EXPLANATORY STATEMENT
Issued by the authority of the Minister for Finance
Public Governance, Performance and Accountability Act 2013
PGPA Act Determination (Anzac Centenary Public Fund Special Account Revocation 2021)
Purpose of the determination
The determination is made under subsection 78(3) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) to revoke the FMA Act (Anzac Centenary Public Fund Special Account) Determination 2013/02 (the principal determination). The principal determination established the Anzac Centenary Public Fund Special Account (the special account). The special account was established to manage amounts collected in relation to the commemoration of the centenary of the First World War and the contribution of service men and women in serving their country in the last 100 years.
The Anzac Centenary period (2014-2018) has concluded. All necessary payments have been made. The special account currently has a nil balance and is no longer required.
The operating context of special accounts
A special account may be established under the PGPA Act by a determination made by the Minister for Finance (under section 78) or by an Act (see section 80).
A special account is an appropriation mechanism that sets aside amounts within the Consolidated Revenue Fund (CRF) for spending on specified purposes. The purposes of a special account are set out in the establishing determination or Act.
In accordance with section 81 of the Constitution, all revenues or moneys raised or received by the Commonwealth Executive Government form one CRF. Section 83 of the Constitution provides that such money may not be drawn from the Treasury except under an appropriation made by law.
- A special account enables revenues or moneys raised or received to be set aside for the purposes of that special account.
- Payments made for the purposes of a special account are supported by an appropriation in the PGPA Act; subsection 78(4) for a special account established by a determination or subsection 80(1) for a special account established by an Act.
Special account determinations
Special account determinations are legislative instruments under the Legislation Act 2003. Special account determinations may be varied or revoked by a subsequent determination made under subsection 78(3) of the PGPA Act.
In accordance with subsection 79(3) of the PGPA Act, the Finance Minister must table a copy of such determinations in each House of the Parliament. Subsection 79(4) of the PGPA Act provides that special account determinations are subject to disallowance by either House of the Parliament. The disallowance period starts on the day a special account determination is tabled in the House and ends on the fifth sitting day after the determination was tabled in that House.
If neither House passes a resolution to disallow a special account determination, under subsection 79(5) it commences on the day immediately after the last day on which it could have been disallowed, or on a later day if specified in the determination. This determination specifies that it will commence on the later of the day immediately after the last day on which it could have been disallowed, or 1 June 2021.
Human Rights
A Statement of Compatibility with Human Rights is not required for this determination. Subsection 9(1) of the Human Rights (Parliamentary Scrutiny) Act 2011 requires a Statement of Compatibility with Human Rights for all legislative instruments subject to disallowance under section 42 of the Legislation Act 2003. While determinations made or varied under subsections 78(1) or 78(3) of the PGPA Act are subject to disallowance under section 79 of the PGPA Act, subsection 79(2) provides that they are not subject to disallowance under section 42 of the Legislation Act 2003. As such, a Statement of Compatibility with Human Rights is not required.
Consultation
The Department of Veterans’ Affairs were consulted in the preparation of this determination.
Overview
The Anzac Centenary Public Fund Special Account Revocation 2021 is a legislative instrument made under subsection 78(3) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act). This determination, issued by the authority of the Minister for Finance, revokes the FMA Act (Anzac Centenary Public Fund Special Account) Determination 2013/02, which had established a special account to manage funds collected for the commemoration of the centenary of the First World War and the service of Australian men and women. The Anzac Centenary period has concluded, and with all necessary payments made, the special account is no longer required as it currently holds a nil balance. The revocation of this special account aligns with the broader fiscal management objectives of the PGPA Act, ensuring that resources are efficiently allocated and no longer needed funds are returned to the Consolidated Revenue Fund. This determination is subject to disallowance by either House of the Parliament, in accordance with subsection 79(4) of the PGPA Act, and was prepared with consultation from the Department of Veterans’ Affairs.
Scope and Application
The Anzac Centenary Public Fund Special Account Revocation 2021 is a legislative instrument made under the Public Governance, Performance and Accountability Act 2013 (PGPA Act). This determination revokes the Anzac Centenary Public Fund Special Account that was established to manage funds collected in relation to the commemoration of the First World War centenary and the contributions of service men and women. The determination applies to the Anzac Centenary Public Fund Special Account and is relevant to the Commonwealth government and the Department of Veterans’ Affairs, given their involvement in the account’s establishment and management. The Act operates within the Commonwealth jurisdiction and applies to the appropriation of funds within the Consolidated Revenue Fund. The determination specifies that it will come into effect on the later of the day immediately after the last day on which it could have been disallowed or 1 June 2021. The Act does not apply to any other special accounts established under the PGPA Act, and no Statement of Compatibility with Human Rights is required as the determination is not subject to disallowance under the Legislation Act 2003.
Key Provisions
The Anzac Centenary Public Fund Special Account Revocation 2021 (the "Determination") revokes the Anzac Centenary Public Fund Special Account, which was established by the FMA Act (Anzac Centenary Public Fund Special Account) Determination 2013/02 (the "Principal Determination"). The Special Account was created to manage funds collected in relation to the commemoration of the centenary of the First World War and the contributions of service men and women over the past 100 years (sections 1 and 2). Given that the Anzac Centenary period has concluded and all necessary payments have been made, the Special Account is no longer required as it currently has a nil balance (section 2).
The Determination is made under subsection 78(3) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), which allows the Minister for Finance to establish a special account by a determination. A special account is an appropriation mechanism that sets aside amounts within the Consolidated Revenue Fund (CRF) for spending on specified purposes (section 3). The purposes of the special account are set out in the establishing determination or Act (section 3). Under section 83 of the Constitution, money may not be drawn from the Treasury except under an appropriation made by law, and a special account enables revenues or moneys raised or received to be set aside for the purposes of that special account (section 3).
The Determination imposes an obligation on the Minister for Finance to revoke the Anzac Centenary Public Fund Special Account, as established by the Principal Determination, in light of the concluded Anzac Centenary period and the nil balance of the account (section 1). The Determination also imposes a requirement on the Minister to table a copy of the Determination in each House of the Parliament, as required by subsection 79(3) of the PGPA Act (section 6). The Determination is subject to disallowance by either House of the Parliament, as provided for by subsection 79(4) of the PGPA Act, and the disallowance period starts on the day the Determination is tabled in the House and ends on the fifth sitting day after the Determination was tabled in that House (section 6). If neither House passes a resolution to disallow the Determination, it will commence on the day immediately after the last day on which it could have been disallowed, or on a later day if specified in the Determination (section 6).
There are no offences, penalties, or civil/criminal consequences for breach under this Determination. However, a Statement of Compatibility with Human Rights is not required for this Determination, as it is not subject to disallowance under section 42 of the Legislation Act 2003, and therefore, a Statement of Compatibility with Human Rights is not required under subsection 9(1) of the Human Rights (Parliamentary Scrutiny) Act 2011 (section 7). The Department of Veterans’ Affairs were consulted in the preparation of this Determination (section 8).