{"id":"F2008L01272","name":"Financial Management and Accountability Act 1997 Determination 2008/14 – Section 32 (Transfer of Functions from former DITR to DRET)","slug":"financial-management-and-accountability-act-1997-determination-2008-14-section-32-transfer-of-functi","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73504,"registerId":"commonwealth-F2008L01272-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Management and Accountability Act 1997 Determination 2008/14 – Section 32 (Transfer of Functions from former DITR to DRET)","content":"![](image.001.png)\n\nFMA Act Determination 2008/14 — Section 32 (Transfer of Functions from former DITR to DRET)\n\nFinancial Management and Accountability Act 1997\n\nI, Tim Youngberry, Division Manager, Financial Reporting and Cash Management Division, Department of Finance and Deregulation, make this Determination under subsection 32 (2) of the Financial Management and Accountability Act 1997 (the FMA Act).\n\nThis Determination is made because of changes in the administrative arrangements on 3 December 2007, specifically the abolition of the Department of Industry, Tourism and Resources, and the transfer of resources, energy and tourism related functions to the Department of Resources, Energy and Tourism.\n\nDated 29th April 2008\n\nTim Youngberry\n\nDivision Manager\n\nFinancial Reporting and Cash Management Division\n\nDepartment of Finance and Deregulation\n\n1 Name of Determination\n\nThis Determination is the FMA Act Determination 2008/14 — Section 32 (Transfer of Functions from former DITR to DRET).\n\n> Note 1 This Determination has been made by a delegate of the Secretary of the Department of Finance and Deregulation. The Secretary is a delegate of the Minister for Finance and Deregulation: see sections 53 and 62 of the FMA Act.\n\n> Note 2 The Appropriation Acts, as made, refer to the names of particular Departments. However, some of those references have changed due to the reorganisation of government functions on 3 December 2007. The relevant changes are:\n\n> Note: (a) the Industry, Tourism and Resources portfolio was abolished; and\n\n> Note: (b) the Department of Industry, Tourism and Resources was abolished; and\n\n> Note: (c) the Resources, Energy and Tourism portfolio was established; and\n\n> Note: (d) the Department of Resources, Energy and Tourism was established.\n\n> Note 3 Acronyms and other organisational names used in this Determination are as follows:\n\n> Note: (a) “DITR” – refers to the Department of Industry, Tourism and Resources.\n\n> Note: (b) “DRET” – refers to the Department of Resources, Energy and Tourism.\n\n2 Commencement\n\nThis Determination has taken to have commenced on 3 December 2007.\n\n> Note Under subsection 32 (8) of the FMA Act, a Determination may be expressed to take effect before its making and registration under the Legislative Instruments Act 2003.\n\n3 Amendment of Appropriation Act (No. 1) 2006\\-2007\n\nSchedule 1 amends the Appropriation Act (No. 1) 2006–2007 to transfer an amount of $1,624,478.56 of the administered item for Outcome 1 for the former Department of Industry, Tourism and Resources to Outcome 1 of the administered item for the Department of Resources, Energy and Tourism.\n\n> Note The amount transferred relates to the transfer of resources, energy and tourism related functions.\n\n> Note: 4 Amendment of Appropriation Act (No. 2) 2006\\-2007\n\nSchedule 2 amends the Appropriation Act (No. 2) 2006–2007 to transfer an amount of $14,217,197.34 for the States, ACT, NT and local government item for Outcome 1 for the former Department of Industry, Tourism and Resources to Outcome 1 of the States, ACT, NT and local government item for the Department of Resources, Energy and Tourism.