{"id":"F2020L00348","name":"Coronavirus Economic Response Package (Deferral of Sunsetting – Financial Management and Accountability Determination 2010/02) Determination 2020","slug":"coronavirus-economic-response-package-deferral-of-sunsetting-financial-management-and-accountability","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440433,"registerId":"F2020L00348-fast-fetch-1775956057520","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Coronavirus Economic Response Package (Deferral of Sunsetting – Financial Management and Accountability Determination 2010/02) Determination 2020","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nCoronavirus Economic Response Package (Deferral of Sunsetting – Financial Management and Accountability Determination 2010/02) Determination 2020\n\nI, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make the following determination.\n\nDated     26 / 03 / 2020\n\nMATHIAS HUBERT PAUL CORMANN\n\nMinister for Finance\n\n \n\n \n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement.............................................\n\n3  Authority.................................................\n\n4  Definitions................................................\n\n5  Deferral of original sunset day.....................................\n\n \n\n1  Name\n\n  This instrument is the Coronavirus Economic Response Package (Deferral of Sunsetting – Financial Management and Accountability Determination 2010/02) Determination 2020.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n| Column 1 | Column 2 | Column 3 |\n| --- | --- | --- |\n| Provisions | Commencement | Date/Details |\n| The whole of this instrument | The day after this instrument is registered. |  |\n\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any version of this instrument published on the Federal Register of Legislation.\n\n3  Authority\n\n  This instrument is made under subitem 1(2) of Schedule 16 to the Coronavirus Economic Response Package Omnibus Act 2020.\n\n4  Definitions\n\n  In this instrument:\n\ncurrent SOETM instrument means the Financial Management and Accountability Determination 2010/02 – Services for Other Entities and Trust Moneys – Department of the Environment, Water, Heritage and the Arts Special Account Establishment 2010.\n\nNote: SOETM is short for Services for Other Entities and Trust Moneys.\n\nnew SOETM instrument means the PGPA Act Determination (Environment SOETM Special Account 2020).\n\n \n\n \n\n \n\n \n\n5  Deferral of original sunset day\n\n  For the purposes of subitem 1(2) of Schedule 16 to the Coronavirus Economic Response Package Omnibus Act 2020:\n\n1.            the current SOETM instrument continues to operate until the earlier of the following days (the later sunset day):\n\n\n1.         1 October 2020;\n\n\n(ii) the day the new SOETM instrument commences in accordance with paragraph 79(5)(a) of the Public Governance, Performance and Accountability Act 2013; and\n\n1.            the current SOETM instrument ceases to operate on the later sunset day.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation performs exactly the narrow, technical function its title suggests — deferring the expiry of a specific financial determination. There is no scope creep; it does not expand the substantive powers or operations of the original 2010 instrument, merely extends its temporal validity pending replacement."},"complexity_factors":["Very short instrument (5 sections, ~1 page)","Only 2 defined terms ('current SOETM instrument' and 'new SOETM instrument')","Single operative provision (section 5) with straightforward conditional logic","Minimal cross-referencing (only references to the enabling Act and the PGPA Act)","No nested exceptions or complex procedural requirements","Purpose is purely mechanical (deferring a sunset date)"],"plain_english_summary":"This instrument temporarily extends the expiry date of the Financial Management and Accountability Determination 2010/02 so the Department of the Environment can continue operating its Special Account that holds money on behalf of others. It preserves legal authority to manage trust funds during the transition to a new replacement instrument, preventing a gap caused by pandemic-related delays."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Section 5 extends the operational life of the existing FM&A determination beyond its original sunset by deferring its expiry until the earlier of 1 October 2020 or the commencement of a new PGPA Act determination. The instrument therefore alters the original sunset timing rather than changing the substantive content of the SOETM rules."},"complexity_factors":["Very narrow subject‑matter: applies only to one named FM&A determination (current SOETM instrument).","Simple legal mechanism: deferral of a sunset day until a fixed date or commencement of a replacement instrument (s5).","Cross‑reference dependency: outcome depends on commencement rules of the PGPA Act determination and Schedule 16 of the Omnibus Act (s3, s5).","Low regulatory discretion: ministerial determination implements a statutory power without setting substantive policy.","Limited stakeholder impact: primarily affects departmental administration and parties using the Environment SOETM special account rather than the general public."],"plain_english_summary":"This determination delays the automatic expiry of the Financial Management and Accountability Determination 2010/02 that governs the Environment \"SOETM\" special account. It keeps the existing administrative rules in force until the earlier of 1 October 2020 or the commencement of a new PGPA Act determination.\n\nMade by the Finance Minister under the Omnibus Act, the instrument does not introduce new policy; it preserves current operational arrangements so departments and entities that rely on the SOETM instrument continue under the same rules while a replacement determination is finalised (s3, s5)."}},"importantCases":[],"_links":{"self":"/api/acts/coronavirus-economic-response-package-deferral-of-sunsetting-financial-management-and-accountability","history":"/api/acts/coronavirus-economic-response-package-deferral-of-sunsetting-financial-management-and-accountability/history","analysis":"/api/acts/coronavirus-economic-response-package-deferral-of-sunsetting-financial-management-and-accountability/analysis","conflicts":"/api/acts/coronavirus-economic-response-package-deferral-of-sunsetting-financial-management-and-accountability/conflicts","importantCases":"/api/acts/coronavirus-economic-response-package-deferral-of-sunsetting-financial-management-and-accountability/important-cases","documents":"/api/acts/coronavirus-economic-response-package-deferral-of-sunsetting-financial-management-and-accountability/documents"}}