This is an HTML version of an attachment to the Freedom of Information request '55% of Efficiency Dividend savings come from staff costs'.



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Agency reference:
FOI 25-26/115
Contact:
FOI Team
E-mail:
xxxx@xxxxxxx.xxx.xx
O via the Right to Know website
By email only:
xxxxxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxx.xxx.xx
Dear O,
Decision and Statement of Reasons issued under the Freedom of 
Information Act 1982 
– FOI  25-26-115
On 26 November 2025, the Department of Finance (Finance) received your email in which 
you sought access, under the Commonwealth Freedom of Information Act 1982 (FOI Act),
to the following:
any briefings, excluding drafts, from 2013 that provides an explanation of the assumption that 55% of 
efficiency dividend savings come from staff costs.
I am specifically seeking briefings provided to the then Secretary of the Department of Finance David 
Tune which would have informed his comment about efficiency dividend savings, made on 19 November 
2013 during the 2013-14 Supplementary Budget Estimates “that is based on an assumption that 55 per 
cent of those savings will come from staff costs. The other 45 would come from non-staff.”
The transcript of the exchange can be found at 
https://aus01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fparlinfo.aph.gov.au%2FparlInfo%
2Fsearch%2Fdisplay%2Fdisplay.w3p%3Bdb%3DCOMMITTEES%3Bid%3Dcommittees%252Festimate
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6912-412a-972b-
8b12df0cf162%252F0000%2522&data=05%7C02%7CFOIA%40finance.gov.au%7C96005a94d2844f9b
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YI9AeHNBihtJIBtfSMlnKrebdGqS8%3D&reserved=0
On 8 December 2025, Finance emailed you and advised: 
Finance understands that you are seeking briefs from 2013 only, and are not requesting document 
searches from 2013 to date. Please let us know if our understanding is incorrect. 
Finance did not receive a response to this email from you.  
One Canberra Avenue, Forrest ACT 2603 x Internet www.finance.gov.au

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On 18 December 2025, Finance sought your agreement to a 30-day extension of the
statutory timeframe under section 15AA of the FOI Act. 
Later on 18 December 2025, you agreed to the extension of time. This extended the due date 
for a decision to 25 January 2026. As this date is a Sunday, under section 36(2) of the 
Acts Interpretation Act 1901 (Cth), the timeframe for notifying you of this decision expires 
the next business day on Tuesday 27 January 2026
Authorised decision-maker
I am authorised by the Secretary of Finance under section 23(1) of the FOI Act to make 
decisions in relation to FOI requests.
The purpose of this letter is to provide you with notice of my decision under the FOI Act.
My Decision
I have identified two (2) documents falling within the scope of your request.
I have decided to grant partial access to the two documents in accordance with section 22 
of the FOI Act with irrelevant material removed. 
Material taken into account
In accordance with section 26(1)(a) of the FOI Act, my findings on any material question 
of fact, the material on which those findings were based, and the reasons for my decision 
to grant access to the documents follows.
In making my decision, I have considered the following:
x
the terms of your FOI request;
x
the content of the documents that fall within the scope of your request;
x
a consultation with another agency in relation to the documents; 
x
the relevant provisions of the FOI Act; and
x
the FOI Guidelines issued by the Office of the Australian Information Commissioner 
(FOI Guidelines)1.
Locating and identifying documents 
Following receipt of your request, searches were undertaken of the Parliamentary Document
Management System (PDMS), where documents falling within the scope of your request
would be stored.
The PDMS connects Australian Government agencies and Parliament and supports 
ministerial level correspondence, briefings and submissions up to the
PROTECTED level. Although PDMS was introduced during 2013, all relevant records from 
2013 have been uploaded to PDMS.
1 https://www.oaic.gov.au/freedom-of-information/freedom-of-information-guidance-for-government-
agencies/foi-guidelines
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Searches of the PDMS were conducted by a Parliamentary Liaison Officer within Finance’s
Parliamentary Liaison and Coordination Section. Searches were undertaken for any
documents meeting the following search parameters:
x
Ministerial Brief OR Ministerial Correspondence OR Ministerial Submission
x
containing the words “efficiency dividend” AND (“55 per cent” OR “55%”) 
x
created in 2013.
After reviewing documents returned from this search, two documents were identified
that meet the terms of your request.
Reasons for decision
I have decided to grant partial access to the documents in accordance with section 22
of the FOI Act.
Section 22 – Access to edited copies with exempt or irrelevant matter 
deleted
Section 22 of the FOI Act provides:
(1) This section applies if:
      (a) an agency or Minister decides:
(i) to refuse to give access to an exempt document; or
(ii) that to give access to a document would disclose information that would reasonably be 
regarded as irrelevant to the request for access; and
      (b) it is possible for the agency or Minister to prepare a copy (an edited copy) of the document, 
           modified by deletions, ensuring that:
(i) access to the edited copy would be required to be given under section 11A (access to 
documents on request); and
(ii) the edited copy would not disclose any information that would reasonably be regarded as 
irrelevant to the request…
      (c) it is reasonably practicable for the agency or Minister to prepare the edited copy, having regard
          to:
(i) the nature and extent of the modification; and
(ii) the resources available to modify the document; and
     (d) it is not apparent (from the request or from consultation with the applicant) that the applicant
           would decline access to the edited copy.
(2) The agency or Minister must:
      (a) prepare the edited copy as mentioned in paragraph (1)(b); and
      (b) give the applicant access to the edited copy.
