Financial Management and Accountability Determination 2006/56 - Australian Childhood Immunisation Register Account Variation and Abolition 2006

Administered by Department of Finance

Legislation au F2006L02909 Not in force Legislative Instrument

Legislation content

EXPLANATORY STATEMENT

Issued by the authority of the Minister for Finance and Administration

Financial Management and Accountability Act 1997

Determination 2006/56 to vary and abolish a Special Account

Purposes of Determination 2006/56

The attached instrument makes a determination under section 20 of the Financial Management and Accountability Act 1997 (FMA Act) to vary and subsequently abolish the Australian Childhood Immunisation Register Account.

Special Accounts generally

In accordance with the Constitution, all revenues or moneys raised or received by the Government of the Commonwealth form one Consolidated Revenue Fund (CRF) and may not be spent unless under an appropriation by the Parliament for the purposes of the Commonwealth.  A Special Account is established by a determination that sets out the amounts that may be credited and the purposes for which it may be debited.                   Special Accounts established by determination are supported by an appropriation under section 20 of the FMA Act.  In effect, Special Accounts allow amounts from the CRF to be spent on a purpose specified in the determination.

Determinations that establish Special Accounts, or vary determinations that establish Special Accounts, are subject to section 22 of the FMA Act. Section 22 of the FMA Act requires the Finance Minister to table a copy of the establishing or varying determination in each House of Parliament. Either House may disallow a determination within five sitting days of tabling.  If the determination is not disallowed, it comes into effect on the calendar day after the last day on which it could have been disallowed.

Regulation 10 of the Legislative Instruments Regulations 2004 preserves the disallowance provisions under section 22 of the FMA Act by exempting Special Account determinations from subsections 57(2) and 57(5) of the Legislative Instruments Act 2003.

Special Accounts can be abolished by a determination of the Finance Minister.  However, there is no requirement to table such a determination.

Operation of the Determination 2006/56

Purpose of the Australian Childhood Immunisation Register Special Account

A new Special Account, entitled Australian Childhood Immunisation Register Special Account (‘the new Account’), is required in order to give effect to changes that are required to the Australian Childhood Immunisation Register Account, but which are not practical to make by variation to the Australian Childhood Immunisation Register Account due to the way in which the original determination was structured.


The current purpose of the Australian Childhood Immunisation Register Account is:

  • for expenditure relating to the operations of the Australian Childhood Immunisation Register, including payments to providers for the provision of information.

Change required

A clause has been inserted to allow amounts to be debited from the Australian Childhood Immunisation Register Account and credited to the new Account.

Limitations in the structure of the original determination

It is not practical to vary the original determination signed by the delegate of the Minister for Finance and Administration on 9 November 1998 (establishing an Australian Childhood Immunisation Register Reserve as a component of the Reserved Money Fund).  This is because the format of the determination constrains the amount of information that can be included.  Accordingly, a new Account is being established (Determination 2006/57) to provide for the continuation of the activities of the Australian Childhood Immunisation Register Account, the incorporation of the necessary changes, and to ensure that the determination is as clear and informative as possible.

Effect of this determination

The Australian Childhood Immunisation Register Account is being varied by this determination (Determination 2006/56) to enable its balance to be credited to the new Account.  Once the balance of the Australian Childhood Immunisation Register Account reaches zero, clause 4 of the determination will abolish the Australian Childhood Immunisation Register Account.

Consultation

The Department of Health and Ageing is the agency affected by this instrument. The agency was provided with drafts of the instrument and agrees with the form of the instrument. As the instrument is for internal machinery of government purposes only, no consultation was considered necessary with other persons (see sections 17 and 18 of the Legislative Instruments Act 2003).

Estimates of transactions on the Australian Childhood Immunisation Register Account

 

Opening Balance

2006-07

$’000

Credits

 

2006-07

$’000

Debits

 

2006-07 (1)

$’000

Closing Balance

2006-07

$’000

Australian Childhood Immunisation Register Account

1,240

0

1,240

0

1. Includes balance debited from the Australian Childhood Immunisation Register Account and credited to the new Account.

 

Overview

The Financial Management and Accountability Act 1997, enacted by the Parliament of Australia, establishes the framework for the financial management and accountability of Commonwealth entities. This Act was introduced to ensure that all public funds are properly accounted for and spent in accordance with the law, reflecting the constitutional requirement that the Commonwealth’s revenue must be appropriated by Parliament. Determination 2006/56, issued under section 20 of the FMA Act by the Minister for Finance and Administration, was introduced to address a structural limitation in the original determination that established the Australian Childhood Immunisation Register Account. The primary policy objective of this determination is to streamline the financial operations of the Australian Childhood Immunisation Register by establishing a new Special Account, thereby facilitating more efficient financial management and ensuring compliance with legislative requirements. The new Account aims to incorporate necessary changes that could not be achieved through a simple variation of the original Account due to its structural constraints.

Scope and Application

The Financial Management and Accountability Act 1997 Determination 2006/56 pertains to the management and accountability of the Australian Childhood Immunisation Register Account within the Commonwealth's financial system. This Determination applies to the Australian Childhood Immunisation Register Account, specifically detailing the variations and eventual abolition of this account to facilitate the establishment of a new account that addresses structural limitations of the original account. The new account aims to ensure that funds related to the operations of the Australian Childhood Immunisation Register, including payments to providers for information services, are managed more effectively. The Determination is enacted under the authority of the Minister for Finance and Administration and follows the procedures outlined in the Financial Management and Accountability Act 1997, ensuring compliance with parliamentary oversight through the tabling and disallowance provisions. This instrument impacts the Department of Health and Ageing, as it directly concerns the account's operations and financial management within the department. Given its internal focus, no external consultation was deemed necessary, aligning with the provisions of the Legislative Instruments Act 2003.

Key Provisions

The main operative sections of this determination under the Financial Management and Accountability Act 1997 (FMA Act) include sections that establish the Australian Childhood Immunisation Register Special Account (section 3) and vary the existing Australian Childhood Immunisation Register Account (section 4). Section 3 establishes a new Special Account for expenditure relating to the operations of the Australian Childhood Immunisation Register. This account will be used for payments to providers for the provision of information. Section 4 details the process for varying the existing Australian Childhood Immunisation Register Account, allowing its balance to be credited to the new Account until it reaches zero, at which point the existing Account will be abolished. The obligations and requirements imposed by the Act on the parties and entities governed by it include the necessity for the Finance Minister to table a copy of any determination establishing or varying a Special Account in each House of Parliament. Either House may disallow the determination within five sitting days of it being tabled. If not disallowed, the determination comes into effect on the day after the last possible day for disallowance. For this determination, the Department of Health and Ageing, which is the affected agency, has been provided with drafts and agrees with the form of the instrument. Given that this instrument is for internal machinery of government purposes only, no further consultation was considered necessary with other persons. There are no explicit offences, penalties, or civil/criminal consequences mentioned for breach of this determination. However, the disallowance process outlined in section 22 of the FMA Act provides a mechanism for parliamentary oversight and control, ensuring that any proposed changes to Special Accounts are subject to parliamentary scrutiny. If a determination is disallowed by either House of Parliament within the stipulated timeframe, it will not come into effect, thereby preventing any unauthorised changes to the financial operations governed by the Act.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.