\n\n> Note The amount transferred relates to the transfer of resources, energy and tourism related functions.\n\n> Note: 5 Amendment of Appropriation Act (No. 1) 2007\\-2008\n\nSchedule 3 amends the Appropriation Act (No. 1) 2007\\-2008 to transfer:\n\n(a) an amount of $33,088,160.21 of the departmental item for the former Department of Industry, Tourism and Resources to the departmental item for the Department of Resources, Energy and Tourism.\n\n(b) an amount of $135,458,690.84 of the administered item for Outcome 1 of the former Department of Industry, Tourism and Resources to Outcome 1 of the administered item of the Department of Resources, Energy and Tourism.\n\n> Note The amounts transferred relate to the transfer of resources, energy and tourism related functions.\n\n6 Amendment of Appropriation Act (No. 2) 2007\\-2008\n\nSchedule 4 amends the Appropriation Act (No. 2) 2007\\-2008 to transfer an amount of $38,495,424.47 of the States, ACT, NT and local government item for Outcome 1 for the former Department of Industry, Tourism and Resources to Outcome 1 of the States, ACT, NT and local government item for the Department of Resources, Energy and Tourism.\n\n> Note The amount transferred relates to the transfer of resources, energy and tourism related functions.\n\n7 Revocation of Previous Instrument\n\nThis Determination revokes and replaces the Financial Management and Accountability Act 1997 Determination 2007/06 – Section 32 (Transfer from the Department of Industry, Tourism and Resources to the Department of Resources, Energy and Tourism) made on 7 December 2007.\n\n8 Savings\n\n(a) Nothing in clause 7 affects the validity of anything done under the Financial Management and Accountability Act 1997 Determination 2007/06 – Section 32 (Transfer from the Department of Industry, Tourism and Resources to the Department of Resources, Energy and Tourism).\n\n(b) Nothing in this Determination affects the validity of expenditure under an appropriation that existed at the time of the expenditure.\n\nSchedule 1 Amendment of Appropriation Act (No. 1) 2006–2007\n\n(section 3)\n\n\\[1\\] Schedule 1, Industry, Tourism and Resources portfolio, Department of Industry, Tourism and Resources table, Outcome 1, Administered Expenses\n\nomit\n\n274,412.05856\n\ninsert\n\n272,787.58\n\n\\[2\\] Schedule 1, Industry, Tourism and Resources portfolio, after the Department of Industry, Tourism and Resources table\n\nomit the notes, insert\n\n> Note 1: The table has been amended by a Determination under section 32 of the FMA Act. That determination has amended only the actual appropriation items:\n\n> Note: (a) for departmental items, the actual appropriation item is the “Total” amount in relation to an entity under the heading “Departmental Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Administered Expenses”.\n\n> Note: No other amounts in the table have been amended.\n\n> Note 2: FMA Act Section 32 Determination 2008/13 amended the amount alongside Outcome 1, under the heading Administered Expenses, to transfer an amount to the Department of Innovation, Industry, Science and Research.\n\n> Note 3: FMA Act Section 32 Determination 2008/14 amended the amount alongside Outcome 1, under the heading Administered Expenses, to transfer an amount to the Department of Resources, Energy and Tourism.\n\n\\[3\\] Schedule 1, Prime Minister and Cabinet portfolio, after the Office of the Official Secretary to the Governor\\-General table\n\ninsert\n\nresources, energy and tourism portfolio\n\nAppropriation (plain figures)—2006‑2007\n\n```html\n

