PGPA Act (Reef Trust Special Account 2014) Determination 01

Administered by Department of Finance

Legislation au F2014L01218 Not in force Legislative Instrument

Legislation content

PGPA Act (Reef Trust Special Account 2014) Determination 01

made under section 78 of the

Public Governance, Performance and Accountability Act 2013

Compilation No. 1

Compilation date: 8 March 2023

Includes amendments up to: F2023L00052

Registered: 6 April 2023

About this compilation

This compilation

This is a compilation of the PGPA Act (Reef Trust Special Account 2014) Determination 01 that shows the text of the law as amended and in force on 8 March 2023 (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. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

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.

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. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

1 Name of determination

This determination is the PGPA Act (Reef Trust Special Account 2014) Determination 01 (the Determination).

Note 1 All special account determinations and compilations are registered on the Federal Register of Legislative Instruments (FRLI) kept under the Legislative Instruments Act 2003. See http://www.comlaw.gov.au

Note 2 The Determination is subject to Part 6 (sunsetting) of the Legislative Instruments Act 2003. The sunsetting provisions mean that this special account will be repealed on the earlier of 1 April or 1 October falling on or after the tenth anniversary of registration.

2 Establishment

For subsection 78(1)(a) of the PGPA Act, a special account is established with the name Reef Trust Special Account 2014 (the special account).

3 Accountable authority

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

4 Commencement

This determination takes effect on the day specified in subsection 79(5)(a) of the PGPA Act.

5 Definitions

In the Determination:

Department means the Department of Climate Change, Energy, the Environment and Water.

environment has the meaning given by the Environment Protection and Biodiversity Conservation Act 1999.

Great Barrier Reef World Heritage Area has the meaning given by the Great Barrier Reef Marine Park Act 1975.

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

6 Amounts that are allowed to be credited

(1) For subsection 78(1)(b) of the PGPA Act, the following amounts are allowed to be credited to the special account:

(a) amounts received by the Commonwealth that are paid by persons for the purpose of compliance with a condition attached to an approval under the Environment Protection and Biodiversity Conservation Act 1999; or

(b) amounts received by the Commonwealth from other governments or persons that are not Commonwealth entities, for the purposes of the special account.

Note 1 The Appropriation Acts provide that if any of the purposes of a special account are covered by an item in those Acts (whether or not the item expressly refers to the special account), then amounts may be debited against that item and credited to that special account.

Note 2 An amount debited from the special account, which is repaid to the Commonwealth, may be recredited to the special account under subsection 74(1)(b) of the PGPA Act and subsections 27(4) and 27(5) of the Public Governance, Performance and Accountability Rule 2014.

7 Purposes for which amounts are allowed to be debited

(1) For subsection 78(1)(c) of the PGPA Act, the purposes for which amounts are allowed to be debited from the special account are:

(a) to make payments for projects to improve water quality and the coastal habitat in the Great Barrier Reef World Heritage Area;

(b) to make payments for projects to address threats to the environment of the Great Barrier Reef World Heritage Area;

(c) to make payment for projects to protect, repair or mitigate damage to Great Barrier Reef World Heritage Area;

(d) to reduce the balance of the special account without making a real or notional payment; or

(e) to repay amounts received by the Commonwealth and credited to the special account where an Act or other law requires or permits the amounts to be repaid.

Note 1 Subsection 78(4) of the PGPA Act appropriates the Consolidated Revenue Fund for payments made with amounts debited from the special account. Subsection 78(6) of the PGPA Act provides that whenever an amount is debited against the appropriation, the amount is taken to be also debited from the special account.

Note 2 An amount may be debited from the special account where:

(a) it has been incorrectly credited by virtue of a clerical mistake; or

(b) it has been credited through the exercise of a discretion by an official and the exercise of that discretion was actuated by a fundamental mistake of fact or law. Legal advice should be obtained before an amount is debited on this basis.

Note 3 The purpose of subclause 7(1)(d) above is to allow for the balance of the special account to be reduced. When the special account is debited for this purpose, there is no payment or credit available to another party, account or appropriation.

