{"id":"financial-legislation-amendment-and-repeal-act-2006","name":"Financial Legislation Amendment and Repeal Act 2006","slug":"financial-legislation-amendment-and-repeal-act-2006","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30513,"registerId":"wa-financial-legislation-amendment-and-repeal-act-2006-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Legislation Amendment and Repeal Act 2006","content":"![Crest]()Western Australia\n\nFinancial Management (Transitional Provisions) Act 2006\n\nWestern Australia\n\nFinancial Management (Transitional Provisions) Act 2006\n\nContents\n\nPart 1 — Preliminary\n\n1. Short title 2\n\n2. Commencement 2\n\nPart 2 — Repeal and amendment of legislation\n\nDivision 1 — *Financial Administration and Audit Act 1985* repealed\n\n3. *Financial Administration and Audit Act 1985* repealed 3\n\nDivision 6 — Transitional provisions\n\n19. Transitional provisions 3\n\nSchedule 2 — Transitional provisions\n\nDivision 1 — Preliminary\n\n1. Terms used in this Schedule 4\n\n2. Application of *Interpretation Act 1984* 4\n\nDivision 2 — Transitional provisions for the *Financial Administration and Audit Act 1985*\n\n3. *Financial Administration and Audit Act 1985* section 6 (Consolidated Fund) 4\n\n4. *Financial Administration and Audit Act 1985* section 9 (trust accounts) 5\n\n5. *Financial Administration and Audit Act 1985* section 10 (trust statements) 5\n\n6. *Financial Administration and Audit Act 1985* section 15B (operating accounts) 6\n\n7. *Financial Administration and Audit Act 1985* section 21 (bank accounts) 6\n\n8. *Financial Administration and Audit Act 1985* section 23A (prescribed revenue) 6\n\n9. *Financial Administration and Audit Act 1985* section 39 (investment income) 7\n\n10. *Financial Administration and Audit Act 1985* section 58 (Treasurer’s Instructions) 7\n\n11. References to the *Financial Administration and Audit Act 1985* 7\n\nDivision 3 — Other transitional provisions\n\n12. Treasurer’s Advance Authorisation Act payments and advances 7\n\n13. References to the Consolidated Fund 8\n\n14. Transitional regulations 8\n\n15. Power to amend subsidiary legislation 9\n\nNotes\n\nCompilation table 10\n\n  \n\nWestern Australia\n\nFinancial Management (Transitional Provisions) Act 2006\n\nAn Act —\n\n- to repeal the *Financial Administration and Audit Act 1985*;\n- to amend various Acts 2; and\n- to enact transitional provisions,\n\n\nas a consequence of, and in connection with, the enactment of —\n\n- the *Auditor General Act 2006*; and\n- the *Financial Management Act 2006*,\n\n\nand for related purposes.\n\n## Part 1 — Preliminary\n\n##### 1. Short title\n\nThis is the *Financial Management (Transitional Provisions)* *Act 2006* 1.\n\n[Section 1 amended: No. 77 of 2006 s. 18 3.]\n\n##### 2. Commencement\n\n(1) Subject to subsection (3), this Act comes into operation on a day fixed by proclamation 1.\n\n(2) Different days may be fixed under subsection (1) for different provisions.\n\n(3) Sections 3 and 19 and Schedule 2 come into operation on the day on which the *Financial Management Act 2006* comes into operation 1.\n\n## Part 2 — Repeal and amendment of legislation\n\n### Division 1 — *Financial Administration and Audit Act 1985* repealed\n\n##### 3. *Financial Administration and Audit Act 1985* repealed\n\nThe *Financial Administration and Audit Act 1985* is repealed.\n\n[Divisions 2-5 omitted under the Reprints Act 1984 s. 7(4)(e) 2.]\n\n### Division 6 — Transitional provisions\n\n##### 19. Transitional provisions\n\nSchedule 2 sets out transitional provisions.\n\n[Schedule 1 omitted under the Reprints Act 1984 s. 7(4)(e) 2.]\n\nSchedule 2 — Transitional provisions\n\n[s. 19]\n\nDivision 1 — Preliminary\n\n1. Terms used in this Schedule\n\n(1) In this Schedule —\n\n  commencement day means the day on which this Schedule comes into operation;\n\n  FAA Act means the *Financial Administration and Audit Act 1985*;\n\n  FM Act means the *Financial Management Act 2006*.\n\n(2) Unless the contrary intention appears, words and expressions used in this Schedule have the same respective meaning as they have in the FAA Act or the FM Act, as the case requires.\n\n2. Application of *Interpretation Act 1984*\n\n(1) The provisions of the *Interpretation Act 1984* (for example, sections 16, 36 and 38) about the repeal of written laws and the substitution of other written laws for those so repealed apply to the repeal of the *Financial Administration and Audit Act 1985* as if —\n\n(a) Part II of that Act were repealed and re‑enacted by the *Financial Management Act 2006*; and\n\n(b) Part III of that Act were repealed and re‑enacted by the *Auditor General Act 2006*.