EXPLANATORY STATEMENT
Issued by authority of the Minister for Finance
Public Governance, Performance and Accountability Act 2013
Public Governance, Performance and Accountability Rule 2014
Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) set out a framework for regulating resource management by Commonwealth entities and companies.
Section 101 of the PGPA Act provides that the Finance Minister may make rules by legislative instrument to prescribe matters giving effect to the Act.
Paragraph 103(e) of the PGPA Act provides that the rules may make provision for the name or purposes of a non-corporate Commonwealth entity that is prescribed by the rules to be a listed entity.
The definition of listed entity in section 8 of the PGPA Act provides that an Act or the rules may prescribe as a listed entity, any body (except a body corporate), person, group of persons or organisation (whether or not part of a Department of State); or any combination of bodies (except bodies corporate), persons, groups of persons or organisations (whether or not part of a Department of State).
Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws) the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend or vary any such instrument.
The Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025 (the Amendment Rules) makes minor technical corrections to the PGPA Rule and gives effect to the Government’s decision to abolish the Australian National Preventive Health Agency (ANPHA) as a listed entity, a type of non‑corporate Commonwealth entity.
The Amendment Rules amend the PGPA Rule by:
- omitting the name of the special account referenced in paragraph 18A(1)(d) and replacing it with ‘special account’,
- amending subsection 27(8) to update a citation to the new A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025, and
- repealing clause 4 in Schedule 1 to abolish ANPHA as a listed entity, a type of non-corporate Commonwealth entity.
The principal instrument amended by the Amendment Rules, the PGPA Rule, is exempt from sunsetting pursuant to paragraph 54(2)(b) of the Legislation Act 2003, which provides that instruments prescribed by regulation are not subject to sunsetting.
The exemption was inserted by the Legislation (Exemptions and Other Matters) Amendment (2023 Measures No. 1) Regulations 2023 as item 53A in the table at section 12 of the Legislation (Exemptions and Other Matters) Regulations 2015.
The PGPA Rule was made exempt from sunsetting pursuant to the following criteria (as provided for in the Attorney-General's Department’s Guide to managing sunsetting of legislative instruments):
- sufficiently large and complex that the administrative burden associated with remaking the instrument would outweigh any regulatory benefit
- subject to regular review, and
- subject to regular amendment.
Further details on the basis for the exemption from sunsetting can be found in the explanatory statement to the Legislation (Exemptions and Other Matters) Amendment (2023 Measures No. 1) Regulations 2023.
The Amendment Rules are a legislative instrument for the purposes of the Legislation Act 2003.
The Amendment Rules are subject to section 48A of the Legislation Act 2003, which automatically repeals legislative instruments whose only effect is to amend or repeal one or more other legislative instruments.
Details of the Amendment Rules are set out in Attachment A. A statement of compatibility with human rights is at Attachment B.
Schedule 1 of the Amendment Rules commences the day after the instrument is registered. Schedule 2 of the Amendment Rules commences on 1 January 2026, at the same time as the Australian Centre for Disease Control (Consequential Amendments and Transitional Provisions) Act 2025 and the Australian Centre for Disease Control Act 2025.
Consultation
The amendments in Schedule 1 were developed in consultation with responsible areas within the Department of Finance and raised no issues, noting they do not impact obligations on Commonwealth entities subject to the relevant sections.
The amendments in Schedule 2 were developed in consultation with the Department of Health, Disability and Ageing (Health). Health did not raise any issues during consultation.
The Amendment Rules were drafted by the Office of Parliamentary Counsel.
ATTACHMENT A
Details of the Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025
Section 1 – Name of instrument
This section states that the name of this instrument is the Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025 (the Amendment Rules).
Section 2 – Commencement
This section provides that:
- Sections 1 to 4 and anything in this instrument not elsewhere covered by the commencement table commences the day after this instrument is registered,
- Schedule 1 commences the day after this instrument is registered, and
- Schedule 2 commences on 1 January 2026.
Section 3 – Authority
This section provides that this instrument is made under the Public Governance, Performance and Accountability Act 2013 (PGPA Act).
Section 4 – Schedules
This section provides that the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) is amended as set out in the Schedules to this instrument.