Departmental

Administered

Outputs

Expenses

Total

$'000

$'000

$'000

DEPARTMENT OF RESOURCES, ENERGY AND TOURISM

Outcome 1 ‑

A stronger, sustainable and internationally

1,624.47856

competitive Australian industry, comprising the manufacturing, resources and services sectors

Total: Department of Resources, Energy and Tourism

\n```\n\n> Note 1: The table has been inserted by a Determination under section 32 of the FMA Act. That determination has inserted only the actual appropriation items:\n\n> Note: (a) for departmental items, the actual appropriation item is the “Total” amount in relation to an entity under the heading “Departmental Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Administered Expenses”.\n\n> Note: No other amounts in the table have been inserted.\n\n> Note 2:\n\n \n\n> Note: FMA Act Section 32 Determination\n\n \n\n> Note: 2008/14\n\n inserted the amount alongside Outcome 1, under the heading Administered Expenses, to transfer an amount from the former Department of Industry, Tourism and Resources.\n\nSchedule 2 Amendment of Appropriation Act (No. 2) 2006–2007\n\n(section 4)\n\n\\[1\\] Schedule 2, Industry, Tourism and Resources portfolio, Department of Industry, Tourism and Resources table, Outcome 1, Payments to States, ACT, NT and local government\n\nomit\n\n25,293.79134\n\ninsert\n\n11,076.594\n\n\\[2\\] Schedule 2, Industry, Tourism and Resources portfolio, after the Department of Industry, Tourism and Resources table\n\nomit the notes, insert\n\n> Note 1: The table has been amended by a Determination under section 32 of the FMA Act. That determination has amended only the actual appropriation items:\n\n> Note: (a) for other departmental items, the actual appropriation item is the amount in relation to an entity opposite the heading “Equity Injections”, or, opposite the heading “Loans”, or, opposite the heading “Previous Years Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “New Administered Expenses”; and\n\n> Note: (c) for State, Act, NT and local government items the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Payments to States, ACT, NT, and local government”; and\n\n> Note: (d) for an administered assets and liabilities item the actual appropriation item is the amount set out in relation to an entity opposite the heading “Administered Assets and Liabilities”.\n\n> Note: No other amounts in the table have been amended.\n\n> Note 2: FMA Act Section 32 Determination 2008/13 amended the amount alongside Outcome 1, under the heading Payments to States, ACT, NT and local government, to transfer an amount to the Department of Innovation, Industry, Science and Research.\n\n> Note 3: FMA Act Section 32 Determination 2008/14 amended the amount alongside Outcome 1, under the heading Payments to States, Act, NT and local government, to transfer an amount to the Department of Resources, Energy and Tourism.\n\n\\[3\\] Schedule 2, Prime Minister and Cabinet portfolio, after the Office of the Official Secretary to the Governor-General table\n\ninsert\n\nRESOURCES, ENERGY AND TOURISM PORTFOLIO\n\nAppropriation (plain figures)—2006‑2007\n\n```html\n

Payments to

States, ACT,

New

NT and local

Administered

government

Expenses

Total

$'000

$'000

$'000

DEPARTMENT OF RESOURCES, ENERGY AND TOURISM

Operating

Outcome 1 ‑

A stronger, sustainable and internationally

14,217.19734

competitive Australian industry, comprising the manufacturing, resources and services sectors

Total: Operating

Non‑operating

Equity Injections

Administered Assets and Liabilities

Total: Non‑operating

Total: Department of Resources, Energy and Tourism

\n```\n\n> Note 1: The table has been inserted by a Determination under section 32 of the FMA Act. That determination has inserted only the actual appropriation items:\n\n> Note: (a) for other departmental items, the actual appropriation item is the amount in relation to an entity opposite the heading “Equity Injections”, or, opposite the heading “Loans”, or, opposite the heading “Previous Years Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “New Administered Expenses”; and\n\n> Note: (c) for State, Act, NT and local government items the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Payments to States, ACT, NT, and local government”; and\n\n> Note: (d) for an administered assets and liabilities item the actual appropriation item is the amount set out in relation to an entity opposite the heading “Administered Assets and Liabilities”.\n\nNo other amounts in the table have been inserted.\n\n> Note 2: FMA Act Section 32 Determination 2008/14 inserted the amount alongside Outcome 1, under the heading Payments to States, ACT, NT and local government, to transfer an amount from the former Department of Industry, Tourism and Resources.\n\nSchedule 3 Amendment of Appropriation Act \n(No. 1) 2007–2008\n\n(section 5)\n\n\\[1\\] Schedule 1, Industry, Tourism and Resources portfolio, Department of Industry, Tourism and Resources table, total for Department of Industry, Tourism and Resources, Departmental Outputs\n\nomit\n\n164,934.29052\n\ninsert\n\n131,846.13031\n\n\\[2\\] Schedule 1, Industry, Tourism and Resources portfolio, Department of Industry, Tourism and Resources table, Outcome 1, Administered Expenses\n\nomit\n\n266,891.62522\n\ninsert\n\n131,432.93438\n\n\\[3\\] Schedule 1, Industry, Tourism and Resources portfolio, after the Department of Industry, Tourism and Resources table\n\nomit the notes, insert\n\n> Note 1: The table has been amended by a Determination under section 32 of the FMA Act. That determination has amended only the actual appropriation items:\n\n> Note: (a) for departmental items, the actual appropriation item is the “Total” amount in relation to an entity under the heading “Departmental Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Administered Expenses”.\n\n> Note: No other amounts in the table have been amended.\n\n> Note 2: FMA Act Determination 2008/13 \n> \n> > Note: amended the amount alongside Total: Department of Industry, Tourism and Resources\n> \n> > Note: ,\n> \n> \n> \n> > Note: under the heading Departmental Outputs,\n> \n> and amended the amounts alongside Outcome 1 and Outcome 2, under the heading Administered Expenses, to transfer amounts to the Department of Innovation, Industry, Science and Research.\n\n> Note 3: FMA Act Determination 2008/14 amended the amount alongside Outcome 1, under the heading Administered Expenses, to transfer an amount to the Department of Resources, Energy and Tourism.\n\n\\[4\\] Schedule 1, Prime Minister and Cabinet portfolio, after the Office of the Official Secretary to the Governor-General table\n\ninsert\n\n```html\n

