PGPA Act Determination (Health SOETM Special Account 2021)

Administered by Department of Finance

Legislation au F2021L00704 In force Legislative Instrument

Legislation content

PGPA Act Determination (Health 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: F2025L00998

About this compilation

This compilation

This is a compilation of the PGPA Act Determination (Health 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

 

Part 1—Establishment

 

1  Name

  This instrument is the PGPA Act Determination (Health 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 Health, Disability and Ageing.

SOETM means Services for Other Entities and Trust Moneys.

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

5  Establishment of the special account

  For paragraph 78(1)(a) of the Act, the Health 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 (Health SOETM Special Account 2021)

7 June 2021 (F2021L00704)

1 July 2021 (s 2(1) item 1)

 

PGPA Act Determination (Health SOETM Special Account Amendment 2025)

27 Aug 2025 (F2025L00998)

29 Oct 2025 (s 2(1) item 1)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

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

rep LA s 48D

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

def SOETM instrument rep end of 8 July 2021 (para 11(2)(a))

 

def SOETM special account rep end of 8 July 2021 (para 11(2)(b))

 

am F2025L00998

Part 3...................

rep end of 8 July 2021 (s 11(1))

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

rep end of 8 July 2021 (s 11(1))

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

rep LA s 48C

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

rep end of 8 July 2021 (s 11(1))

 

 

Overview

The PGPA Act Determination (Health SOETM Special Account 2021) was enacted to address the need for a dedicated special account within the Public Governance, Performance and Accountability Act 2013 framework, focusing on managing Services for Other Entities and Trust Moneys (SOETM). This determination was made under subsections 78(1) and 78(3) of the PGPA Act by the relevant authorities, establishing the Health SOETM Special Account 2021. The accountable authority for this special account is the Secretary of the Department of Health, Disability and Ageing. The primary purpose of the account is to handle and disburse funds that are held on trust for individuals or entities other than the Commonwealth, as well as to manage funds received in the course of specific functions and joint activities. This legislation aims to ensure transparent and accountable management of these funds within the public sector. The establishment of this special account aims to provide clarity and structure in handling funds that are not directly related to the Commonwealth's general revenue. By detailing the purposes for which funds may be credited and debited from the account, the legislation ensures that these funds are managed in accordance with their intended use, thereby enhancing accountability and compliance with legal requirements. The determination also incorporates provisions for the amendment and repeal of certain sections to adapt to changing needs and ensure the ongoing effectiveness of the account's operations.

Scope and Application

The PGPA Act Determination (Health SOETM Special Account 2021) is a legislative instrument made under subsections 78(1) and 78(3) of the Public Governance, Performance and Accountability Act 2013. It establishes the Health SOETM Special Account 2021 as a special account within the Department of Health, Disability and Ageing, with the Secretary of the Department serving as the accountable authority responsible for it. The Act applies to the Department and specifically pertains to the handling of funds related to Services for Other Entities and Trust Moneys. Geographically, its reach is confined to the Commonwealth of Australia. The special account is intended to manage amounts held on trust for persons other than the Commonwealth, amounts received in the course of performing relevant functions, and payments received for the purposes of the account. The permissible debits from the account include disbursing amounts for trust purposes, for services performed on behalf of or together with a Commonwealth entity, for joint activities, pursuant to agreements between the Commonwealth and another government, and for court-ordered or legally permissible repayments. Additionally, the balance of the account can be reduced without making a payment. The application, saving, and transitional provisions of the Act are detailed in the endnotes, and any amendments not yet commenced are accessible on the legislative register.

Key Provisions

The PGPA Act Determination (Health SOETM Special Account 2021) establishes the Health SOETM Special Account 2021 as a special account under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) (sections 5 and 6). This special account is designed to manage and disburse funds held on behalf of persons other than the Commonwealth, as well as amounts received in relation to specific purposes (section 7). The accountable authority responsible for the special account is the Secretary of the Department of Health, Disability and Ageing (section 6). The Act imposes obligations on the accountable authority to ensure that the special account is managed in accordance with the purposes outlined in the legislation. This includes the requirement to credit the account with amounts held on trust or for the benefit of others, amounts received in the performance of related functions, and amounts received from any person for specified purposes (section 7). Additionally, the accountable authority must ensure that the special account is used solely for the purposes of disbursing funds in line with the outlined objectives, such as for the benefit of other entities or in connection with joint activities, agreements, or legal obligations (section 8). Breaches of the requirements outlined in the Act may result in civil or criminal consequences, although specific offences, penalties, or maximum penalties are not detailed within the text of the legislation. However, it is reasonable to infer that any non-compliance with the provisions of the PGPA Act, including this determination, could lead to the applicable legal consequences as stipulated in the overarching Act. The PGPA Act generally provides for enforcement actions, including fines and potential criminal charges for serious breaches, reflecting the importance of adherence to public sector governance standards. The determination is made under the authority provided by subsections 78(1) and 78(3) of the PGPA Act, and it specifies definitions and operational details necessary for the effective management of the special account. The legislation also includes provisions for the amendment and repeal of certain sections, reflecting its dynamic nature and the ability to adapt to changing requirements over time. The accountable authority must ensure that all operations of the special account adhere to these provisions to avoid any potential legal repercussions.

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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.