{"id":"F2009L02105","name":"Financial Management and Accountability Determination 2009/16 - Abolition of Special Accounts 2009","slug":"financial-management-and-accountability-determination-2009-16-abolition-of-special-accounts-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":140205,"registerId":"commonwealth-F2009L02105-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Management and Accountability Determination 2009/16 - Abolition of Special Accounts 2009","content":"![](image.001.png)\n\nFinancial Management and Accountability Determination 2009/16 \\- Abolition of Special Accounts 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 25 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 2009/16 – Abolition of Special Accounts 2009.\n\n2 Commencement\n\nThis Determination will commence upon registration on the Federal Register of Legislative Instruments.\n\n3 Abolition\n\n(1) The Special Accounts specified in Schedule 1 are abolished.\n\n(2) The Special Accounts specified in Schedule 2 are abolished with effect from the time at which the balance of the appropriation for the Special Account reaches zero.\n\nSchedule 1 Special Accounts to be abolished\n\nAgency Special Account\n\n![](image.002.png)\n\nAdministrative Appeals Tribunal Services for other Governments and Non-agency Bodies Account\n\nDepartment of Agriculture, Fisheries and Forestry Meat and Inspection Service\n\nAccount\n\nNational Native Title Tribunal Services for other Governments and Non-agency Bodies Account\n\nSchedule 2 Special Accounts to be abolished\n\nAgency Special Account\n\n![](image.002.png)\n\nDepartment of Finance and Deregulation Telstra Sale Special Account\n\nDepartment of Foreign Affairs and Trade Australia-China Council Special Account\n\nAustralia-France Endowment Special Account\n\nAustralia-India Council Special Account\n\nAustralia-Indonesia Institute Special Account\n\nAustralia-Japan Foundation Special Account\n\nAustralia-Korea Foundation Special Account","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1355},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The determination remains strictly limited to its original purpose of abolishing the eight specific Special Accounts listed in Schedules 1 and 2, with no expansion to other financial management matters."},"complexity_factors":["Very short length (3 operative sections plus schedules)","No interpretation section or defined terms","Simple binary structure (immediate abolition vs balance-dependent abolition)","Minimal cross-referencing (single reference to enabling Act)","Clear tabular format listing specific accounts without conditional logic"],"plain_english_summary":"This determination closes down several government **Special Accounts** — essentially separate funding pools that agencies use to manage specific programs or receipts.\n\n**What it does:**\n- **Immediately abolishes** three accounts (Schedule 1): services-for-others accounts for the Administrative Appeals Tribunal and National Native Title Tribunal, and a Meat and Inspection Service account.\n- **Conditionally abolishes** seven accounts (Schedule 2): these close only when their balance hits zero. This includes the Telstra Sale Special Account and six international cultural/diplomatic foundation accounts (Australia-China, Australia-France, Australia-India, Australia-Indonesia, Australia-Japan, and Australia-Korea).\n\n**Why it matters:**\nThis is financial housekeeping. The government is tidying up unused or redundant accounts. The split timing ensures Schedule 2 accounts can spend their remaining funds before disappearing, while Schedule 1 accounts shut down immediately."}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-and-accountability-determination-2009-16-abolition-of-special-accounts-2009","history":"/api/acts/financial-management-and-accountability-determination-2009-16-abolition-of-special-accounts-2009/history","analysis":"/api/acts/financial-management-and-accountability-determination-2009-16-abolition-of-special-accounts-2009/analysis","conflicts":"/api/acts/financial-management-and-accountability-determination-2009-16-abolition-of-special-accounts-2009/conflicts","importantCases":"/api/acts/financial-management-and-accountability-determination-2009-16-abolition-of-special-accounts-2009/important-cases","documents":"/api/acts/financial-management-and-accountability-determination-2009-16-abolition-of-special-accounts-2009/documents"}}