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2009/15 Determinations/Financial (Other) as amended, taking into account amendments up to PGPA Act Determination (ASD Trust and Other Moneys Special Account 2018)
Administered by: Finance
Registered 25 Mar 2019
Start Date 12 Nov 2018

Commonwealth Coat of Arms of Australia

Financial Management and Accountability Determination 2009/15 ‑ Services for Other Entities and Trust Moneys ‑ Defence Special Account Establishment 2009

made under the

Financial Management and Accountability Act 1997

Compilation No. 1

Compilation date:                              12 November 2018

Includes amendments up to:            F2018L01305

Registered:                                         25 March 2019

 

About this compilation

This compilation

This is a compilation of the Financial Management and Accountability Determination 2009/15 ‑ Services for Other Entities and Trust Moneys ‑ Defence Special Account Establishment 2009 that shows the text of the law as amended and in force on 12 November 2018 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes

1              Name of Determination

                This Determination is the Financial Management and Accountability Determination 2009/15 – Services for Other Entities and Trust Moneys – Defence Special Account Establishment 2009.

2              Commencement

                This Determination commences at the time at which subsection 22 (4) of the FMA Act is complied with.

Note       This Determination takes effect in accordance with section 22 of the FMA Act. The Parliament must consider the Determination before it can take effect, and either House may pass a resolution disallowing the Determination. If neither House passes such a resolution, the Determination takes effect on the day immediately after the last day upon which such a resolution could have been passed.

3              Establishment

                For subsection 20 (1) of the FMA Act, a Special Account is established with the name Services for Other Entities and Trust Moneys – Defence Special Account.

4              Amounts to be credited

                The following amounts may be credited to the Services for Other Entities and Trust Moneys – Defence Special Account:

(a)       amounts to be held on trust or otherwise for the benefit of a person other than the Commonwealth;

(b)       amounts received in the course of the performance of functions that relate to purposes of the Services for Other Entities and Trust Moneys – Defence Special Account; and

(c)       amounts received from any person for the purposes of the Services for Other Entities and Trust Moneys – Defence Special Account.

Note 1    The Appropriation Acts provide that if any of the purposes of a Special Account are covered by an item in those Acts (whether or not the item expressly refers to the Special Account), then amounts may be debited against the appropriation for that item and credited to the Special Account.

Note 2    Subsection 39 (5) of the FMA Act provides that upon realisation of an investment of an amount debited from a Special Account, the proceeds of the investment must be credited to that Special Account.

Note 3    Section 30 of the FMA Act has the effect that if an amount expended from a Special Account is repaid to the Commonwealth, that amount can be re‑credited to that Special Account.

Note 4    Section 30A of the FMA Act has the effect of increasing the appropriation under section 20 of the FMA Act for the purposes of a Special Account (and thereby increasing this Special Account’s balance). The increase is of an amount equivalent to any GST amount that is recoverable in relation to a payment, and occurs immediately before the payment is made. The Goods and Services Tax is defined as the GST in section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

5              Purposes

                The purposes of the Services for Other Entities and Trust Moneys – Defence Special Account, for which amounts may be debited from the Special Account, are to:

(a)              disburse amounts held on trust or otherwise for the benefit of a person other than the Commonwealth;

(b)             disburse amounts in connection with services performed on behalf of other governments and bodies that are not FMA Act agencies;

(c)              repay amounts where an Act or other law requires or permits the repayment of an amount received;

(d)             reduce the balance of the Special Account (and, therefore, the available appropriation for the Account) without making a real or notional payment; and

(e)       credit amounts to the ASD Trust and Other Moneys Special Account 2018.

Note 1    Subsection 20 (4) of the FMA Act appropriates the Consolidated Revenue Fund (CRF) for expenditure for the purposes of the Special Account up to the balance for the time being of the Special Account.  Subsection 20 (5) of the FMA Act provides that whenever an amount is debited against the appropriation, the amount is taken to be also debited from the Special Account.

Note 2    In addition to the purposes specified in this Determination, other provisions of the FMA Act provide authority for amounts to be debited from this  Special Account.

Subsection 39 (1) of the FMA Act provides the Finance Minister with the power to invest public money in any authorised investment. Where such an investment is made of an amount standing to the credit of a Special Account, section 39 of the FMA Act has the effect that the Special Account must be debited.

Subsection 39 (4) of the FMA Act provides that if an amount has been invested by debiting a Special Account, then the expenses of the investment may be debited from the Account.

Subsection 39 (9) of the FMA Act appropriates the CRF for this investment activity.

Not all chief executives have been delegated powers to invest under section 39 of the FMA Act.

Note 3    An amount may be debited from a Special Account where:

(a)      it has been incorrectly credited by virtue of a clerical mistake; or

(b)      it has been credited through the exercise of a discretion by an official and the exercise of that discretion was actuated by a fundamental mistake of fact or law.

Legal advice should be obtained before an amount is debited on the basis of paragraph (b).

Note 4    Section 6 of the FMA Act applies to a notional payment by an Agency (or part of an Agency) as if it were a real payment by the Commonwealth. Notional receipts and notional payments are transactions between different parts of the Commonwealth.  Real receipts and real payments are transactions between the Commonwealth and other entities.

Note 5    The purpose set out above, ‘to reduce the balance of the Special Account (and, therefore, the available appropriation for the Special Account) without making a real or notional payment’, is solely for extinguishing all or part of the appropriation under section 20 of the FMA Act for the purposes of this Special Account. When this Special Account is debited for this purpose, there is no payment or credit available to another party, account or appropriation.

6              Definitions

In this Determination:

 FMA Act means the Financial Management and Accountability Act 1997.

 


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Financial Management and Accountability Determination 2009/15 – Services for Other Entities and Trust Moneys – Defence Special Account Establishment 2009

28 May 2009 (F2009L02094)

1 July 2014 (s 2)

PGPA Act Determination (ASD Trust and Other Moneys Special Account 2018)

17 Sept 2018 (F2018L01305)

12 Nov 2018 (s 2(1))

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 5........................................

am F2018L01305

 

ed C1

 

Endnote 5—Editorial changes

In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.

 

Section 5

 

Kind of editorial change

 

Change to punctuation

 

Details of editorial change

 

Section 9 of the PGPA Act Determination (ASD Trust and Other Moneys Special Account 2018) instructs to insert paragraph (e) into section 5.

 

This action leaves paragraph 5(c) ending with “and” and paragraph 5(d) ending with a full stop, despite now being followed by paragraph 5(e).

 

This compilation was editorially changed to remove “and” from the end of paragraph 5(c) and replace the full stop at the end of paragraph 5(d) with “; and” to bring it into line with legislative drafting practice.