fiddle the budget books, page-6

By the governments own admission the CDDS was going to cost 232 million in the first 3 months of 2012-2013 but as Plebs says "the CDDS spend wasn't included in the budget papers".
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Peterd
I am confused by your posts and supposed facts. I don't know what you are trying to say, but maybe the following will help.

The CDDS is scheduled to close in December 2012 so there will be no costs from that date. There were some costs in the first 3 months of 2012-2013.

In January 2014 the Govt had ALREADY scheduled a new dental program, the CDBS (The Child Dental Benefits Schedule). This $2.7 billion measure will provide a Commonwealth funded entitlement for basic dental services for children.
So there was allowance for $2.7 billion from January 2014.

This new $4.1 billion scheme mantioned today is a combination of the newly planned CDBS with a new adult dental services for low income adults. This adult services addition is valued at $1.3 billion and commences July 2014.