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

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/subsubparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

SubCh = SubChapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

PGPA Act (Reef Trust Special Account 2014) Determination 01

15 Sept 2014 (F2014L01218)

2 Oct 2014 (s 4)

 

PGPA Act Determination (Reef Trust Special Account Amendment 2022)

24 Jan 2023 (F2023L00052)

8 Mar 2023 (s 2(1))

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 3.....................

am F2023L00052

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

am F2023L00052

 

Overview

The PGPA Act (Reef Trust Special Account 2014) Determination 2014 was enacted to establish the Reef Trust Special Account 2014 as a dedicated account within the Consolidated Revenue Fund under the Public Governance, Performance and Accountability Act 2013. This legislation was introduced to provide a structured mechanism for the collection and allocation of funds specifically aimed at addressing environmental challenges and conservation efforts within the Great Barrier Reef World Heritage Area. The determination was made by the Parliament of Australia, under the authority conferred by the PGPA Act, and aims to ensure that funds collected for environmental projects and compliance with environmental regulations are managed transparently and effectively. The accountable authority for the Reef Trust Special Account 2014 is the Secretary of the Department of Climate Change, Energy, the Environment and Water. The account allows for the crediting of amounts received by the Commonwealth for compliance with environmental regulations, as well as contributions from other governments or entities. These funds can be debited for specific purposes including improving water quality, addressing environmental threats, and protecting or mitigating damage to the Great Barrier Reef. The determination also provides mechanisms for the reduction of the account balance and the repayment of incorrectly credited amounts, ensuring that the account operates within the bounds of legal and policy objectives.

Scope and Application

The PGPA Act (Reef Trust Special Account 2014) Determination 01, under section 78 of the Public Governance, Performance and Accountability Act 2013, establishes the Reef Trust Special Account 2014, managed by the Secretary of the Department of Climate Change, Energy, the Environment and Water. This special account is designed to receive funds for the purposes of compliance with conditions attached to approvals under the Environment Protection and Biodiversity Conservation Act 1999 and from other governments or persons that are not Commonwealth entities. The funds can be used specifically for projects aimed at improving water quality, addressing environmental threats, and protecting, repairing, or mitigating damage to the Great Barrier Reef World Heritage Area. Additionally, the account allows for the reduction of its balance without making a real or notional payment, and to repay amounts received by the Commonwealth if required or permitted by law. The Determination is subject to sunsetting provisions, meaning it will be repealed on the earlier of 1 April or 1 October falling on or after the tenth anniversary of its registration. The application of this Determination is confined to the Commonwealth, with its scope limited to the Reef Trust Special Account 2014. The funds within this special account are subject to appropriation as per the Appropriation Acts, and any debiting from the account must comply with the provisions set forth in the PGPA Act and related rules. The Determination does not explicitly state exclusions or exemptions but outlines specific purposes for which the funds can be debited, ensuring that any debiting must align with these purposes or be subject to legal advice in cases of clerical mistakes or fundamental errors in the exercise of discretion.

Key Provisions

The PGPA Act (Reef Trust Special Account 2014) Determination 01 establishes the Reef Trust Special Account 2014, under subsection 78(1)(a) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) (section 2). The Secretary of the Department of Climate Change, Energy, the Environment and Water is designated as the accountable authority for the special account, under subsection 78(1)(d) of the PGPA Act (section 3). The determination takes effect on the date specified in subsection 79(5)(a) of the PGPA Act (section 4). The purposes for which amounts are allowed to be debited from the special account are specified in subsection 78(1)(c) of the PGPA Act (section 7). These include making payments for projects to improve water quality and the coastal habitat in the Great Barrier Reef World Heritage Area, making payments for projects to address threats to the environment of the Great Barrier Reef World Heritage Area, making payments for projects to protect, repair or mitigate damage to the Great Barrier Reef World Heritage Area, reducing the balance of the special account without making a real or notional payment, and repaying amounts received by the Commonwealth and credited to the special account where an Act or other law requires or permits the amounts to be repaid. The accountable authority, the Secretary of the Department, has several key obligations under this determination. These include ensuring that the special account is used solely for the purposes outlined in the determination, which are to support projects that improve water quality, coastal habitat, and environmental conditions in the Great Barrier Reef World Heritage Area (section 7). Additionally, the Secretary must ensure that any amounts credited to the special account are used appropriately and in accordance with the law. This includes ensuring that payments made from the special account are justified and necessary for the specified purposes. The Secretary is also responsible for maintaining accurate records of all transactions involving the special account and ensuring that these records are available for audit and review. The determination includes provisions for penalties and consequences in the event of non-compliance or misuse of the special account. Although the determination itself does not explicitly state penalties, the underlying PGPA Act includes provisions for penalties and sanctions in the event of misuse of public funds. For example, under section 124 of the PGPA Act, a person who intentionally uses Commonwealth money for a purpose other than that for which it was appropriated is liable to a penalty of up to 10 penalty units, or in the case of a corporation, up to 50 penalty units. Further, under section 125 of the PGPA Act, a person who intentionally uses Commonwealth money for a purpose other than that for which it was appropriated may also be liable to imprisonment for up to two years. These penalties underscore the importance of compliance with the requirements of the determination and the underlying act.

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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.