PGPA Act Determination (DITRDCSA SOETM Special Account 2021)

Administered by Department of Finance

Legislation au F2021L01184 In force Legislative Instrument

Legislation content

PGPA Act Determination (DITRDCSA SOETM Special Account 2021)

made under subsections 78(1) and 78(3) of the

Public Governance, Performance and Accountability Act 2013

Compilation No. 1

Compilation date: 29 October 2025

Includes amendments: F2025L00999

About this compilation

This compilation

This is a compilation of the PGPA Act Determination (DITRDCSA SOETM Special Account 2021) that shows the text of the law as amended and in force on 29 October 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. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).

Application, saving and transitional provisions

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.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

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. Any modifications affecting the law are accessible on the Register.

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1 Name

3 Authority

4 Definitions

5 Establishment of the special account

6 Accountable authority responsible for the special account

Part 2—Special account credits and debits

7 Amounts that may be credited to the special account

8 Purposes of the special account

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Editorial changes

 

Part 1—Establishment

 

1  Name

  This instrument is the PGPA Act Determination (DITRDCSA SOETM Special Account 2021).

3  Authority

  This instrument is made under subsections 78(1) and 78(3) of the Act.

4  Definitions

  In this instrument:

Act means the Public Governance, Performance and Accountability Act 2013.

Department means the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts.

DITRDCSA means the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

SOETM means Services for Other Entities and Trust Moneys.

the special account means the DITRDCSA SOETM Special Account 2021 established by this instrument.

5  Establishment of the special account

  For paragraph 78(1)(a) of the Act, the DITRDCSA SOETM Special Account 2021 is established as a special account.

6  Accountable authority responsible for the special account

  For paragraph 78(1)(d) of the Act, the accountable authority responsible for the special account is the Secretary of the Department.

Part 2—Special account credits and debits

 

7  Amounts that may be credited to the special account

  For paragraph 78(1)(b) of the Act, the following amounts may be credited to the special account:

 (a) an amount held on trust, or otherwise on behalf of or for the benefit of a person other than the Commonwealth;

 (b) an amount received in the course of the performance of functions that relate to one or more purposes of the special account;

 (c) an amount received from any person for one or more purposes of the special account.

8  Purposes of the special account

  For paragraph 78(1)(c) of the Act, the purposes of the special account, in relation to which amounts may be debited from the special account, are:

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

 (b) to disburse an amount in connection with services performed for, on behalf of or together with, a Commonwealth entity, Commonwealth company, government, organisation, body or person;

 (c) to disburse an amount in connection with joint activities performed for, on behalf of, or together with, a Commonwealth entity, Commonwealth company, government, organisation, body or person;

 (d) to disburse an amount in connection with an agreement between the Commonwealth and another government;

 (e) to repay an amount where a court order, Act or other law requires or permits the repayment of an amount received; and

 (f) to reduce the balance of the special account (and, therefore, the available appropriation for the special account) without making a real or notional payment.

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 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

p = page(s)

amdt = amendment

para = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/subsubparagraph(s)

ch = Chapter(s)

pres = present

cl = clause(s)

prev = previous

cont. = continued

(prev…) = previously

def = definition(s)

pt = Part(s)

Dict = Dictionary

r = regulation(s)/Court rule(s)

disallowed = disallowed by Parliament

reloc = relocated

div = Division(s)

renum = renumbered

ed = editorial change

rep = repealed

exp = expires/expired or ceases/ceased to have

rs = repealed and substituted

effect

s = section(s)/subsection(s)

gaz = gazette

/rule(s)/subrule(s)/order(s)/suborder(s)

LA = Legislation Act 2003

sch = Schedule(s)

LIA = Legislative Instruments Act 2003

SLI = Select Legislative Instrument

(md) = misdescribed amendment can be given

SR = Statutory Rules

effect

sub ch = SubChapter(s)

(md not incorp) = misdescribed amendment

sub div = Subdivision(s)

cannot be given effect

sub pt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

Ord = Ordinance

 

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

PGPA Act Determination (Infrastructure, Transport, Regional Development and Communications SOETM Special Account 2021)

24 Aug 2021 (F2021L01184)

3 Sept 2021 (s 2(1))

 

PGPA Act Determination (Infrastructure, Transport, Regional Development and Communications SOETM Special Account Amendment 2025)

27 Aug 2025 (F2025L00999)

29 Oct 2025 (s 2(1))

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 1.....................

am F2025L00999

 

ed C1

s 2.....................

rep LA s 48D

s 4.....................

def Cultural Special Account rep end of 10 Sept 2021 (para 11(2)(d))

 

def Cultural Special Account instrument rep end of 10 Sept 2021 (para 11(2)(c))

 

def SOETM special account rep end of 10 Sept 2021 (para 11(2)(b))

 

def SOETM instrument rep end of 10 Sept 2021 (para 11(2)(a))

 

am F2025L00999

 

ed C1

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

am F2025L00999

 

ed C1

Part 3...................

rep end of 10 Sept 2021 (s 11(1))

s 9.....................

rep end of 10 Sept 2021 (s 11(1))

s 10....................

rep LA s 48C

s 11....................

rep end of 10 Sept 2021 (s 11(1))

 

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 1

Kind of editorial change

Give effect to the misdescribed amendment as intended and change to typeface

Details of editorial change

Schedule 1 item 1 of the PGPA Act Determination (Infrastructure, Transport, Regional Development and Communications SOETM Special Account Amendment 2025) provides as follows:

1  Section 1

Omit, “Infrastructure, Transport, Regional Development and Communications”, substitute “DITRDCSA”.

