the alternative evidence. (b) One-off or partial restructures (e.g. establishment of the statutory bodies or entities) Legislation On the date when Royal Assent is received. The transfer is deemed to occur on the date of gazettal or publication unless the order or a subsequent order specifies a separate effective date, in which case the transfer is deemed to occur on the later date. (c) Any other activities transferred based on evidence of government decision Any form of evidence authorising government decision in relation to the activities transferred. On the date when the evidence of the government decision is signed. On or after the date when the evidence of government decision is signed. 2. Appropriations (a) ATNAB2 Appropriation Act On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. (b) POBOS3 for ‘capital expenditure purposes’ Appropriation Act On the date when Royal Assent is received. During the financial year specified for the respective Appropriation Act, on date(s) when the cash is drawn down. (c) Special appropriations for ‘capital expenditure purposes’ Specific sections in other Acts On the date when the Warrant is issued. On date(s) when the cash is drawn down.
FRD-119A-Transfers-through-contributed-capital.docx