{"id":"F2006B11639","name":"Determination by the Minister for Finance and Administration under section 20 of the Financial Management and Accountability Act 1997 - PSS Special Account (14/06/2002)","slug":"f2006b11639","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":324014,"registerId":"commonwealth-F2006B11639-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Determination by the Minister for Finance and Administration under section 20 of the Financial Management and Accountability Act 1997 - PSS Special Account (14/06/2002)","content":"![](image.001.png)DETERMINATION BY THE MINISTER FOR FINANCE AND ADMINISTRATION UNDER SECTION 20 OF THE FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997\n\nPSS 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 PSS 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 PSS Scheme;\n\n(c) amounts received by ComSuper in relation to the administration by the PSS Board of the PSS Scheme;\n\n(d) amounts paid from the PSS Fund in respect of expenditure that is:\n\n(i) incurred by the PSS Board in relation to the management or investment of the PSS 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 PSS Scheme by the PSS Board;\n\n(b) the performance of any other function conferred on the PSS Board under legislation; or\n\n(c) the management and investment of the PSS Fund by the PSS Board, where a corresponding amount has been or is to be credited to the Account from the PSS 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":2086},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the establishing determination that creates the PSS Special Account. It sets the original scope for the account's operation and has not expanded beyond its initial purpose of managing PSS Scheme administration and investment expenses."},"complexity_factors":["Conditional debit requirements requiring matching credits from the PSS Fund in paragraph (3)(c)","References to external statutory entities (ComSuper, PSS Board, PSS Fund) requiring contextual knowledge of the superannuation framework","Nested sub-paragraphs in the investment expenditure provisions"],"plain_english_summary":"This determination establishes the PSS Special Account to hold and manage money related to administering the Public Sector Superannuation Scheme (PSS) for government employees and certain office‑holders. It confines receipts (Parliamentary appropriations, scheme revenue, admin fees and PSS Fund transfers earmarked for costs) to pay for PSS administration, statutory board functions and investment management (only where matching transfers exist). Transactions start 1 July 2002, creating a quarantined, accountable funding stream separate from the main PSS Fund."}},"importantCases":[],"_links":{"self":"/api/acts/f2006b11639","history":"/api/acts/f2006b11639/history","analysis":"/api/acts/f2006b11639/analysis","conflicts":"/api/acts/f2006b11639/conflicts","importantCases":"/api/acts/f2006b11639/important-cases","documents":"/api/acts/f2006b11639/documents"}}