Yes, I know that NAPLAN is voluntary. For now. WA is trying to sell it as compulsory by selling it as a trade off requirement for high school literacy tests that are mandatory there so it's only a matter of time before that's impressed upon us too. Either way, they take a long walk off a short pier: my kids aren't sitting it. Ever. And I'm not against testing by the way. I'm against ineffective testing which, time and time again, NAPLAN has been proven to be and it's anything but an accurate comparative national snapshot of academic efficiency.
The funding you refer to is not part of this budget. This was a top up to the teacher training plan that is being implemented by the NSW state government and NSW Teachers Federation in 2018 that will demand that all teachers undertake 100 hours of further training every five years in order to retain their registration. That was announced back in 2014.