{"id":"F2006B11638","name":"Determination by the Minister for Finance and Administration under section 20 of the Financial Management and Accountability Act 1997 - CSS Special Account (14/06/2002)","slug":"determination-by-the-minister-for-finance-and-administration-under-section-20-of-the-financial-manag","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57614,"registerId":"commonwealth-F2006B11638-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"CSS Special Account","sectionType":"part","heading":"CSS Special Account","content":"# CSS Special Account\n\nI, Nick Minchin, Minister for Finance and Administration, pursuant to section 20 of the Financial Management and Accountability Act 1997, hereby:\n\n(1) establish a Special Account to be called the CSS Special Account (‘the Account’);\n\n(2) determine that the following amounts may be credited to the Account:\n\n(a) amounts appropriated for the purposes of the Account;\n\n(b) amounts received by ComSuper as revenue in the course of the performance by the Commissioner of Superannuation of functions relating to the CSS Scheme;\n\n(c) amounts received by ComSuper in relation to the administration by the CSS Board of the CSS Scheme;\n\n(d) amounts paid from the CSS Fund in relation to expenditure that is:\n\n(i) incurred by the CSS Board on the management or investment of the CSS Fund; and\n\n(ii) is to be met from the Account;\n\n(3) determine that amounts may be debited to the Account for expenditure relating to:\n\n(a) the administration of the CSS Scheme by the CSS Board;\n\n(b) the performance of any other function conferred on the CSS Board under legislation; and\n\n(c) the management and investment of the CSS Fund by the CSS Board, where a corresponding amount has been or is to be credited to the Account from the CSS Fund in respect of such expenditure; and\n\n(4) determine that no credits to, or debits of, the Account take place before 1 July 2002.\n\nNick Minchin\n\nMinister for Finance and Administration\n\n14 June 2002","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1660},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination remains limited to its original purpose of establishing a Special Account for the Commonwealth Superannuation Scheme with defined credit and debit rules, consistent with the standard operation of section 20 of the Financial Management and Accountability Act 1997."},"complexity_factors":["Multiple external references requiring contextual knowledge (CSS Scheme, ComSuper, CSS Board, CSS Fund)","Nested sub-paragraphs in section 2(d) with dual conditions (i) and (ii)","Conditional debit provision requiring corresponding credits (section 3(c))","Cross-reference to section 20 of the Financial Management and Accountability Act 1997"],"plain_english_summary":"This determination creates a CSS Special Account to hold and manage funds for the Commonwealth Superannuation Scheme, including parliamentary appropriations, ComSuper-collected revenue, and transfers from the CSS Fund for investment management. It funds scheme administration and Board duties, and is only usable from 1 July 2002. It matters because it keeps CSS public money segregated and tracked under the Financial Management and Accountability Act, affecting the CSS Board and ComSuper."}},"importantCases":[],"_links":{"self":"/api/acts/determination-by-the-minister-for-finance-and-administration-under-section-20-of-the-financial-manag","history":"/api/acts/determination-by-the-minister-for-finance-and-administration-under-section-20-of-the-financial-manag/history","analysis":"/api/acts/determination-by-the-minister-for-finance-and-administration-under-section-20-of-the-financial-manag/analysis","conflicts":"/api/acts/determination-by-the-minister-for-finance-and-administration-under-section-20-of-the-financial-manag/conflicts","importantCases":"/api/acts/determination-by-the-minister-for-finance-and-administration-under-section-20-of-the-financial-manag/important-cases","documents":"/api/acts/determination-by-the-minister-for-finance-and-administration-under-section-20-of-the-financial-manag/documents"}}