(3) The agency or Minister must give the applicant notice in writing:
     (a) that the edited copy has been prepared; and
      (b) of the grounds for the deletions; and
      (c) if any matter deleted is exempt matter—that the matter deleted is exempt matter because of a
           specified provision of this Act.
             …
The FOI Guidelines further provide: 
[3.163]…the implicit purpose of s 22 is to facilitate access to information promptly and at the lowest 
reasonable cost through the deletion of information that can readily be deleted, and that an applicant has 
either agreed, or is likely to agree, is irrelevant to their request.
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[3.164] In some circumstances, deleting irrelevant information can have advantages for both agencies and 
ministers and FOI applicants. For example, an agency or minister may not have to consider whether the 
deleted information is exempt, or if a third party should be consulted…
The documents in scope are briefs which broadly discuss reductions in public service 
staffing levels and contain limited information related to your request. 
The majority of information in the documents do not provide an explanation of the statement 
made by the then Secretary during the supplementary budget estimates hearing of the
Finance and Public Administration Legislation Committee on 19 November 2013 that:
If we are on the efficiency dividend, the numbers there are 4,800 over the forward estimates, and that is 
based on an assumption that 55 per cent of those savings will come from staff costs. The other 45 would 
come from non-staff. 
I am therefore satisfied that most of the information in the documents is reasonably regarded 
as irrelevant to your request.
Accordingly, Finance has prepared an edited copy of the documents that has removed 
the irrelevant information in accordance with section 22 of the FOI Act.
To the extent the document contains information that is responsive to your request, I have 
provided access to the information in its entirety. 
On 8 December 2025, Finance advised you that subject to any objection raised, handwritten 
signatures within documents would be redacted under section 22 of the FOI Act on the basis 
that they are irrelevant to your request. 
Document 2 contains handwritten signatures. Accordingly, Finance has also removed this 
information in accordance with section 22 of the FOI Act.
Review and appeal rights
You are entitled to request an internal review or an external review by the Office of the 
Australian Information Commissioner (OAIC) of my decision. The process for review and 
appeal rights is set out at Attachment A.
Information Publication Scheme
The Information Publication Scheme requires an agency to publish information released in 
response to individual requests made under the FOI Act, except in specified circumstances.
I am of the view that details of your request should be made available on the Department’s 
FOI Disclosure Log, which can be accessed at https://www.finance.gov.au/about-
us/freedom-information/disclosure-log.
Finance only publishes details of the FOI request and the documents released in response to 
the request, and does not publish details of FOI applicants.  
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If you have any questions about this decision, please contact the FOI Team.
Yours sincerely,
Digitally signed by Pattugalan, Keldon 
Date: 2026.01.22 15:26:09 +11'00'
Keldon Pattugalan 
A/g Assistant Secretary
Budget Policy Branch | Budget Policy and Data Division
Department of Finance
22 January 2026
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ATTACHMENT A
Your Review Rights
Legislation
A copy of the FOI Act is available at: https://www.legislation.gov.au/Series/C2004A02562. 
If you are unable to access the legislation through this website, please contact our office for 
a copy.
Internal Review (IR)
If you disagree with this decision, you can seek a review of the original decision. The review 
will be conducted by a different decision maker, usually someone at a more senior level.
You must apply for an IR within 30 calendar days of being notified of the decision or 
charge, unless we agree to extend your time. You should contact us if you wish to seek an 
extension.
We are required to make an IR decision within 30 calendar days of receiving your 
application. If we do not make an IR decision within this timeframe, then the original 
decision stands.
Your request for an IR should include:
x a statement that you are seeking a review of our decision;
x attach a copy of the decision you are seeking a review of; and
x state the reasons why you consider the original decision maker made the wrong 
decision.
Emailxxxx@xxxxxxx.xxx.xx
Post:    The FOI Coordinator
Legal and Assurance Branch
Department of Finance
One Canberra Avenue
FORREST ACT 2603
Information Commissioner review 
You may apply directly to the Office of the Australian Information Commissioner (OAIC) 
for an Information Commissioner review of this decision. You must apply in writing 
within 60 calendar days of this notice. 
For further information about review rights and how to submit a request for a review to the 
OAIC, please see https://www.oaic.gov.au/freedom-of-information/your-freedom-of-
information-rights/freedom-of-information-reviews/information-commissioner-review.
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Third parties
If you are a third party objecting to a decision to grant someone else access to your 
information, you must apply to the Information Commissioner within 30 calendar days of 
being notified of our decision to release your information. 
The OAIC asks that you commence a review by completing their online form which is 
available on their website noted above.
Your review application must include a copy of the notice of our decision that you are 
objecting to, and your contact details. You should also set out why you are objecting to the 
decision.
Alternate contact details for the OAIC
If the online form is not available, alternate contact details for the OAIC are as follows:
Email: xxxxx@xxxx.xxx.xx
Post:    Office of the Australian Information Commissioner
GPO Box 5218
Sydney NSW 2001
Phone: 1300 363 992 (local call charge).
Making a complaint
You may complain to the Information Commissioner about action taken by the Department 
in relation to your request.
Your enquiries to the Information Commissioner can be directed to:
Phone: 1300 363 992 (local call charge)
Email: xxxxxxxxx@xxxx.xxx.xx
There is no particular form required to make a complaint to the Information Commissioner. 
The request should be in writing and should set out the grounds on which it is considered 
that the action taken in relation to the request should be investigated and identify the 
Department of Finance as the relevant agency.
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