EXPLANATORY STATEMENT
Issued by the authority of the Minister for Finance
Public Governance, Performance and Accountability Act 2013
PGPA Act Determination (Expositions Special Account) — Revocation
Purpose of this determination
This determination is made under subsection 78(3) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and it revokes the determination that established the Expositions Special Account 2007 (the establishing determination).
The establishing determination is being revoked as the special account is no longer required and Australia will no longer be participating in international expositions.
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 (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 in accordance with 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 special account determinations, including revocation 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 comes into effect 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.
A special account revocation determination is repealed under subsection 48A(1) of the Legislation Act 2003 on the day after it takes effect in accordance with subsection 79(5) of the PGPA Act.
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 Foreign Affairs and Trade was consulted in the preparation of this determination.
Overview
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) was enacted by the Australian Parliament to provide a framework for the financial management and accountability of the Commonwealth Executive Government. This Act was introduced to address the need for a robust and transparent system to ensure public funds are properly managed and accounted for. One of the mechanisms under the PGPA Act is the establishment of special accounts, which are used to set aside funds within the Consolidated Revenue Fund for specific purposes. The PGPA Act Determination (Explanations Special Account) — Revocation, issued under the authority of the Minister for Finance, revokes the determination that established the Expositions Special Account 2007. This revocation is due to the special account no longer being necessary, as Australia will no longer be participating in international expositions. The revocation determination follows the legislative process outlined in the PGPA Act and the Legislation Act 2003, including tabling in both Houses of Parliament and the possibility of disallowance. Importantly, this determination does not require a Statement of Compatibility with Human Rights, as it is not subject to disallowance under section 42 of the Legislation Act 2003.
Scope and Application
The F2016L01385 Determination, issued under the Public Governance, Performance and Accountability Act 2013, revokes the determination that established the Expositions Special Account 2007, which was set up for spending on specified purposes related to international expositions. This revocation is due to Australia's withdrawal from participating in such expositions, rendering the special account unnecessary. The PGPA Act allows the Minister for Finance to establish special accounts by determination or through an Act, which set aside funds within the Consolidated Revenue Fund for specific spending purposes. The decision to revoke the Expositions Special Account is in line with the operating context of special accounts, where they are supported by appropriations in the PGPA Act and are subject to disallowance by either House of the Parliament. This revocation does not require a Statement of Compatibility with Human Rights, as it is not subject to disallowance under section 42 of the Legislation Act 2003. The Department of Foreign Affairs and Trade was consulted in the preparation of this determination.
Key Provisions
The main operative sections of the PGPA Act Determination (Expositions Special Account) — Revocation are sections 78(3), 79(3), 79(4), 79(5), and 48A(1). Section 78(3) of the PGPA Act empowers the Minister for Finance to make a determination that revokes the establishing determination for the Expositions Special Account. Section 79(3) requires the Minister to table a copy of the revocation determination in each House of the Parliament. Section 79(4) provides that special account determinations, including revocation determinations, are subject to disallowance by either House of the Parliament. Section 79(5) states that if a special account determination is not disallowed, it comes into effect on the day immediately after the disallowance period or on a later day if specified in the determination. Finally, section 48A(1) of the Legislation Act 2003 states that a special account revocation determination is repealed on the day after it takes effect.
The Act imposes certain obligations on the Minister for Finance. Firstly, under section 78(3) of the PGPA Act, the Minister must make a determination to revoke the establishing determination for the Expositions Special Account. Secondly, under section 79(3) of the PGPA Act, the Minister must table a copy of the revocation determination in each House of the Parliament. Thirdly, under section 79(4) of the PGPA Act, the Minister must ensure that the revocation determination is subject to disallowance by either House of the Parliament. Finally, under section 79(5) of the PGPA Act, the Minister must ensure that the revocation determination comes into effect on the day immediately after the disallowance period or on a later day if specified in the determination.
There are no offences, penalties, or civil/criminal consequences for breach of the Act. The Act only revokes the establishing determination for the Expositions Special Account and does not impose any criminal or civil sanctions. However, if a special account determination, including a revocation determination, is not disallowed by either House of the Parliament, it comes into effect on the day immediately after the disallowance period or on a later day if specified in the determination. If a special account revocation determination is not repealed under section 48A(1) of the Legislation Act 2003 on the day after it takes effect, it continues to have legal force until it is expressly repealed by a subsequent determination or Act.