Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 7)

Administered by Department of Finance

Legislation au F2024L00556 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. 7)

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.

The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 7) (the amendment determination) amends the Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2023‑2024 (the principal determination) to reflect the transfer of appropriations:

  • from the Department of Finance (Finance) to the Parliamentary Workplace Support Service (PWSS); and
  • from the Australian Taxation Office (ATO) to the Australian Securities and Investments Commission (ASIC).

The amendment determination enables the second transfer of annual appropriations from Finance to the PWSS, which commenced as a new non-corporate Commonwealth entity on 1 October 2023.

As part of the Mid-Year Economic and Fiscal Outlook 2023-24, the Government announced that the responsibility for business registers will transfer from the ATO to ASIC, following the decision to cease the Modernising Business Registers program. The amendment determination enables the first transfer of appropriations between the affected entities.

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

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 on 23 May 2024.

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

  1. Item 1 of Schedule 1 to the amendment determination has effect as if Schedule 1 to the Appropriation Act (No. 1) 2023-2024 included an administered item for the PWSS.

 

2.      Item 2 of Schedule 1 to the amendment determination updates the cumulative effect of the decreases in appropriation items for Finance and the ATO and the increase in appropriation item for the PWSS as set out in replacement items 5, 6 and 13 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

($)

5

Department of Finance

Departmental item

+36,000.00

-79,601.49

-43,601.49

6

Parliamentary Workplace Support Service

Departmental item

+14,989,000.00

+79,601.49

+15,068,601.49

13

Australian Taxation Office

Departmental item

+166,000.00

-2,724,657.57

-2,558,657.57

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

3.      Item 3 of Schedule 1 to the amendment determination adds items 17 to 19 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

($)

17

Department of Finance

Administered item, Outcome 3

0.00

-1,284,857.23

-1,284,857.23

18

Parliamentary Workplace Support Service

Administered item, Outcome 1

0.00

+1,284,857.23

+1,284,857.23

19

Australian Securities and Investments Commission

Departmental item

0.00

+2,724,657.57

+2,724,657.57

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. 7) was enacted to address the administrative changes in the allocation of functions and resources between specified non-corporate Commonwealth entities. This amendment determination modifies the 2023-2024 Appropriation Acts to reflect the transfer of appropriations from the Department of Finance to the Parliamentary Workplace Support Service and from the Australian Taxation Office to the Australian Securities and Investments Commission. The amendment determination was introduced to facilitate these transfers, which were announced as part of the Mid-Year Economic and Fiscal Outlook 2023-24. This determination does not alter the total appropriations approved by Parliament. The determination was enacted by the Finance Minister under the Public Governance, Performance and Accountability Act 2013, with the primary objective of ensuring the efficient and effective reallocation of resources in line with the government’s organisational changes.

Scope and Application

The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 7) applies to the transfer of appropriations between specific non-corporate Commonwealth entities as authorised by section 75 of the Public Governance, Performance and Accountability Act 2013. The determination affects the Department of Finance, the Parliamentary Workplace Support Service, the Australian Taxation Office, and the Australian Securities and Investments Commission. The amendment determination modifies the specified 2023-2024 Appropriation Acts to account for the reallocation of resources following the transfer of functions. It includes changes such as an increase in appropriations for the Parliamentary Workplace Support Service and a decrease for the Department of Finance and the Australian Taxation Office, while ensuring that the total amount appropriated by the Parliament remains unchanged. The amendment determination is a legislative instrument and is not subject to disallowance. The amendment determination commenced on 23 May 2024, and it does not require a statement of compatibility with human rights, as it is exempt from disallowance. The affected entities were consulted in the preparation of this determination, consistent with the requirements of the Legislation Act 2003.

Key Provisions

The main operative sections of the Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2023-2024 (No. 7) are those that modify the specified 2023-24 Appropriation Acts to reflect the transfer of appropriations from the Department of Finance (Finance) to the Parliamentary Workplace Support Service (PWSS), and from the Australian Taxation Office (ATO) to the Australian Securities and Investments Commission (ASIC) (subsection 5(3)). This determination enables the second transfer of annual appropriations from Finance to the PWSS and the first transfer of appropriations between ATO and ASIC. It does not alter the total amount appropriated by Parliament. This amendment determination is a legislative instrument under section 8 of the Legislation Act 2003. The obligations imposed by this amendment determination primarily concern the specified 2023-24 Appropriation Acts, including the Appropriation Act (No. 1) 2023-2024 and the Appropriation Act (No. 2) 2023-2024. These Acts must be modified to reflect the changes in appropriations due to the transfer of functions between entities, as specified in the determination. The entities involved, namely Finance, PWSS, ATO, and ASIC, must comply with these changes in appropriations as per the amendment determination. The Finance Minister and the Secretary of the Department of Finance, who have the delegated power to make such determinations, are responsible for ensuring that these changes are implemented correctly. Under the Public Governance, Performance and Accountability Act 2013, there are potential civil and criminal consequences for breaches of the Act, though specific offences and penalties are not detailed in the amendment determination itself. Generally, breaches of the PGPA Act could lead to disciplinary actions against public officers or officials, financial penalties, or other administrative actions as deemed appropriate by the relevant authorities. For legislative instruments such as this determination, non-compliance could result in legal challenges or administrative penalties. However, the amendment determination does not specify particular penalties or consequences for its non-compliance.

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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.