RESOURCES, ENERGY AND TOURISM PORTFOLIO

Appropriation (plain figures)—2007‑2008

Departmental

Outputs

Administered

Expenses

Total

$'000

$'000

$'000

DEPARTMENT OF RESOURCES, ENERGY AND TOURISM

Outcome 1 ‑

A stronger, sustainable and internationally competitive Australian industry, comprising the manufacturing, resources and services sectors

135,458.69084

Total: Department of Resources, Energy and Tourism

33,088.16021

\n```\n\n> Note 1: The table has been inserted by a Determination under section 32 of the FMA Act. That determination has inserted only the actual appropriation items:\n\n> Note: (a) for departmental items, the actual appropriation item is the “Total” amount in relation to an entity under the heading “Departmental Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Administered Expenses”.\n\n> Note: No other amounts in the table have been inserted.\n\n> Note 2: FMA Act Determination 2008/14 inserted \n> \n> > Note: the amount alongside Total: Department of Resources, Energy and Tourism\n> \n> > Note: ,\n> \n> \n> \n> > Note: under the heading Departmental Outputs\n> \n> , and inserted the amount alongside Outcome 1, under the heading Administered Expenses, to transfer amounts from the Department of Industry, Tourism and Resources.\n\nSchedule 4 Amendment of Appropriation Act \n(No. 2) 2007-2008\n\n(section 6)\n\n\\[1\\] Schedule 2, Industry, Tourism and Resources portfolio, Department of Industry, Tourism and Resources table, Outcome 1, Payments to States, ACT, NT and local government\n\nomit\n\n41,243\n\ninsert\n\n2,747.57553\n\n\\[2\\] Schedule 2, Industry, Tourism and Resources portfolio, after the Department of Industry, Tourism and Resources table\n\nomit the notes, insert\n\n> Note 1: The table has been amended by a Determination under section 32 of the FMA Act. That determination has amended only the actual appropriation items:\n\n> Note: (a) for other departmental items, the actual appropriation item is the amount in relation to an entity opposite the heading “Equity Injections”, or, opposite the heading “Loans”, or, opposite the heading “Previous Years Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “New Administered Expenses”; and\n\n> Note: (c) for State, Act, NT and local government items the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Payments to States, ACT, NT, and local government”; and\n\n> Note: (d) for an administered assets and liabilities item the actual appropriation item is the amount set out in relation to an entity opposite the heading “Administered Assets and Liabilities”.\n\n> Note: No other amounts in the table have been amended.\n\n> Note 2: FMA Act Section 32 Determination 2008/13 amended the amounts alongside Equity Injections and Administered Assets and Liabilities, under the heading Total, to transfer amounts to the Department of Innovation, Industry, Science and Research.\n\n> Note 3: FMA Act Section 32 Determination 2008/14 amended the amount alongside Outcome 1, under the heading Payments to States, ACT, NT and local government, to transfer an amount to the Department of Resources, Energy and Tourism.\n\n\\[3\\] Schedule 2, Prime Minister and Cabinet portfolio, after the Office of the Official Secretary to the Governor-General table\n\ninsert\n\n```html\n

RESOURCES, ENERGY AND TOURISM PORTFOLIO

Appropriation (plain figures)—2007‑2008

Payments to

States, ACT,

NT and local

government

New

Administered

Expenses

Total

$'000

$'000

$'000

DEPARTMENT OF RESOURCES, ENERGY AND TOURISM

Operating

Outcome 1 ‑

A stronger, sustainable and internationally competitive Australian industry, comprising the manufacturing, resources and services sectors

