Payment Times Reporting (Treasury) Delegation 2021
made under the Payment Times Reporting Act 2020
Compilation No. 3
Compilation date: 24 December 2025
Includes amendments: Payment Times Reporting (Treasury) Amendment Delegation 2025
Prepared by The Treasury
About this compilation
This compilation
This is a compilation of the Payment Times Reporting (Treasury) Delegation 2021 that shows the text of the law as amended and in force on 24 December 2025 (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 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 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.
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 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1—Preliminary
1 Name
3 Authority
4 Definitions
Part 2—Delegations
5 Delegations
6 Appointment of authorised officers
7 Appointment of infringement officers
Schedule 1—Delegations
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Part 1—Preliminary
1 Name
This instrument is the Payment Times Reporting (Treasury) Delegation 2021.
3 Authority
This instrument is made under the Payment Times Reporting Act 2020.
4 Definitions
Note: Expressions have the same meaning in this instrument as in the Payment Times Reporting Act 2020 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003.
(1) In this instrument:
EL1 employee means an APS employee who has been allocated an Executive Level 1 classification.
EL2 employee means an APS employee who has been allocated an Executive Level 2 classification.
functions or powers means the functions or powers of the Regulator under the provisions of the Act or the Rules specified in the table in Schedule 1 (as affected by subsection (2)).
the Act means the Payment Times Reporting Act 2020.
the Rules means the Payment Times Reporting Rules 2024.
the Treasury means the Department of the Treasury.
(2) Any reference to functions or powers in this instrument includes anything incidental or conducive to the performance of those functions or powers.
Part 2—Delegations
5 Delegations
Under subsections 27(1) and (1A) of the Act, each item of the table in Schedule 1:
(a) specifies a function or power that is delegated to the person or persons referred to in that item in the table (being the persons for the time being holding, acting or performing the duties of the respective offices or positions in the Treasury that are specified); and
(b) sets out any limitation on the delegation covered in that item in the table; and
(c) sets out any direction the delegate must comply with in exercising powers, or performing functions delegated in that item in the table.
6 Appointment of authorised officers
(1) Under subsection 35(1) of the Act, each person or persons specified in subsection (3) (being the persons for the time being holding, acting or performing the duties of the respective offices or positions in the Treasury that are so specified) are appointed as authorised officers for the purposes of the Act.
(2) Under subsection 35(3) of the Act, a person appointed under subsection (1), when exercising powers as an authorised officer, is directed to exercise those powers having regard to all of the following:
(a) that the Commonwealth and the Regulator seek to apply best practice in performing regulatory functions under the Act and the Rules;
(b) any regulatory actions are taken in a manner consistent with:
(i) the APS Code of Conduct (within the meaning of the Public Service Act 1999);
(ii) the Public Governance, Performance and Accountability Act 2013;
(iii) any instruments made under the Public Governance, Performance and Accountability Act 2013 as they apply to an official of the Treasury.
(3) Each of the following persons, made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act, are specified where the duties of the person include regulatory compliance and enforcement:
(a) an SES employee;
(b) an EL2 employee;
(c) an EL1 employee.
7 Appointment of infringement officers
(1) Under subsection 36(1) of the Act, each person or persons specified in subsection (3) (being the persons for the time being holding, acting or performing the duties of the respective offices or positions in the Treasury that are so specified) are appointed as infringement officers for the purposes of the Act.
(2) Under subsection 36(3) of the Act, a person appointed under subsection (1), when exercising powers as an infringement officer, is directed to exercise those powers having regard to all of the following:
(a) that the Commonwealth and the Regulator seek to apply best practice in performing regulatory functions under the Act and the Rules;
(b) that the Commonwealth and the Regulator behave as model litigants in the conduct of litigation and in performing regulatory functions under the Act and the Rules;
(c) any regulatory actions are taken in a manner consistent with:
(i) the APS Code of Conduct (within the meaning of the Public Service Act 1999);
(ii) the Public Governance, Performance and Accountability Act 2013;
(iii) any instruments made under the Public Governance, Performance and Accountability Act 2013 as they apply to an official of the Treasury.
Note: For further information on the Commonwealth’s obligation to act as a model litigant, see the Legal Services Directions 2017.
(3) Each of the following persons, made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act, are specified where the duties of the person include regulatory compliance and enforcement:
(a) an SES employee;
(b) an EL2 employee.
Schedule 1—Delegations
Note: See section 5.
