NCEs with full DCB funding for asset replacement (as at 21 October 2024)
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 Review Tribunal
- Aged Care Quality and Safety Commission
- Asbestos and Silica 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
- Parliamentary Workplace Support Service
- 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 21 October 2024)
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 21 October 2024)
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 21 October 2024)
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 21 October 2024)
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
