{"id":"F2007B00057","name":"Financial Management and Accountability (Determination 2003/04) Childcare Centre Capital Replacement and Upgrade Special Account - Establishment","slug":"financial-management-and-accountability-determination-2003-04-childcare-centre-capital-replacement-a","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61703,"registerId":"commonwealth-F2007B00057-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Management and Accountability (Determination 2003/04) Childcare Centre Capital Replacement and Upgrade Special Account - Establishment","content":"![](image.001.png)\n\nFinancial Management and Accountability (Determination 2003/04) Childcare Centre Capital Replacement and Upgrade Special Account - Establishment\n\nI, NICK MINCHIN, Minister for Finance and Administration, make this Determination under subsection 20 (1) of the Financial Management and Accountability Act 1997.\n\nDated 26 November 2003\n\nNick Minchin\n\nMinister for Finance and Administration\n\n1 Name of Determination\n\nThis Determination is the Financial Management and Accountability (Determination 2003/04) Childcare Centre Capital Replacement and Upgrade Special Account - Establishment.\n\n> Note This Determination commences in accordance with section 22 of the Financial Management and Accountability Act 1997.\n\n2 Establishment of Special Account\n\n(1) A Special Account is established with the name Childcare Centre Capital Replacement and Upgrade Special Account.\n\n3 Amounts to be credited to the Childcare Centre Capital Replacement and Upgrade Special Account  \n\nAll amounts received by the Commonwealth from the sale of an Australian Government funded Childcare Centre may be credited to the Childcare Centre Capital Replacement and Upgrade Special Account.\n\n4 Purposes of the Childcare Centre Capital Replacement and Upgrade Special Account\n\n(1) The purposes for which the Childcare Centre Capital Replacement and Upgrade Special Account may be debited are:\n\n1.  the establishment of new Australian Government funded child care centres; and\n2.  the renovation of existing Australian Government funded child care centres.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2298},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original establishment instrument. The scope is limited to creating the Special Account and specifying its funding sources and expenditure purposes, which aligns precisely with the instrument's title and intent."},"complexity_factors":["Single purpose instrument with only 4 operative sections","No definitions section or conditional logic","Limited cross-references to parent Act only"],"plain_english_summary":"This Determination creates a special bank account (called a **Special Account**) to manage money from the sale of Australian Government-owned childcare centres.\n\n**What it does:**\n*   **Establishes the account:** Creates the \"Childcare Centre Capital Replacement and Upgrade Special Account\" under the *Financial Management and Accountability Act 1997* (the main law governing how the Commonwealth handles public money).\n*   **Sources of money:** Any proceeds from selling Australian Government funded childcare centres can be deposited into this account.\n*   **How money is spent:** Funds can only be used for two purposes: (1) building new Australian Government funded childcare centres, or (2) renovating existing ones.\n\n**Why it matters:**\nThis creates a dedicated funding loop for childcare infrastructure. Rather than sale proceeds disappearing into general government revenue, they are ring-fenced to reinvest directly back into childcare facilities. This ensures that selling surplus or outdated childcare properties automatically funds new or upgraded services."}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-and-accountability-determination-2003-04-childcare-centre-capital-replacement-a","history":"/api/acts/financial-management-and-accountability-determination-2003-04-childcare-centre-capital-replacement-a/history","analysis":"/api/acts/financial-management-and-accountability-determination-2003-04-childcare-centre-capital-replacement-a/analysis","conflicts":"/api/acts/financial-management-and-accountability-determination-2003-04-childcare-centre-capital-replacement-a/conflicts","importantCases":"/api/acts/financial-management-and-accountability-determination-2003-04-childcare-centre-capital-replacement-a/important-cases","documents":"/api/acts/financial-management-and-accountability-determination-2003-04-childcare-centre-capital-replacement-a/documents"}}