\n\n(2) The other provisions of this Schedule are additional to the provisions applied by subclause (1) and do not affect the operation of the provisions applied by that subclause.\n\nDivision 2 — Transitional provisions for the *Financial Administration and Audit Act 1985*\n\n3. *Financial Administration and Audit Act 1985* section 6 (Consolidated Fund)\n\nA determination made by the Treasurer as to moneys that may be credited to the Consolidated Fund under the FAA Act section 6(3)(d) that has effect immediately before the commencement day continues to have effect, on and after that day, as if it were a determination made by the Treasurer as to amounts that may be credited to the Consolidated Account under the FM Act section 8(3)(a).\n\n4. *Financial Administration and Audit Act 1985* section 9 (trust accounts)\n\nA trust account, forming part of the Trust Fund constituted under the FAA Act section 9 and established under subsection (2)(c) of that section, that is operative immediately before the commencement day continues to operate, on and after that day, as —\n\n(a) a Treasurer’s special purpose account under the FM Act section 10(a) or (f); or\n\n(b) an agency special purpose account under the FM Act section 16(1)(c) or (d),\n\nas the case requires.\n\n5. *Financial Administration and Audit Act 1985* section 10 (trust statements)\n\n(1) Unless the Treasurer directs otherwise and subject to subclause (2), a trust statement approved by the Treasurer under the FAA Act section 10 that has effect immediately before the commencement day continues to have effect, on and after that day, as if it were a special purpose statement or a trust statement, as the case requires, approved by the Treasurer under the FM Act section 17.\n\n(2) A trust statement prepared for the Hospital Fund established under the *Hospital Fund Act 1930* section 3 that —\n\n(a) is approved by the Treasurer under the FAA Act section 10; and\n\n(b) has effect immediately before the commencement day,\n\ncontinues to have effect, on and after that day, as if —\n\n(c) it were a special purpose statement approved by the Treasurer under the FM Act section 17; and\n\n(d) the FM Act section 17(1)(a) were amended to read as follows —\n\n“\n\n(a) a special purpose statement for an agency special purpose account operated by the agency that is referred to in section 16(1)(a);\n\n”.\n\n6. *Financial Administration and Audit Act 1985* section 15B (operating accounts)\n\nAn operating account established for the purposes of the operations of a department under the FAA Act section 15B that is operative immediately before the commencement day continues to operate, on and after that day, as an agency special purpose account established for the purposes of the operations of the department under the FM Act section 16(1)(a).\n\n7. *Financial Administration and Audit Act 1985* section 21 (bank accounts)\n\n(1) A bank account maintained immediately before the commencement day under an authorisation given by the Treasurer under the FAA Act section 21 is taken, on and after that day, to be maintained under an authorisation given by the Treasurer under the FM Act section 13.\n\n(2) Despite the FM Act section 13, a bank account to which subclause (1) applies that, immediately before the commencement day, does not form part of the Public Bank Account continues, on and after that day, not to form part of the Public Bank Account.\n\n8. *Financial Administration and Audit Act 1985* section 23A (prescribed revenue)\n\nA determination made by the Treasurer in respect of prescribed revenue under the FAA Act section 23A that has effect immediately before the commencement day continues to have effect, on and after that day, as if it were a determination made by the Treasurer in respect of prescribed receipts under the FM Act section 23.\n\n9. *Financial Administration and Audit Act 1985* section 39 (investment income)\n\nA determination made by the Treasurer in respect of investment income under the FAA Act section 39(5) that has effect immediately before the commencement day continues to have effect, on and after that day, as if it were a determination made by the Treasurer in respect of money received from investment under the FM Act section 38(5).