NCEs with full DCB funding for asset replacement (as at 3 October 2023)
The following entities receive or are eligible for full DCB funding for asset replacement, as they do not have any significant cost recovery activities. Entities choosing to prepare a Net Cash Appropriation Arrangements note need to disclose full depreciation/amortisation expenses in their note.
- Administrative Appeals Tribunal
- Aged Care Quality and Safety Commission
- Asbestos Safety and Eradication Agency
- Australian Bureau of Statistics
- Australian Centre for International Agricultural Research
- Australian Communications and Media Authority
- Australian Competition and Consumer Commission (also has body corporate status)
- Australian Criminal Intelligence Commission
- Australian Electoral Commission
- Australian Federal Police
- Australian Institute of Criminology
- Australian Institute of Family Studies
- Australian Law Reform Commission
- Australian National Audit Office
- Australian National Preventive Health Agency
- Australian Office of Financial Management
- Australian Prudential Regulation Authority (also has body corporate status)
- Australian Radiation Protection and Nuclear Safety Agency
- Australian Research Council
- Australian Secret Intelligence Service
- Australian Securities and Investments Commission (also has body corporate status)
- Australian Security Intelligence Organisation
- Australian Signals Directorate
- Australian Taxation Office
- Australian Trade and Investment Commission (Austrade)
- Australian Transaction Reports and Analysis Centre
- Australian Transport Safety Bureau
- Cancer Australia
- Clean Energy Regulator
- Climate Change Authority
- Commonwealth Grants Commission
- Department of Defence*
- Department of Climate Change, Energy, the Environment and Water
- Department of Education
- Department of Employment and Workplace Relations
- Department of Home Affairs
- Department of Infrastructure, Transport, Regional Development, Communications and the Arts
- Department of Parliamentary Services
- Department of Social Services
- Department of the House of Representatives
- Department of the Prime Minister and Cabinet
- Department of the Senate
- Department of the Treasury
- Department of Veterans' Affairs
- Digital Transformation Agency
- Fair Work Commission
- Office of the Fair Work Ombudsman
- Federal Court of Australia
- Future Fund Management Agency
- Geoscience Australia
- Great Barrier Reef Marine Park Authority
- High Court of Australia
- Independent Parliamentary Expenses Authority
- Inspector-General of Taxation
- IP Australia
- National Archives of Australia
- National Capital Authority
- National Competition Council
- National Health and Medical Research Council
- National Health Funding Body
- National Indigenous Australians Agency
- National Mental Health Commission
- NDIS Quality and Safeguards Commission
- Office of National Intelligence
- Office of Parliamentary Counsel
- Office of the Auditing and Assurance Standards Board
- Office of the Australian Accounting Standards Board
- Office of the Australian Information Commissioner
- Office of the Commonwealth Ombudsman
- Office of the Director of Public Prosecutions
- Office of the Inspector-General of Intelligence and Security
- Office of the Official Secretary to the Governor-General
- Office of the Special Investigator
- Organ and Tissue Authority
- Parliamentary Budget Office
- Productivity Commission
- Professional Services Review
- Royal Australian Mint – exclude depreciation/amortisation expenses related to the Royal Australian Mint Special Account
- Safe Work Australia
- Seafarers Safety, Rehabilitation and Compensation Authority
- Sport Integrity Australia
- National Emergency Management Agency
- Workplace Gender Equality Agency
*The Department of Defence implemented standard net cash arrangements disclosure (with two additional adjusting items: Inventory consumption and Net write-down and net impairment of assets) commencing 2020-21 financial year.
NCEs with partial DCB funding for asset replacement (as at 3 October 2023)
The listed entities receive partial DCB for asset replacement (that is, they have significant functions/activities that are cost recovered or externally funded from sales of goods/services). Asset replacements for these functions/activities are to be self-funded from cost recovery charges or external revenue earned. Entities choosing to prepare a Net Cash Appropriation Arrangements note need to exclude depreciation/amortisation expenses relating to these assets in their note.
- Attorney-General’s Department – exclude depreciation/amortisation expenses related to Australian Government Solicitor’s function
- Australian Financial Security Authority – exclude depreciation/amortisation expenses related to the Personal Property Securities Register and other cost-recovered activities
- Australian Fisheries Management Authority – exclude depreciation/amortisation expenses related to assets purchased using external revenue
- Australian Public Service Commission – exclude depreciation/amortisation expenses related to assets purchased using external revenue
- Australian Skills Quality Authority – exclude depreciation/amortisation expenses relating to assets purchased using external revenue
- Bureau of Meteorology – exclude depreciation/amortisation expenses related to assets purchased for the provision of aviation and Defence weather services
- Department of Agriculture, Fisheries and Forestry – exclude depreciation/amortisation expenses relating to its biosecurity activities
- Department of Finance – exclude depreciation/amortisation expenses relating to the Property Special Account
- Department of Foreign Affairs and Trade – exclude depreciation/amortisation expenses related to the Overseas Property Special Account
- Department of Health and Aged Care – exclude depreciation/amortisation expenses related to the Australian Industrial Chemicals Introduction Scheme and the Therapeutic Goods Administration
- Department of Industry, Science and Resources – exclude depreciation/amortisation expenses related to the Australian Astronomical Observatory
- National Blood Authority and Australian Organ and Tissue Donation and Transplantation Authority – exclude depreciation/amortisation expenses relating to assets purchased using funding from the States and Territories
- Royal Australian Mint – exclude depreciation/amortisation expenses related to the Royal Australian Mint Special Account
- Services Australia (including Centrelink and Medicare) – exclude depreciation/amortisation expenses related to assets purchased using external revenue
- Tertiary Education Quality and Standards Agency – exclude depreciation/amortisation expenses related to assets purchased using external revenue
CCEs that are Collection Institutions and receive a CDAB (as at 3 October 2023)
The following corporate Commonwealth entities are Collection Institutions (CIs) and receive a CDAB. Entities choosing to prepare a Net Cash Appropriation Arrangements note need to only disclose their heritage and cultural depreciation expenses in their note – no depreciation/amortisation expenses for other categories of assets, nor other expenses, need to be shown.
- Australian Institute of Aboriginal and Torres Strait Islander Studies
- Australian National Maritime Museum
- Australian War Memorial
- National Film and Sound Archives of Australia
- National Gallery of Australia
- National Library of Australia
- National Museum of Australia
- National Portrait Gallery
- Old Parliament House (excluding any H&C building depreciation)
NCEs that receive a CDAB (as at 3 October 2023)
The following NCEs are designated CIs and receive a CDAB. As they also receive a DCB, entities choosing to prepare a Net Cash Appropriation Arrangements note need to disclose their full depreciation/amortisation expenses in their note.
- National Archives of Australia
NCEs that receive an Administered Capital Budget (as at 3 October 2023)
The following NCEs receive an Administered Capital Budget (ACB). Administered appropriation items are not subject to the operating loss arrangements.
- Department of Finance
- Department of Foreign Affairs and Trade
- Department of Home Affairs
- Department of Infrastructure, Transport, Regional Development, Communications and the Arts
- Department of the Prime Minister and Cabinet
- National Capital Authority
- Office of the Official Secretary to the Governor-General