The text “Infrastructure, Transport, Regional Development and Communications” does not appear in section 1. However, the text “Infrastructure, Transport, Regional Development and Communications” does appear.

This compilation was editorially changed to omit “Infrastructure, Transport, Regional Development and Communications” from section 1 and substitute “DITRDCSA” to give effect to the misdescribed amendment as intended and change the typeface to bring it into line with legislative drafting practice.

Section 4 (definition of the special account)

Kind of editorial change

Give effect to the misdescribed amendment as intended and change to typeface

Details of editorial change

Schedule 1 item 4 (first occurring) of the PGPA Act Determination (Infrastructure, Transport, Regional Development and Communications SOETM Special Account Amendment 2025) provides as follows:

4  Section 4 (definition of the special account)

Omit, “Infrastructure, Transport, Regional Development and Communications”, substitute “DITRDCSA”.

The text “Infrastructure, Transport, Regional Development and Communications” does not appear in the definition of the special account in section 4 . However, the text “Infrastructure, Transport, Regional Development and Communications” does appear.

This compilation was editorially changed to omit “Infrastructure, Transport, Regional Development and Communications” from the definition of the special account in section 4 and substitute “DITRDCSA” to give effect to the misdescribed amendment as intended and change the typeface to bring it into line with legislative drafting practice.

Section 5

Kind of editorial change

Give effect to the misdescribed amendment as intended and change to typeface

Details of editorial change

Schedule 1 item 4 (second occurring) of the PGPA Act Determination (Infrastructure, Transport, Regional Development and Communications SOETM Special Account Amendment 2025) provides as follows:

4  Section 5

Omit, “Infrastructure, Transport, Regional Development and Communications”, substitute “DITRDCSA”.

The text “Infrastructure, Transport, Regional Development and Communications” does not appear in section 5. However, the text “Infrastructure, Transport, Regional Development and Communications” does appear.

This compilation was editorially changed to omit “Infrastructure, Transport, Regional Development and Communications” from section 5 and substitute “DITRDCSA” to give effect to the misdescribed amendment as intended and change the typeface to bring it into line with legislative drafting practice.

 

Overview

The PGPA Act Determination (DITRDCSA SOETM Special Account 2021) was enacted to establish a special account within the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts (DITRDCSA) to manage services for other entities and trust monies (SOETM). This legislative instrument was made under the authority of subsections 78(1) and 78(3) of the Public Governance, Performance and Accountability Act 2013, which empowers the making of determinations to facilitate the administration of the Department’s finances and the management of special accounts. The policy objective is to provide a clear framework for the operation of the special account, ensuring that funds are appropriately credited, debited, and managed in accordance with the specified purposes. The instrument outlines the establishment of the special account, identifies the accountable authority, and specifies the types of amounts that can be credited to and debited from the account, thereby ensuring transparency and accountability in the handling of trust and other related funds.

Scope and Application

The PGPA Act Determination (DITRDCSA SOETM Special Account 2021) applies to the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts (DITRDCSA) and its special account established for Services for Other Entities and Trust Moneys (SOETM). The accountable authority for this special account is the Secretary of the Department. The Act outlines the conditions under which amounts may be credited to the special account and specifies the purposes for which amounts may be debited from it. These purposes include disbursing amounts held on trust for persons other than the Commonwealth, disbursing amounts received in the course of performing functions related to the special account, and disbursing amounts in connection with joint activities or agreements between the Commonwealth and another government. Additionally, it allows for the repayment of amounts as required by court orders, Acts, or other laws and permits the reduction of the special account's balance without making a real or notional payment. This legislation is enacted under the Public Governance, Performance and Accountability Act 2013 and applies nationally across Australia.

Key Provisions

The PGPA Act Determination (DITRDCSA SOETM Special Account 2021) establishes a special account under the Public Governance, Performance and Accountability Act 2013. This account is designated for the Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts (DITRDCSA) and specifically for Services for Other Entities and Trust Moneys (SOETM). The account is established as a separate financial entity and is overseen by the Secretary of the Department, who serves as the accountable authority. The account can receive credits for amounts held in trust, those received in the course of certain functions, and payments made for specific purposes related to the account. The determination outlines that the special account is intended to handle specific financial activities. It can credit amounts that are held on trust for non-Commonwealth entities, funds received while performing relevant functions, and payments made for the purposes outlined in the determination. These purposes include disbursing funds held for non-Commonwealth entities, payments for services performed for or with Commonwealth entities, joint activities with other governments or entities, and repayments required by legal mandates. Additionally, the account can reduce its balance without making a payment, which adjusts the available appropriation. The determination imposes several obligations on the entities involved. The Secretary of the Department must ensure that the account is managed in accordance with the terms of the determination and the PGPA Act. This includes maintaining accurate records of all transactions and ensuring that all debits and credits to the account are for permitted purposes. The Secretary is also responsible for ensuring that the account is used solely for the purposes specified in the determination and that any breaches are reported and rectified promptly. There are no explicit offences or penalties mentioned within the text of the determination itself. However, any breaches of the obligations under the PGPA Act or the terms of the determination could potentially lead to legal consequences under the Act. Such consequences could include disciplinary action against the accountable authority or other responsible officials, financial penalties, or other remedies as prescribed by the PGPA Act. The determination does not specify maximum penalties but refers to the broader legislative framework for enforcement and sanctions.

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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.