Item | Function or power | Description of the function or power | Delegates | Limitations | Directions |
1 | subsection 10B(1) of the Act | determining that an entity is a volunteering entity | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
2 | subsection 10D(3) of the Act | revoking a determination that an entity is a volunteering entity | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
3 | subsection 10E(1) of the Act | determining that an entity is a subsidiary reporting entity | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
4 | subsection 10G(1) of the Act | revoking a determination that an entity is a subsidiary reporting entity | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
5 | subsection 10K(1) of the Act | determining that an entity ceases to be a reporting entity | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
6 | subsection 10L(1) of the Act | determining that an entity is a reporting nominee for one or more other entities | (a) SES employee (b) EL2 employee | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
7 | subsection 10N(1) of the Act | revoking a determination that an entity is a reporting nominee for one or more other entities | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
8 | subsection 10P(1) of the Act | determining that an entity is an exempt entity | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
9 | subsection 10R(1) of the Act | revoking a determination that an entity is an exempt entity | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
10 | subsection 13A(4) of the Act | extension of time to give report—single extension of 28 days or less | (a) SES employees (b) EL2 employees (c) EL1 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
11 | subsection 13B(4) of the Act | extension of time to give report—other extensions | (a) SES employees (b) EL2 employees (c) EL1 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
12 | subsection 17(1) of the Act | Payment Times Reports Register | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
13 | section 20 of the Act | decision to remove information contained in a payment times report from the register | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
14 | section 21 of the Act | decision to remove, or make unavailable, a payment times report for a volunteering entity that fails to comply with the Act | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
15 | subsection 22(1) of the Act | publication of information about failure to comply with Act | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
16 | subsections 27A(5) and (6) | require further information in relation to an application | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
17 | subsection 30(2) of the Act | compliance audits | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
18 | section 30A of the Act | compulsory information gathering | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
19 | section 40A of the Act | disclosing information to compliance auditors | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
20 | section 53 of the Act | reconsideration of reviewable decision | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if: (a) the delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act; and (b) the delegate was not involved in, or consulted in, the making of the reviewable decision; and (c) the delegate has the same, or a higher, classification as the original decision‑maker | none |
21 | section 21 of the Rules | information that may or must be published on the Register | (a) SES employees (b) EL2 employees | the delegate may only exercise the function or power if delegate has been made available to the Regulator to assist the Regulator in the performance of their functions or powers under the Act | none |
Note: The description of the function or power in the table are to assist readers only. They are not intended to affect the interpretation nor limit the function or power referred to in the table.
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.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
Endnote 2—Abbreviation key
ad = added or inserted | orig = original |
am = amended | par = paragraph(s)/subparagraph(s) |
amdt = amendment | /sub‑subparagraph(s) |
c = clause(s) | pres = present |
C[x] = Compilation No. x | prev = previous |
Ch = Chapter(s) | (prev…) = previously |
def = definition(s) | Pt = Part(s) |
Dict = Dictionary | r = regulation(s)/rule(s) |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expires/expired or ceases/ceased to have | rep = repealed |
effect | rs = repealed and substituted |
F = Federal Register of Legislation | s = section(s)/subsection(s) |
gaz = gazette | Sch = Schedule(s) |
LA = Legislation Act 2003 | Sdiv = Subdivision(s) |
LIA = Legislative Instruments Act 2003 | SLI = Select Legislative Instrument |
(md not incorp) = misdescribed amendment | SR = Statutory Rules |
cannot be given effect | Sub‑Ch = Sub‑Chapter(s) |
mod = modified/modification | SubPt = Subpart(s) |
No. = Number(s) | underlining = whole or part not |
o = order(s) | commenced or to be commenced |
Ord = Ordinance |
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Endnote 3—Legislation history
Name | Registration | Commencement | Application, saving and transitional provisions |
Payment Times Reporting (Treasury) Delegation 2021 | 14 July 2021 (F2021N00160) | 15 July 2021 | — |
Payment Times Reporting (Treasury) Amendment Delegation 2022 | 8 August 2022 (F2022N00178) | 9 August 2022 | — |
Payment Times Reporting (Treasury) Amendment Delegations 2024 | 23 September 2024 (F2024N00868) | 25 September 2024 | — |
Payment Times Reporting (Treasury) Amendment Delegation 2025 | 23 December 2025 (F2025N01025) | 24 December 2025 | — |
Endnote 4—Amendment history
Provision affected | How affected |
section 2 | rep LA s 48D |
section 4 section 5 section 6 section 7 | am F2024N00868 am F2024N00868; am F2025N01025 ad F2024N00868; am F2025N01025 ad F2024N00868; am F2025N01025 |
Schedule 1 | am F2022N00178; rs F2024N00868 |