Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 5)

Administered by Department of Finance

Legislation au F2024L00026 Not in force Legislative Instrument

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EXPLANATORY STATEMENT

Public Governance, Performance and Accountability Act 2013

Public Governance, Performance and Accountability

(Section 75 Transfers) Amendment Determination 20232024 (No. 5)

Purpose of the determination

Section 75 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) enables the Finance Minister to determine that one or more Schedules to one or more Appropriation Acts are modified in a specified way in relation to the transfer of a function from one non-corporate Commonwealth entity to another. The power in section 75 recognises that the Executive Government will from time to time choose to reorganise the administration and delivery of its functions with commensurate transfers of resources, including appropriations, between entities.

Subsection 75(7) of the PGPA Act provides that a determination made under subsection (2) is a legislative instrument, but that section 42 (disallowance) of the Legislation Act 2003 does not apply to the determination. The Explanatory Memorandum for the Public Governance, Performance and Accountability Bill 2013 provides (at paragraph 370) that determinations made under section 75 are exempt from disallowance as the changes effected by determinations made under section 75 are in the nature of administrative changes only, relating to the Executive Government’s decisions about the allocation of functions to particular entities.

Under section 107 of the PGPA Act, the Finance Minister has delegated the power to make determinations under section 75 to the Secretary of the Department of Finance. Under section 109 of the PGPA Act, the Secretary has, in turn, subdelegated this power to certain officials within the Department of Finance (Finance).

The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 5) (the amendment determination) amends the Public Governance, Performance and Accountability (Section 75 Transfers) Determination 20232024 (the principal determination) to reflect the transfer of appropriations relating to the following machinery of government changes:

  • transfer of the APS Reform Office from the Department of the Prime Minister and Cabinet to the Australian Public Service Commission, as per amendments to the Administrative Arrangements Order made on 8 June 2023;
  • transfer of protective security policy and protective services at Commonwealth establishments and diplomatic and consular premises in Australia functions from the AttorneyGeneral’s Department to the Department of Home Affairs, as per amendments to the Administrative Arrangements Order made on 3 August 2023;
  • transfer of identity and biometrics functions from the Department of Home Affairs to the Attorney-General’s Department, as per amendments to the Administrative Arrangements Order made on 3 August 2023; and 
  • transfer of administrative responsibility for four deductible gift recipient (DGR) categories from other government departments to the Australian Taxation Office, following the commencement of Schedule 3 to the Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 on 1 January 2024.


These DGR categories include:

  • the Register of Cultural Organisations previously administered by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts;
  • the Register of Environmental Organisations previously administered by the Department of Climate Change, Energy, the Environment and Water;
  • the Overseas Aid Gift Deductibility Scheme previously administered by the Department of Foreign Affairs and Trade; and
  • the Register of Harm Prevention Charities previously administered by the Department of Social Services. The amendment determination does not include a transfer of funding for this Register as it was already transferred to the Australian Charities and Notfor-profits Commission previously.  

The amendment determination is a legislative instrument for the purposes of section 8 of the Legislation Act 2003. It does not change the total amount appropriated by the Parliament. 

The principal determination modifies the specified 2023-24 Appropriation Acts to, among other things, increase or decrease appropriation items for affected entities due to the transfer of functions between them.

The specified 2023-24 Appropriation Acts include:

  • the Appropriation Act (No. 1) 2023-2024; and
  • the Appropriation Act (No. 2) 2023-2024.

Commencement

The amendment determination commences the day after it is registered on the Federal Register of Legislation.

Statement of compatibility with human rights

A statement of compatibility with human rights is not required for the amendment 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. A determination made under subsection 75(2) of the PGPA Act is exempt from disallowance under subsection (7). As such, a statement of compatibility with human rights is not required.

Consultation

Consistent with section 17 of the Legislation Act 2003, the affected entities were consulted in the preparation of the amendment determination.

Summary of amendments

Item 1 of Schedule 1 to the amendment determination updates the cumulative effect of the decreases in appropriation items for the Department of Climate Change, Energy, the Environment and Water and the Department of Home Affairs as set out in replacement items 4 and 8 of the table in subsection 5(3) of the principal determination.

Subsection 5(3) of the principal determination has effect as if appropriation items in Schedule 1 to the Appropriation Act (No. 1) 2023-2024 were increased or decreased in accordance with the table included in the subsection. If an appropriation item exists only because of the principal determination, the increase is from a nil amount. The amendment determination does not change the total amount appropriated by the Parliament.

Item

Entity

Appropriation item

Previous increase/ decrease by the principal determination

($)

Current increase/ decrease by the amendment determination

 ($)

Total increase/ decrease by the principal determination

($)

4

Department of Climate Change, Energy, the Environment and Water

Departmental item

+588,500.00

-68,000.00

+520,500.00

8

Department of Home Affairs

Departmental item

+534,872.73

-1,704,629.62

-1,169,756.89

Note: A positive amount reflects an increase in an appropriation item and a negative amount reflects a decrease in an appropriation item.

Item 2 of Schedule 1 to the amendment determination adds items 11 to 16 at the end of the table in subsection 5(3) of the principal determination and has effect as if the appropriation items in Schedule 1 to the Appropriation Act (No. 1) 2023-2024 were increased or decreased in accordance with the table included in the subsection. If an appropriation item exists only because of the principal determination, the increase is from a nil amount. The amendment determination does not change the total amount appropriated by the Parliament.

