Interpretations

 

 (1) In this Act, unless the context otherwise requires –


agency assets

agency revenue

Annual Appropriation Act

 appropriated money

Appropriation Act

appropriation category

associated entity

Auditor-General

borrowing

budget sector agency

chief executive officer

commercial statutory authority

company

control

department

entity

 Finance Instructions

financial year

government commercial company

government company

loan

loss

Ministry of Finance

off-budget state entity

other money

outcomes

outputs

parliamentary body

person

public money

Quarter

raising a loan

responsible authority

state assets

state entity

state revenue

statutory authority

treasury bills

table

trust money


 

(2) If the Finance Instructions assign a meaning to the expression “assets”, “expense”, “liability” or “revenue” for the purposes of this Act or of particular provisions of this Act, the expression has in this Act or those provisions the assigned meaning, unless the context otherwise requires.

 

(3) For the purposes of paragraph (a) of the definition of “state revenue” in subsection (1), a regulatory fee that is intended to recover the cost of a service from a user of the service is not in the nature of a tax.

 

(Financial Management Act 2004 s(2))

 

In this Division –

reportable authorisations

 

(Financial Management Act 2004 s(42))

 

In this Division –

surcharge appeal authority

surcharging authority

 

(Financial Management Act 2004 s(67))

 

In these Instructions, unless the contrary intention appears -


accounts payable

accounting head

agency

assets

Chief Accountant

Chief Executive Officer

contingent liability

Controller

departmental warrant

expenses

employee entitlement

fair value

Finance Manual

inventories

leases

liabilities

outcomes

outcome indicator

outputs

output measure

property plant and equipment

revenue

scrap

SEG

state assets


 

(Financial Instructions 2005 s(3))