There are two broad types of appropriation mechanism: annual appropriations, which are the subject of the Appropriation Acts tabled on Budget night and special appropriations, which are found in other legislation. This guide explains further.

The Budget is an opportunity for the Government to inform the Parliament, and therefore the broader public, about matters including: the expected performance of the international and Australian economy the Government’s economic and fiscal strategy specific policy decisions the Government has made. Budget Night is typically the most important annual policy statement by the Government.