(1) The Portfolio Budget Statements and Portfolio Additional Estimates Statements are hereby declared to be relevant documents for the purposes of section 15AB of the Acts Interpretation Act 1901 .
(2) If the Portfolio Budget Statements or Portfolio Additional Estimates Statements indicate that activities of a particular kind were intended to be treated as activities in respect of a particular outcome, then expenditure for the purpose of carrying out those activities is taken to be expenditure for the purpose of contributing to achieving the outcome.