Schedule 1 – Amendments commencing the day after registration
Public Governance, Performance and Accountability Rule 2014
Item 1 – Paragraph 18A(1)(d)
This item omits the reference to “Services for Other Entities and Trust Moneys – ComSuper Special Account” and substitutes the term “special account”. This is a technical amendment to streamline future updates to the section so only the name of the special account instrument is referenced. When read as a whole, the text clearly identifies to which of the Commonwealth Superannuation Corporation’s special accounts the section applies.
Item 2 – Subsection 27(8)
This item updates a reference to A New Tax System (GST, Luxury Car Tax and Wine Tax) Direction 2015. This instrument sunset on 1 October 2025 and was replaced by A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025, commencing on 25 September 2025. Further details on this instrument can be found in the explanatory statement to A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025.
Schedule 2 – Amendments commencing 1 January 2026
Public Governance, Performance and Accountability Rule 2014
Item 1 – Clause 4 of Schedule 1
This item repeals clause 4 of Schedule 1 to the PGPA Rule, abolishing the Australian National Preventive Health Agency (ANPHA) as a non-corporate Commonwealth entity for the purposes of finance law.
ANPHA was established in section 6 of the Australian National Preventive Health Agency Act 2010 (ANPHA Act) and was prescribed in 2014 as a listed entity, a type of non‑corporate Commonwealth entity for the purposes of finance law.
On 30 June 2014 ANPHA ceased operations, and all functions were transferred to the then Department of Health. The Australian National Preventive Health Agency (Abolition) Bill 2014 was introduced to the House of Representatives on 15 May 2014 to repeal the enabling Act. However, this was negatived by the Senate on 25 November 2014 and not did proceed, meaning ANPHA continued as a non‑corporate Commonwealth entity.
On 5 November 2025, Parliament passed the Australian Centre for Disease Control (Consequential Amendments and Transitional Provisions) Act 2025 (C&T Act), which will repeal the ANPHA Act and remove the enabling provision for ANPHA to exist as a statutory body. The commencement of the C&T Act is tied to the commencement of the Australian Centre for Disease Control Act 2025 (ACDC Act), which establishes the new non‑corporate Commonwealth entity known as the Australian Centre for Disease Control. Both the C&T Act and the ACDC Act commence on 1 January 2026.
This item also commences on 1 January 2026, to align with the commencement of the broader legislative package establishing the Australian Centre for Disease Control.
Further detail on the policy rationale for this amendment can be found in the explanatory memorandum relevant to the C&T Act.
ATTACHMENT B
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025
This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview of the Legislative Instrument
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) establish a framework for regulating resource management by Commonwealth entities and companies.
Section 101 of the PGPA Act provides that the Finance Minister may make rules by legislative instrument to prescribe matters giving effect to the Act.
Paragraph 103(e) of the PGPA Act provides that the rules may make provision for the name or purposes of a non-corporate Commonwealth entity that is prescribed by the rules to be a listed entity.
The definition of listed entity in section 8 of the PGPA Act provides that an Act or the rules may prescribe as a listed entity, any body (except a body corporate), person, group of persons or organisation (whether or not part of a Department of State); or any combination of bodies (except bodies corporate), persons, groups of persons or organisations (whether or not part of a Department of State).
The Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025 (the Amendment Rules) makes minor technical corrections to the PGPA Rule and gives effect to the Government’s decision to abolish the Australian National Preventive Health Agency (ANPHA) as a listed entity, a type of non‑corporate Commonwealth entity.
The Amendment Rules amend the PGPA Rule by:
- omitting the name of the special account referenced in paragraph 18A(1)(d) and replacing it with ‘special account’,
- amending subsection 27(8) to update a citation to the new A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025, and
- repealing clause 4 in Schedule 1 to abolish ANPHA as a listed entity, a type of non-corporate Commonwealth entity.
Human rights implications
The Legislative Instrument does not engage any of the applicable rights or freedoms.
Conclusion
The Legislative Instrument is compatible with human rights as it does not raise any human rights issues.
Senator the Hon Katy Gallagher
Minister for Finance