Item

Entity

Appropriation item

Previous increase/ decrease by the principal determination

($)

Current increase/ decrease by the amendment determination

 ($)

Total increase/ decrease by the principal determination

($)

11

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

Departmental item

0.00

-71,000.00

-71,000.00

12

Department of Foreign Affairs and Trade

Departmental item

0.00

-27,000.00

-27,000.00

13

Australian Taxation Office

Departmental item

0.00

+166,000.00

+166,000.00

14

Attorney-General’s Department

Departmental item

0.00

+1,704,629.62

+1,704,629.62

15

Department of the Prime Minister and Cabinet

Departmental item

0.00

-8,020,663.00

-8,020,663.00

16

Australian Public Service Commission

Departmental item

0.00

+8,020,663.00

+8,020,663.00

Note: A positive amount reflects an increase in an appropriation item and a negative amount reflects a decrease in an appropriation item.

Item 3 of Schedule 1 to the amendment determination adds items 3 and 4 at the end of the table in subsection 6(3) of the principal determination and has effect as if appropriation items in Schedule 1 to the Appropriation Act (No. 2) 2023-2024 were increased or decreased in accordance with the table included in the subsection. If an appropriation item exists only because of the principal determination, the increase is from a nil amount. The amendment determination does not change the total amount appropriated by the Parliament.

Item

Entity

Appropriation item

Previous increase/ decrease by the principal determination

($)

Current increase/ decrease by the amendment determination

 ($)

Total increase/ decrease by the principal determination

($)

3

Department of Home Affairs

Departmental item

0.00

+18,536,000.00

+18,536,000.00

4

Attorney-General’s Department

Departmental item

0.00

-18,536,000.00

-18,536,000.00

Note: A positive amount reflects an increase in an appropriation item and a negative amount reflects a decrease in an appropriation item.

 

Overview

The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 5) amends the Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2023-2024 to adjust appropriations in the 2023-2024 Appropriation Acts in response to recent machinery of government changes. Enacted by the Australian Parliament, this determination seeks to address the need for efficient resource allocation following the transfer of functions between non-corporate Commonwealth entities. Specifically, it reflects the transfer of appropriations relating to the Australian Public Service Reform Office, protective security policy, identity and biometrics functions, and administrative responsibility for certain deductible gift recipient categories. This amendment determination ensures that the financial allocations align with the new organisational structure, maintaining the total amount appropriated by the Parliament while updating the appropriations to reflect the revised responsibilities of each entity. This amendment determination, as a legislative instrument, is exempt from disallowance under the Legislation Act 2003, and it was prepared in consultation with the affected entities, ensuring the changes are both necessary and appropriate.

Scope and Application

The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 5) applies to the re-allocation of appropriations between non-corporate Commonwealth entities in accordance with the Public Governance, Performance and Accountability Act 2013. This determination amends the earlier Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2023-2024, reflecting transfers of appropriations related to recent machinery of government changes. Specifically, it addresses the reallocation of resources for the APS Reform Office, protective security policy, protective services, identity and biometrics functions, and administrative responsibility for deductible gift recipient categories. This amendment determination does not alter the total amount appropriated by the Parliament. The amendment determination operates nationally, covering the Commonwealth of Australia and applies to the specified 2023-24 Appropriation Acts, namely the Appropriation Act (No. 1) 2023-2024 and the Appropriation Act (No. 2) 2023-2024. It commences the day after it is registered on the Federal Register of Legislation. The amendment determination is a legislative instrument under the Legislation Act 2003 but is exempt from disallowance under section 42 of that Act. Consultation with the affected entities was conducted in accordance with the Legislation Act 2003. The amendment determination includes modifications to appropriation items for the involved departments, ensuring that the total appropriation amount remains unchanged.

Key Provisions

The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 5) primarily modifies the appropriation items in the specified 2023-24 Appropriation Acts to reflect the transfer of functions between non-corporate Commonwealth entities. These changes are pursuant to section 75 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), which allows the Finance Minister to adjust appropriations related to machinery of government changes (subsection 75(2)). The determination modifies appropriations without altering the total amount appropriated by the Parliament. Specifically, it adjusts appropriations in the Appropriation Act (No. 1) 2023-2024 and the Appropriation Act (No. 2) 2023-2024. Entities affected by the amendment determination include the Australian Public Service Commission, the Department of Home Affairs, the Attorney-General’s Department, the Australian Taxation Office, and several other departments. For instance, the Department of Climate Change, Energy, the Environment and Water experiences a decrease in appropriation items, while the Australian Taxation Office sees an increase. The amendment determination also accounts for the transfer of administrative responsibilities for specific deductible gift recipient categories to the Australian Taxation Office. The amendment determination imposes obligations on the entities involved, primarily ensuring that they adjust their appropriations in line with the transfers of functions. This includes the Australian Public Service Commission taking over from the Department of the Prime Minister and Cabinet, the Department of Home Affairs assuming protective security policy and services, and the Attorney-General’s Department receiving identity and biometrics functions from the Department of Home Affairs. Additionally, the Australian Taxation Office now handles administrative responsibility for certain deductible gift recipient categories. There are no specific offences, penalties, or civil/criminal consequences outlined in the amendment determination for breaches. However, the determination itself is a legislative instrument and any failure to comply with its provisions could potentially result in administrative or legal consequences. The determination is subject to the general legal framework governing compliance with legislative instruments in Australia.

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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.