\n\n10. *Financial Administration and Audit Act 1985* section 58 (Treasurer’s Instructions)\n\n(1) Subject to subclause (3), a Treasurer’s Instruction issued under the FAA Act section 58 that has effect immediately before the commencement day continues to have effect, on and after that day, as if it were a Treasurer’s instruction issued under the FM Act section 78.\n\n(2) Without limiting subclause (1) and subject to subclause (3), an exemption provided by a Treasurer’s Instruction or by the written direction of the Treasurer under the FAA Act section 58(3)(e) that has effect immediately before the commencement day continues to have effect on and after that day.\n\n(3) A Treasurer’s Instruction or exemption that continues to have effect under this clause does not have effect to the extent of any inconsistency with the FM Act.\n\n11. References to the *Financial Administration and Audit Act 1985*\n\nA reference in a written law or other document or instrument to the *Financial Administration and Audit Act 1985* may, where the context so requires, be read as if it had been amended to be a reference to the *Financial Management Act 2006* or to the *Auditor General Act 2006*, or to both those Acts, as the case requires.\n\nDivision 3 — Other transitional provisions\n\n12. Treasurer’s Advance Authorisation Act payments and advances\n\nAn authorisation for the Treasurer to make payments or advances in a financial year under a Treasurer’s Advance Authorisation Act that has effect on the commencement day continues to have effect, after that day, as if it were an authorisation —\n\n(a) to make payments in that financial year under the *Financial Management Act 2006* section 27; or\n\n(b) to make advances in that financial year under the *Financial Management Act 2006* section 28,\n\nas the case requires.\n\n13. References to the Consolidated Fund\n\n(1) In this clause —\n\n  Consolidated Account means the account of that name established by the *Constitution Act 1889* section 64 as amended under Part 2;\n\n  Consolidated Fund means the fund of that name established by the *Constitution Act 1889* section 64 before the commencement of Part 2.\n\n(2) A reference in a written law or other document or instrument to the Consolidated Fund may, where the context so requires, be read as if it had been amended to be a reference to the Consolidated Account.\n\n14. Transitional regulations\n\n(1) If this Schedule does not provide sufficiently for a matter or issue of a transitional nature that arises as a result of —\n\n(a) the repeal of the *Financial Administration and Audit Act 1985* and the enactment of the *Financial Management Act 2006* or the *Auditor General Act 2006*;  or\n\n(b) the amendments effected by this Act,\n\nthe Governor may make regulations under this clause (transitional regulations) prescribing all matters that are required, necessary or convenient to be prescribed for providing for the matter or issue.\n\n(2) If the transitional regulations provide that a state of affairs specified or described in the regulations is taken to have existed, or not to have existed, on and from a day that is earlier than the day on which the regulations are published in the *Gazette* but not earlier than the commencement day, the regulations have effect according to their terms.\n\n(3) If the transitional regulations contain a provision referred to in subclause (2), the provision does not operate so as —\n\n(a) to affect in a manner prejudicial to any person (other than the State or an authority of the State) the rights of that person existing before the day of publication of those regulations; or\n\n(b) to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the day of publication of those regulations.\n\n15. Power to amend subsidiary legislation\n\n(1) The Governor, on the recommendation of the Treasurer, may make regulations amending subsidiary legislation made under any Act.\n\n(2) The Treasurer may make a recommendation under subclause (1) only if the Treasurer considers that each amendment proposed to be made by the regulations is necessary or desirable as a consequence of the enactment of the *Financial Management Act 2006*, the *Auditor General Act 2006* or this Act.\n\n(3) Nothing in this clause prevents subsidiary legislation from being amended in accordance with the Act under which it was made.\n\nNotes\n\n1 This is a compilation of the *Financial Management (Transitional Provisions) Act 2006*. The following table contains information about that Act and any reprint.