EXPLANATORY STATEMENT
Public Governance, Performance and Accountability Act 2013
Public Governance, Performance and Accountability
(Section 75 Transfers) Amendment Determination 2025‑2026 (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.
On 1 April 2026, responsibility for the Indigenous Protected Areas program transferred from joint management by the National Indigenous Australians Agency and the Department of Climate Change, Energy, the Environment and Water to sole management by the Department of Climate Change, Energy, the Environment and Water.
The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2025‑2026 (No. 5) (the amendment determination) amends the Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2025‑2026 (the principal determination) to reflect the transfer of appropriations from the National Indigenous Australians Agency to the Department of Climate Change, Energy, the Environment and Water.
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 2025-26 Appropriation Acts to, among other things, increase or decrease appropriation items for affected entities due to the transfer of functions between them.
The 2025-26 Appropriation Acts modified by the principal determination include:
- the Supply Act (No. 1) 2025-2026;
- the Supply Act (No. 2) 2025-2026;
- the Appropriation Act (No. 1) 2025-2026; and
- the Appropriation Act (No. 2) 2025-2026.
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 adds items 5 and 6 at the end of the table in subsection 8(3) of the principal determination and has effect as if appropriation items in Schedule 1 to the Appropriation Act (No. 1) 2025-2026 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.
Item | Entity | Appropriation item | Previous increase/ decrease by the principal determination ($) | Current increase/ decrease by the amendment determination ($) | Increase (+) / decrease (-) by the principal determination ($) |
5 | National Indigenous Australians Agency | Departmental item | 0.00 | -664,000.00 | -664,000.00 |
6 | Department of Climate Change, Energy, the Environment and Water | Departmental item | 0.00 | +664,000.00 | +664,000.00 |
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 2025-2026 (No. 5) amends the Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2025-2026, reflecting the transfer of appropriations from the National Indigenous Australians Agency to the Department of Climate Change, Energy, the Environment and Water as of 1 April 2026. Enacted by the Australian Parliament, the 2013 Public Governance, Performance and Accountability Act aims to streamline and enhance the governance, performance, and accountability of the Commonwealth public sector. This amendment determination is a legislative instrument under the Legislation Act 2003, modifying the 2025-26 Appropriation Acts to adjust appropriation items for affected entities due to the transfer of functions between them. The amendment does not alter the total amount appropriated by Parliament and was prepared in consultation with the relevant entities as required by the Legislation Act 2003. The determination commences the day after it is registered on the Federal Register of Legislation and, given it is exempt from disallowance, does not require a statement of compatibility with human rights.
Scope and Application
The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2025-2026 (No. 5) applies to the reallocation of appropriations between specific non-corporate Commonwealth entities following the transfer of functions. Specifically, it pertains to the reallocation of funds between the National Indigenous Australians Agency and the Department of Climate Change, Energy, the Environment and Water. This amendment is a legislative instrument under the Legislation Act 2003 and modifies the 2025-26 Appropriation Acts to adjust appropriations in accordance with the transfer of the Indigenous Protected Areas program from joint management to sole management by the Department of Climate Change, Energy, the Environment and Water. The amendment does not alter the total amount appropriated by Parliament. It was made under the authority delegated by the Finance Minister to the Secretary of the Department of Finance and subsequently subdelegated to specific officials within the department. The amendment determination came into effect on the day after its registration on the Federal Register of Legislation, and it reflects administrative changes regarding the allocation of functions and resources between entities.
Key Provisions
The Public Governance, Performance and Accountability (Section 75 Transfers) Amendment Determination 2025-2026 (No. 5) (Amendment Determination) amends the Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2025-2026 (Principal Determination) to reflect the transfer of appropriations from the National Indigenous Australians Agency (NIAA) to the Department of Climate Change, Energy, the Environment and Water (DCCEEW) in relation to the Indigenous Protected Areas program. This transfer of appropriations is a result of the change in management responsibility for the program that took effect on 1 April 2026. The Amendment Determination modifies the 2025-26 Appropriation Acts, including the Supply Act (No. 1) 2025-2026, the Supply Act (No. 2) 2025-2026, the Appropriation Act (No. 1) 2025-2026, and the Appropriation Act (No. 2) 2025-2026. The key changes include an increase of $664,000.00 in the appropriation item for DCCEEW and a decrease of $664,000.00 for NIAA, reflecting the transfer of resources between the two entities.
The Amendment Determination imposes specific obligations on the NIAA and DCCEEW to ensure that the transfer of appropriations is accurately reflected in their financial records and budgetary planning. Both entities must ensure that their appropriations are adjusted accordingly, and that any changes are properly documented and reported to the relevant authorities. Additionally, the entities are required to comply with any additional directives or instructions issued by the Department of Finance or other relevant government bodies in relation to the transfer of appropriations.
Failure to comply with the requirements of the Amendment Determination may result in legal consequences, including potential penalties under the PGPA Act or other relevant legislation. The precise penalties for non-compliance are not specified in the text, but they could include financial penalties, enforcement actions, or other administrative measures. The Amendment Determination does not alter the total amount appropriated by the Parliament but ensures that the allocation of funds is accurately reflected in the appropriations of the affected entities.
The Amendment Determination is a legislative instrument for the purposes of section 8 of the Legislation Act 2003, and it does not require a statement of compatibility with human rights as it is exempt from disallowance under the Legislation Act 2003. The affected entities, NIAA and DCCEEW, were consulted in the preparation of the Amendment Determination in accordance with section 17 of the Legislation Act 2003. The Amendment Determination commences the day after it is registered on the Federal Register of Legislation.