Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025

Administered by Department of Finance

Legislation au F2025L01497 Rules Not in force Legislative Instrument

Legislation content

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  

Overview

The Public Governance, Performance and Accountability Act 2013 (PGPA Act) was enacted to establish a framework for regulating the management of resources by Commonwealth entities and companies. The Act aims to ensure that financial and performance management systems are aligned across government and that the public has access to transparent and comparable information about the performance and use of public funds. Pursuant to the PGPA Act, the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) was introduced to provide further detail and guidance on the implementation of the Act. The Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025 (Amendment Rules) were made under the authority of the Minister for Finance to amend the PGPA Rule. The Amendment Rules make minor technical corrections to the PGPA Rule and abolish the Australian National Preventive Health Agency (ANPHA) as a listed entity. These amendments reflect the government’s decision to discontinue ANPHA, which ceased operations in 2014 and had not been formally abolished until the passage of the Amendment Rules. The policy objective behind these amendments is to streamline and modernise the regulatory framework governing Commonwealth entities, ensuring that it remains effective and relevant to current administrative structures and responsibilities.

Scope and Application

The Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) collectively establish a regulatory framework for managing resources within Commonwealth entities and companies. The PGPA Act allows the Minister for Finance to enact rules by legislative instrument to give effect to the Act, while the PGPA Rule further prescribes matters such as the names or purposes of non-corporate Commonwealth entities, which are designated as listed entities. The definition of a listed entity encompasses a broad range of bodies, persons, groups, and organisations, except for bodies corporate, which are explicitly excluded. The Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025 amends the PGPA Rule to make minor technical adjustments and to formalise the abolition of the Australian National Preventive Health Agency (ANPHA) as a listed entity. This amendment aligns with the broader legislative changes that will establish the Australian Centre for Disease Control. The rules are applicable to non-corporate Commonwealth entities and their resource management practices within the Commonwealth's jurisdiction, and they are subject to regular review and amendment as stipulated in the Legislation Act 2003. The Amendment Rules address several technical amendments and the formal abolition of ANPHA as a listed entity, which will take effect on 1 January 2026 in conjunction with the commencement of the Australian Centre for Disease Control (Consequential Amendments and Transitional Provisions) Act 2025 and the Australian Centre for Disease Control Act 2025. The rules are subject to section 48A of the Legislation Act 2003, which mandates the automatic repeal of legislative instruments that solely amend or repeal other instruments. The PGPA Rule itself is exempt from sunsetting, given its complexity and the administrative burden associated with remaking it, as well as its regular review and amendment provisions. The Amendment Rules were developed through consultation with relevant departments and are compatible with human rights as they do not engage any of the applicable rights or freedoms under the Human Rights (Parliamentary Scrutiny) Act 2011.

Key Provisions

The Public Governance, Performance and Accountability Amendment (Minor and Technical Measures) Rules 2025 amends the Public Governance, Performance and Accountability Rule 2014 to implement minor technical changes and to abolish the Australian National Preventive Health Agency (ANPHA) as a listed entity. The main sections of the Amendment Rules (section 1) include amendments to streamline references to special accounts (section 18A(1)(d)), update citations to tax system directions (subsection 27(8)), and repeal the reference to ANPHA as a listed entity (clause 4 in Schedule 1). These changes aim to improve clarity and ensure the ongoing relevance and accuracy of the Rule. The Amendment Rules impose obligations on the Finance Minister to make rules under section 101 of the Public Governance, Performance and Accountability Act 2013. The Finance Minister is required to ensure that the rules, as amended by the Amendment Rules, provide for the efficient and effective management of financial resources by Commonwealth entities. This includes making necessary technical adjustments to maintain the integrity and applicability of the PGPA Rule, such as updating references to special accounts and tax directions. Additionally, the Finance Minister must ensure the abolition of ANPHA as a listed entity is properly reflected in the Rule, aligning with the broader legislative changes that establish the Australian Centre for Disease Control. Breaches of the rules made under the PGPA Act, including those amended by the Amendment Rules, may result in civil or criminal penalties, depending on the nature and severity of the breach. For instance, breaches of certain financial management provisions can lead to civil penalties under section 104 of the PGPA Act, which may include fines up to a maximum of 500 penalty units ($102,100 as at July 2024) for individuals and 5,000 penalty units ($1,021,000) for bodies corporate. Criminal penalties may apply in cases of serious misconduct or fraud, with penalties varying based on the offence. The Amendment Rules themselves do not explicitly introduce new offences or penalties but ensure the underlying framework remains compliant with legislative intent and technical accuracy. The Amendment Rules also ensure that the PGPA Rule is exempt from sunsetting, maintaining its applicability unless specifically amended or repealed. This exemption recognises the complexity and necessity of the PGPA framework in managing Commonwealth entity finances. The Amendment Rules are designed to be compatible with human rights, as they do not engage any of the applicable rights or freedoms recognised under the Human Rights (Parliamentary Scrutiny) Act 2011. The compatibility statement confirms that the Amendment Rules do not raise any human rights issues and are consistent with the obligations under relevant international human rights instruments.

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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.