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Financial Legislation Amendment and Repeal Act 2006*3, 4 | 77 of 2006 | 21 Dec 2006 | s. 1 and 2: 21 Dec 2006;<br>Act other than s. 1, 2, 3, 19 and Sch. 1 cl. 122 and Sch. 2: 1 Feb 2007 (see s. 2(1) and *Gazette* 19 Jan 2007 p. 137);<br>s. 3 and 19 and Sch. 2: 1 Feb 2007 (see s. 2(3) and *Gazette* 19 Jan 2007 p. 137) |\n| **Reprint 1: The *Financial Management (Transitional Provisions) Act 2006* as at 18 May 2007** | | | |\n| *Statutes (Repeals and Minor Amendments) Act 2009* s. 8 | 46 of 2009 | 3 Dec 2009 | 4 Dec 2009 (see s. 2(b)) |\n\n\n2 The provisions of Divisions 2, 3, 4 and 5 of Part 2 of, and of Sch. 1 to, this Act, which amend various Acts as a consequence of the enactment of the *Auditor General Act 2006* and the *Financial Management Act 2006*, have had effect and have been omitted from this reprint under the *Reprints Act 1984* s. 7(4)(e).\n\n3 This Act was enacted with the short title *Financial Legislation Amendment and Repeal Act 2006*, which was amended by s. 18 of the Act to *Financial Management (Transitional Provisions) Act 2006.*\n\n4 The *Financial Management (Transitional Provisions) Act 2006* Sch. 1 cl. 122 had not come into operation when it was deleted by the *Statutes (Repeals and Minor Amendments) Act 2009* s. 8.\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\ncommencement day Sch. 2 cl. 1(1)\n\nConsolidated Account Sch. 2 cl. 13(1)\n\nConsolidated Fund Sch. 2 cl. 13(1)\n\nFAA Act Sch. 2 cl. 1(1)\n\nFM Act Sch. 2 cl. 1(1)\n\ntransitional regulations Sch. 2 cl. 14(1)\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"},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: facilitating the transition from the Financial Administration and Audit Act 1985 to the new Financial Management Act 2006 and Auditor General Act 2006. The scope has not expanded beyond transitional provisions, repeal mechanics, and consequential amendments necessary for the legislative overhaul."},"complexity_factors":["Multiple cross-references to three different Acts (the repealed FAA Act 1985, the new FM Act 2006, and the Auditor General Act 2006)","Conditional transitional provisions with nested exceptions (e.g., clause 5 has subclauses with specific carve-outs for the Hospital Fund)","Deeming provisions that treat old decisions/actions as if made under new law (e.g., clauses 3-10)","Regulation-making powers with limitations (clause 14 includes protections against retrospective prejudice)","Specific technical terminology around government accounting (Consolidated Fund vs Consolidated Account, special purpose accounts, trust statements)","Omitted content (Divisions 2-5 and Schedule 1) that creates gaps in the visible text requiring contextual understanding"],"plain_english_summary":"This Western Australian law is a 'cleanup' Act that manages the switchover from old financial management rules to new ones. It does three main things:\n\n**1. Repeals the old law**\n- It scraps the *Financial Administration and Audit Act 1985* (the old financial management rules).\n\n**2. Enacts transitional provisions**\n- It ensures that things done under the old law don't suddenly become invalid when the new system kicks in. For example:\n  - **Bank accounts**: Accounts authorised under the old Act remain valid under the new *Financial Management Act 2006*.\n  - **Trust accounts**: Special government trust funds keep operating under the new rules.\n  - **Treasurer's Instructions**: Rules issued by the Treasurer under the old system continue to apply under the new Act (unless they conflict with it).\n  - **Determinations**: Official decisions about what money goes where remain in force.\n\n**3. Updates references**\n- It allows any document or law that mentions the old *Financial Administration and Audit Act 1985* to be read as referring to the new *Financial Management Act 2006* or *Auditor General Act 2006* (whichever fits the context).\n- Similarly, references to the 'Consolidated Fund' (the old name) can be read as referring to the 'Consolidated Account' (the new name).\n\n**Who it affects:**\n- Government departments and agencies in Western Australia who manage public money.\n- The Treasurer and Auditor General.\n- Anyone dealing with government financial records or accounts.\n\n**Why it matters:**\nWithout this Act, the repeal of the 1985 law would create chaos—bank accounts might lose legal authority, trust funds could be in limbo, and financial decisions made under the old rules might be questioned. This Act provides a 'bridge' to ensure continuity while the new financial management system takes over."