Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Subject to regulation 16, for subsection 31 (1) of the Act, the following kinds of amounts are prescribed:
(a) specified amounts received by an Agency;
(b) amounts that offset costs of the Agency that receives the amount;
(c) amounts received in relation to the participation in, or taking advantage of, a specified program by the Agency that receives the amount;
(d) amounts received in relation to the sale of minor departmental assets of the Agency that receives the amount;
(e) amounts received in relation to the carrying on of business activities by the Agency that receives the amount.
(2) For paragraph (1) (a), specified amounts means the following:
(a) amounts received as sponsorships, grants, subsidies, contributions, gifts or bequests in relation to the departmental activities of the Agency that receives the amount;
(b) amounts that are debited from a Special Account, in accordance with the debit purposes of the Special Account;
(c) amounts received in relation to an application to the Agency under the Freedom of Information Act 1982 ;
(d) amounts received as discounts, monetary incentives or rebates in relation to procurement arrangements;
(e) amounts received as insurance recoveries in relation to departmental activities;
(f) amounts received by way of, or in satisfaction of a claim for, compensation or damages;
(g) amounts received as GST.
(3) Subject to subregulation (4), for paragraph (1) (b), receipts that offset costs means amounts received by an Agency, to the extent that the amount received offsets costs incurred by the Agency in relation to:
(a) the sale or hiring out of goods; or
(b) the provision by the Agency of either or both of staff and services; or
(c) the transfer of annual and long service leave entitlements; or
(d) the payment to an employee, consultant, contractor or other person engaged by an Agency of an employee benefit; or
(e) the subleasing of real property; or
(f) the conduct of litigation or dispute resolution by an Agency; or
(g) royalties and licence fees.
(4) Subregulations (2) and (3) do not apply to an amount received by an Agency if a departmental item has been appropriated for the Agency in relation to the amount received by the Agency.
(5) For paragraph (1) (c), receipts in relation to an Agency's participation in, or taking advantage of, a specified program include amounts received by an Agency:
(a) in relation to a program that supports employees engaged in national security or defence activities; or
(b) in relation to an employment subsidy scheme; or
(c) in relation to a rebate of fuel tax, if the fuel tax was paid under a departmental item; or
(d) in relation to a refund of fringe benefits tax that was paid in excess of the Agency's legal liability; or
(e) in relation to any other program or scheme determined, in writing, by the Finance Minister.
(6) For paragraph (1) (e), receipts in relation to an Agency carrying on business activities means amounts received by an Agency in relation to a business activity that has been conducted in accordance with the Commonwealth competitive neutrality policy, to the extent that the amount received exceeds the cost to the Agency in carrying out the activity.
(7) If the total of amounts received by an Agency, in a financial year, in relation to:
(a) the sale of minor departmental assets; and
(b) the Agency carrying on business activities;
is, in aggregate, 5% of the amount that was appropriated to the Agency, in relation to the relevant departmental item, for the relevant financial year, any further amount is not a kind of amount for subsection 31 (1) of the Act.
(8) In this regulation:
"minor departmental asset" means an asset of an Agency of which the purchase price is less than $10 000 000.