PGPA Act Determination (Indigenous Repatriation Special Account 2016) — Establishment

Administered by Department of Finance

Legislation au F2016L01330 In force Legislative Instrument

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EXPLANATORY STATEMENT

Issued by the authority of the Minister for Finance

Public Governance, Performance and Accountability Act 2013

PGPA Act Determination (Indigenous Repatriation Special Account 2016) — Establishment

Purpose of this determination

This determination is made under subsection 78(1) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) to establish the Indigenous Repatriation Special Account 2016 (the special account).

The special account is being established to manage activities relating to the Indigenous Repatriation Program, which involves the recovery and return of ancestral remains and secret sacred objects to their communities of origin. The program involves research, consultation, negotiation and repatriation activities both domestically and internationally, and such activities may span across several years.

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 being 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 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 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.

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 Communications and the Arts was consulted in the preparation of this determination.

Overview

The Public Governance, Performance and Accountability Act 2013 was enacted to provide a comprehensive framework for the management of public finances in Australia. This Act was introduced to address the need for better governance, accountability, and transparency in the financial operations of the Commonwealth and its entities. The PGPA Act aims to ensure that public resources are used effectively, efficiently, and economically, and that the performance of public entities is measured and reported against agreed objectives. The Act was passed by the Australian Parliament, reflecting the policy objective of enhancing public sector accountability and performance. Under this Act, the Minister for Finance has the authority to establish special accounts to manage specific financial activities, such as the Indigenous Repatriation Special Account 2016, which was established to fund the recovery and return of ancestral remains and secret sacred objects to their communities of origin.

Scope and Application

The Public Governance, Performance and Accountability Act 2013 PGPA Act Determination (Indigenous Repatriation Special Account 2016) — Establishment is a legislative instrument made under subsection 78(1) of the PGPA Act to establish a special account dedicated to the Indigenous Repatriation Program. This program involves the recovery and return of ancestral remains and secret sacred objects to their communities of origin, which may include research, consultation, negotiation, and repatriation activities both domestically and internationally. The special account, known as the Indigenous Repatriation Special Account 2016, is an appropriation mechanism that sets aside funds within the Consolidated Revenue Fund for these specified purposes. This account ensures that the necessary resources are allocated and managed for the activities associated with the Indigenous Repatriation Program. The determination is subject to disallowance by either House of the Parliament, and it 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 determination was prepared with consultation from the Department of Communications and the Arts.

Key Provisions

The Public Governance, Performance and Accountability Act 2013 (PGPA Act) Determination (Indigenous Repatriation Special Account 2016) — Establishment (F2016L01330) under subsection 78(1) of the PGPA Act establishes the Indigenous Repatriation Special Account 2016 (subsection 78(1)). The special account is intended to manage activities related to the Indigenous Repatriation Program, which involves the recovery and return of ancestral remains and secret sacred objects to their communities of origin (subsection 78(1)). This program entails research, consultation, negotiation, and repatriation activities both domestically and internationally, and these activities may span several years (subsection 78(1)). The special account serves as an appropriation mechanism that sets aside amounts within the Consolidated Revenue Fund (CRF) for spending on specified purposes, as outlined in the establishing determination or Act (subsection 81). Payments made for the purposes of a special account are supported by an appropriation in the PGPA Act (subsection 78(4)). The obligations and requirements imposed by the PGPA Act Determination on the parties or entities it governs include the establishment of a special account to manage funds specifically allocated for the Indigenous Repatriation Program. The account is intended to streamline the process of recovering and returning ancestral remains and secret sacred objects to their communities of origin, ensuring that these activities are conducted in a manner that is respectful and culturally appropriate. This involves engaging in extensive research, consultation, and negotiation, both domestically and internationally. The special account determination also mandates that the Finance Minister must table a copy of the determination in each House of the Parliament (subsection 79(3)), and that it is subject to disallowance by either House (subsection 79(4)). If neither House passes a resolution to disallow the determination, 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 (subsection 79(5)). The legislation does not specify any offences, penalties, or civil/criminal consequences for breach. However, the disallowance process provides a mechanism for Parliament to review and potentially reject the special account determination if it is deemed inappropriate or ineffective. 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 (subsection 79(4)). If neither House passes a resolution to disallow a special account determination, 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 (subsection 79(5)). The special account determination is not subject to disallowance under section 42 of the Legislation Act 2003 (subsection 79(2)), and therefore, a Statement of Compatibility with Human Rights is not required (subsection 9(1) of the Human Rights (Parliamentary Scrutiny) Act 2011).

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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.