Expenditure and taxation in delegated legislation [2024] AUSStaCSDLM 73 (3 July 2024)

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Chapter 5 :

Expenditure and taxation in delegated legislation^[1]

5.1 This Chapter identifies the instruments which the committee has resolved to draw to the attention of the Senate under standing order 23(4) in the interest of promoting appropriate parliamentary scrutiny of Commonwealth expenditure in delegated legislation.^[2] This includes expenditure-related instruments and instruments that levy taxation.

Commonwealth expenditure

Instruments specifying expenditure under the Financial Framework (Supplementary Powers) Act 1997 and Industry Research and Development Act 1986

5.2 Instruments made under the Financial Framework (Supplementary Powers) Act 1997 (the FF(SP) Act) and the Industry Research and Development Act 1986 (the IRD Act) authorise the Commonwealth to spend public money on grants and programs specified. The committee has resolved to draw these instruments to the Senate's attention under Senate standing order 23(4).^[3]

5.3 The table below lists the expenditure specified in legislative instruments made under the FF(SP) Act and IRD Act registered in the relevant period.

Instrument	Amount	Grant/Program
Industry Research and Development (AI Adopt Program) Instrument 2024 [F2024L00562]	Up to $17 million across 2023-24 to 2026-27	AI Adopt Program

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^[1] This entry can be cited as: Senate Standing Committee for the Scrutiny of Delegated Legislation, Expenditure and taxation in delegated legislation, Delegated Legislation Monitor 7 of 2024; [2024] AUSStaCSDLM 73.

^[2] Details of all instruments which the committee has resolved to draw to the attention of the Senate under standing order 23(4) are published on the committee's website.

^[3] Details of all instruments which authorise Commonwealth expenditure are published on the committee's website.