{"id":"F2009L02093","name":"Financial Management and Accountability Determination 2009/14 - Special Accounts Abolition 2009","slug":"financial-management-and-accountability-determination-2009-14-special-accounts-abolition-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":140198,"registerId":"commonwealth-F2009L02093-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Management and Accountability Determination 2009/14 - Special Accounts Abolition 2009","content":"![](image.001.png)\n\nFinancial Management and Accountability Determination 2009/14 – Special Accounts Abolition 2009\n\nI, LINDSAY TANNER, Minister for Finance and Deregulation, make this determination under subsection 20(3) of the Financial Management and Accountability Act 1997.\n\nDated 15 May 2009\n\nLindsay Tanner\n\nMinister for Finance and Deregulation\n\n1 Name of determination\n\nThis determination is the Financial Management and Accountability Determination 2009/14 – Special Accounts Abolition 2009.\n\n2 Commencement\n\nThis determination will commence upon registration on the Federal Register of Legislative Instruments.\n\n3 Abolition\n\nEach Special Account specified in Schedule 1 is abolished from the time at which the balance of that Special Account reaches zero.\n\nSchedule 1 Special Accounts to be abolished\n\nAgency Special Account\n\n![](image.002.png)\n\nDepartment of Defence Services for other Governments and\n\nNon-agency Bodies Account\n\nOther Trust Moneys Account","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2197},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument remains strictly limited to abolishing the two named Special Accounts upon their balances reaching zero, with no deviation from this specific administrative purpose."},"complexity_factors":["Document contains only 3 operative sections plus a short schedule","No defined terms or interpretation provisions","Single clear trigger condition (balance reaching zero)","Only two specific Special Accounts affected","Minimal cross-referencing to other legislation"],"plain_english_summary":"This determination closes down two specific government bank accounts (called **Special Accounts**) that were established under the *Financial Management and Accountability Act 1997*.\n\n**What it does**\n- Abolishes the *Services for other Governments and Non-agency Bodies Account* operated by the Department of Defence\n- Abolishes the *Other Trust Moneys Account*\n- Each account will be officially closed once its balance reaches zero\n\n**Who it affects**\n- The Department of Defence, which managed these accounts\n- Any remaining funds in these accounts must be spent or transferred before closure occurs\n\n**Why it matters**\nSpecial Accounts are separate pools of government money set aside for specific purposes. This determination is administrative housekeeping — formally closing accounts that are no longer needed to simplify the government's financial arrangements and ensure proper accountability."}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-and-accountability-determination-2009-14-special-accounts-abolition-2009","history":"/api/acts/financial-management-and-accountability-determination-2009-14-special-accounts-abolition-2009/history","analysis":"/api/acts/financial-management-and-accountability-determination-2009-14-special-accounts-abolition-2009/analysis","conflicts":"/api/acts/financial-management-and-accountability-determination-2009-14-special-accounts-abolition-2009/conflicts","importantCases":"/api/acts/financial-management-and-accountability-determination-2009-14-special-accounts-abolition-2009/important-cases","documents":"/api/acts/financial-management-and-accountability-determination-2009-14-special-accounts-abolition-2009/documents"}}