38,495.42447

Total: Operating

Non‑operating

Equity Injections

Administered Assets and Liabilities

Total: Non‑operating

Total: Department of Resources, Energy and Tourism

\n```\n\n> Note 1: The table has been inserted by a Determination under section 32 of the FMA Act. That determination has inserted only the actual appropriation items:\n\n> Note: (a) for other departmental items, the actual appropriation item is the amount in relation to an entity opposite the heading “Equity Injections”, or, opposite the heading “Loans”, or, opposite the heading “Previous Years Outputs”; and\n\n> Note: (b) for administered items, the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “New Administered Expenses”; and\n\n> Note: (c) for State, Act, NT and local government items the actual appropriation item is the amount set out opposite an Outcome of an entity under the heading “Payments to States, ACT, NT, and local government”; and\n\n> Note: (d) for an administered assets and liabilities item the actual appropriation item is the amount set out in relation to an entity opposite the heading “Administered Assets and Liabilities”.\n\n> Note: No other amounts in the table have been inserted.\n\n> Note 2: FMA Act Section 32 Determination 2008/14 inserted the amount alongside Outcome 1, under the heading Payments to States, ACT, NT and local government, to transfer an amount from the former Department of Industry, Tourism and Resources.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":3630},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation remains strictly limited to its original purpose of transferring appropriations and functions from the abolished Department of Industry, Tourism and Resources to the newly established Department of Resources, Energy and Tourism following the December 2007 administrative rearrangements."},"complexity_factors":["Four separate Appropriation Acts amended concurrently","Technical financial terminology including 'administered items', 'departmental items', and 'outcomes'","Retroactive commencement date (3 December 2007) requiring validation provisions","Multiple distinct funding categories requiring separate treatment","Revocation and replacement of a prior determination with savings clauses"],"plain_english_summary":"This instrument transfers legal spending authority (appropriations) from the abolished Department of Industry, Tourism and Resources to the new Department of Resources, Energy and Tourism after a December 2007 reshuffle. It reallocates departmental, administered and payments-to-states funding across 2006–07 and 2007–08 (totaling the amounts noted), replaces a temporary December 2007 arrangement, and includes savings provisions so prior spending under the old arrangement remains legally valid."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Determination does not expand or narrow the substantive policy scope: it implements the administrative reorganisation by transferring functions and specified appropriation amounts from DITR to DRET (clauses 1–6). It revokes the prior section‑32 instrument (clause 7) but clause 8 saves the validity of actions already taken, and the amendments are limited to actual appropriation items and table insertions rather than creating new powers or programs."},"complexity_factors":["Multiple statutory amendments across four schedules to two Appropriation Acts (2006–07 and 2007–08), requiring precise ledger adjustments.","Numerous discrete monetary transfers between departmental, administered and payments‑to‑states line items (schedules 1–4), each with exact figures.","Retrospective commencement (takes effect 3 December 2007) requiring backdating of accounting entries and potential reconciliation (clause 2).","Revocation and replacement of an earlier section‑32 Determination (clause 7) combined with explicit savings (clause 8) to preserve prior validity — legal drafting aimed at continuity but adding implementation steps.","Cross‑references to other determinations (2008/13 and 2007/06) and to the FMA Act s32 as the legal authority, creating interdependence with other instruments.","Insertion and amendment of appropriation tables (schedules include formatted tables/HTML), which increases technical formatting and publishing work for official records.","Practical compliance burden on departmental finance units to reallocate funds, update budgets, and reconcile past expenditures to new departmental control."],"plain_english_summary":"This Determination moves resources, energy and tourism functions — and specific appropriation amounts — from the abolished Department of Industry, Tourism and Resources (DITR) to the newly established Department of Resources, Energy and Tourism (DRET), effective 3 December 2007. It amends 2006–07 and 2007–08 Appropriation Acts to reallocate departmental, administered and payments‑to‑states items. The instrument revokes an earlier section‑32 Determination but preserves the validity of past actions and expenditure. It matters because it changes which department controls particular public funds and updates official appropriation records."}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-and-accountability-act-1997-determination-2008-14-section-32-transfer-of-functi","history":"/api/acts/financial-management-and-accountability-act-1997-determination-2008-14-section-32-transfer-of-functi/history","analysis":"/api/acts/financial-management-and-accountability-act-1997-determination-2008-14-section-32-transfer-of-functi/analysis","conflicts":"/api/acts/financial-management-and-accountability-act-1997-determination-2008-14-section-32-transfer-of-functi/conflicts","importantCases":"/api/acts/financial-management-and-accountability-act-1997-determination-2008-14-section-32-transfer-of-functi/important-cases","documents":"/api/acts/financial-management-and-accountability-act-1997-determination-2008-14-section-32-transfer-of-functi/documents"}}