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope assessment is impossible — no legislative text was retrievable. The page returned a system error indicating the URL is no longer valid following website upgrades. No comparison between original intent and final form can be made."},"complexity_factors":["No legislative text was available for analysis — the source URL returned only a website error page","Complexity cannot be meaningfully assessed without access to the actual provisions","Score of 1 reflects absence of content, not simplicity of the law itself"],"plain_english_summary":"## Financial Legislation Amendment and Repeal Act 2006 (WA)\n\n**The content of this Act is not available** — the source page is a broken link from the Western Australian legislation website, returning only a system error message and an Acknowledgement of Country. No actual legislative text was retrievable for analysis.\n\n**What we can infer from the title alone:**\n- This is a **Western Australian** state law\n- It was passed in **2006**\n- It deals with **financial legislation** — likely laws governing state finances, government accounting, or financial management\n- It both **amended** (changed) and **repealed** (abolished) existing laws — suggesting it was a significant housekeeping or reform measure\n\n**What this means for you:** Without the actual text, it is impossible to say how this law affects you. If you need to rely on this Act, visit the [Parliamentary Counsel's Office](https://www.legislation.wa.gov.au) directly or contact them via their helpdesk."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The Act replaces the Financial Administration and Audit Act 1985 and redistributes its provisions: financial administration provisions are moved into the Financial Management Act 2006 and audit provisions into the Auditor General Act 2006 (Sch.2 cl.2). It preserves the practical effect of prior Treasurer determinations, accounts and instructions by re‑characterising them under the new Acts (Sch.2 cl.3–11), and grants powers for transitional regulations and subsidiary‑law amendments to resolve gaps (Sch.2 cl.14–15)."},"complexity_factors":["Repeal and reallocation of functions across two new Acts, requiring many cross‑references (Sch.2 cl.2(1)(a)–(b)).","Continuity mechanics that convert existing determinations, trust statements and accounts into new statutory categories (Sch.2 cl.3–6, 8–10).","Explicit rule that pre‑existing Treasurer’s Instructions continue but cease to the extent they are inconsistent with the FM Act (Sch.2 cl.10(1)–(3)), creating potential conflict resolution issues.","Power to make transitional regulations with retrospective effect back to commencement day, subject to limits protecting private rights (Sch.2 cl.14(1)–(3)), raising implementation and legal‑certainty risks.","Governor/Treasurer power to amend subsidiary legislation on recommendation (Sch.2 cl.15), concentrating executive discretion to tidy subordinate law.","Multiple account and fund name changes (Consolidated Fund → Consolidated Account; trust/operating → special purpose accounts) that affect financial reporting and banking arrangements (Sch.2 cl.4,6,7,13).","Reliance on the Interpretation Act to treat Parts of the repealed Act as re‑enacted, adding statutory interpretation complexity (Sch.2 cl.2).","Staged commencement provisions (s.2) requiring careful timing of administrative transfers and compliance steps."],"plain_english_summary":"This Act repeals the Financial Administration and Audit Act 1985 and mechanically transfers its financial‑management provisions into the `Financial Management Act 2006` and its audit functions into the `Auditor General Act 2006`. It preserves existing Treasurer determinations, bank, trust and operating accounts, and Treasurer’s Instructions by re‑characterising them under the new Acts, and empowers transitional regulations and amendments to subsidiary legislation. Officially it implements those two new Acts; practically it shifts who decides (Treasurer/Governor) and sets continuity and compliance rules for agencies and account holders."}},"importantCases":[],"_links":{"self":"/api/acts/financial-legislation-amendment-and-repeal-act-2006","history":"/api/acts/financial-legislation-amendment-and-repeal-act-2006/history","analysis":"/api/acts/financial-legislation-amendment-and-repeal-act-2006/analysis","conflicts":"/api/acts/financial-legislation-amendment-and-repeal-act-2006/conflicts","importantCases":"/api/acts/financial-legislation-amendment-and-repeal-act-2006/important-cases","documents":"/api/acts/financial-legislation-amendment-and-repeal-act-2006/documents"}}