EXPLANATORY STATEMENT
Public Governance, Performance and Accountability Act 2013
Public Governance, Performance and Accountability
(Section 75 Transfers) Determination 2026‑2027
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) Determination 2026-2027 (the principal determination) modifies the Appropriation Act (No. 1) 2026-2027 to reflect the transfer of appropriations:
- from the Department of Finance to the Independent Parliamentary Expenses Authority; and
- from the Department of the Treasury and the Net Zero Economy Authority to the Department of Industry, Science and Resources.
The transfer of appropriations from the Department of Finance to the Independent Parliamentary Expenses Authority relates to the transfer of responsibility for the administration of certain resources (including responsibility for providing advice, monitoring, claims processing, providing resources and recovering payments) under the Parliamentary Business Resources Act 2017, which took effect on 1 July 2026.
The transfer of appropriations from the Department of the Treasury and the Net Zero Economy Authority to the Department of Industry, Science and Resources relates to the Government’s decision in the 2026-27 Budget to consolidate the Major Projects Facilitation Agency and the major project investment facilitation functions into the Investor Front Door in the Department of Industry, Science and Resources.
The principal 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.
Commencement
The principal 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 principal 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 principal determination.
Summary of amendments
Section 5 of the principal determination applies to the Appropriation Act (No. 1) 2026-2027 as if appropriation items in Schedule 1 to the Act were increased or decreased in accordance with the table included in subsection (2). If an appropriation item exists only because of the principal determination, the increase is from a nil amount.
Item | Entity | Appropriation item | Increase (+) / decrease (-) by the principal determination ($) |
1 | Department of Finance | Departmental item | -1,268,197.00 |
2 | Independent Parliamentary Expenses Authority | Departmental item | +1,268,197.00 |
3 | Department of the Treasury | Departmental item | -11,462,000.00 |
4 | Net Zero Economy Authority | Departmental item | -1,292,065.07 |
5 | Department of Industry, Science and Resources | Departmental item | +12,754,065.07 |
6 | Department of Finance | Administered item, Outcome 3 | -1,685,881.00 |
7 | Independent Parliamentary Expenses Authority | Administered item, Outcome 1 | +1,685,881.00 |
Note: A positive amount reflects an increase in an appropriation item and a negative amount reflects a decrease in an appropriation item.