{"id":"financial-management-transitional-provisions-act-2006","name":"Financial Management (Transitional Provisions) Act 2006","slug":"financial-management-transitional-provisions-act-2006","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30521,"registerId":"wa-financial-management-transitional-provisions-act-2006-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Management (Transitional Provisions) 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2\n\nPart 2 — Repeal and amendment of legislation\n\nDivision 1 — *Financial Administration and Audit Act 1985* repealed\n\n3. *Financial Administration and Audit Act 1985* repealed 3\n\nDivision 6 — Transitional provisions\n\n19.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":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The Act is transitional: it preserves existing powers, accounts and approvals by converting them into equivalents under the new FM Act and Auditor General Act rather than expanding substantive scope. It authorises limited corrective/regulatory action to address gaps (Sch.2 cl.14) and allows amendment of subsidiary legislation on Treasurer recommendation (Sch.2 cl.15), but it includes protections against prejudicing private rights or imposing liabilities retrospectively (Sch.2 cl.14(3))."},"complexity_factors":["Repeal-and-replacement mapping: the Act must map many discrete instruments and authorisations from the FAA Act to the FM Act and Auditor General Act (Schedule 2, cls 2–11).","Preservation of existing instruments: determinations, trust statements, operating accounts, bank authorisations and Treasurer’s Instructions are continued in force but recharacterised under new provisions (Sch.2 cls 3–10).","Cross-references and interpretive overlay: application of the Interpretation Act to treat Parts of the FAA Act as re‑enacted by the FM Act and Auditor General Act creates interpretive complexity (Sch.2 cl.2).","Regulatory discretion with limited retrospective effect: Governor-made transitional regulations may operate from the commencement day and can be retrospective to that day but are constrained not to prejudice private rights or impose liabilities (Sch.2 cl.14(1)–(3)).","Power to amend subsidiary legislation: Governor may amend subordinate instruments on Treasurer recommendation, subject to a necessity/desirability test, adding administrative discretion and procedural steps (Sch.2 cl.15).","Potential inconsistencies and primacy rules: continued Treasurer’s Instructions do not operate to the extent of any inconsistency with the FM Act, requiring legal comparison of old and new instruments (Sch.2 cl.10(3)).","Scope of affected actors: affects multiple classes of instruments and actors (Treasurer, Governor, agencies, and third parties holding or entitled to public monies), increasing stakeholder coordination needs."],"plain_english_summary":"This Act repeals the Financial Administration and Audit Act 1985 and ensures existing financial arrangements continue under the new Financial Management Act 2006 and Auditor General Act 2006. It preserves Treasurer determinations, trust and operating accounts, bank authorisations and Treasurer’s Instructions, and lets the Governor or Treasurer make transitional regulations or amend subsidiary legislation to fill gaps. It primarily affects State agencies, the Treasurer, and holders of public funds by preserving rights and authorisations while shifting legal references to the new Acts."},"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 1985 financial management regime to the 2006 regime. The omitted provisions (Divisions 2-5 and Schedule 1) were consequential amendments to other Acts that have already had their effect and been removed from this reprint under the Reprints Act 1984. The current scope is actually narrower than the original enactment, not broader."},"complexity_factors":["Multiple cross-references to three different Acts (the repealed FAA Act, the new FM Act, and the Auditor General Act 2006)","Conditional logic in transitional provisions (e.g., 'unless the Treasurer directs otherwise', 'where the context so requires')","Nested definitions in Schedule 2 clause 1 and 13","Specific exceptions for the Hospital Fund in clause 5(2) requiring deemed amendments to the new Act","Retrospective regulation-making power in clause 14 with protective limitations in subclause (3)","Omitted provisions (Divisions 2-5 and Schedule 1) noted in the compilation table, indicating the current reprint is incomplete compared to the original enactment"],"plain_english_summary":"This Western Australian law is a 'bridge' piece of legislation that manages the switchover from old financial management rules to new ones. It repeals the old *Financial Administration and Audit Act 1985* and ensures that things done under that old law (like bank account approvals, trust accounts, and Treasurer's determinations) remain valid under the new *Financial Management Act 2006* and *Auditor General Act 2006*.\n\n**Key things it does:**\n\n*   **Repeals the old Act:** It officially kills off the 1985 legislation.\n*   **Saves existing arrangements:** If the Treasurer had approved something under the old law (like a special bank account or a trust fund), that approval automatically carries over to the new law without needing to be re-done.\n*   **Updates terminology:** It treats references to the 'Consolidated Fund' (the old name) as references to the 'Consolidated Account' (the new name), and similarly updates references to the old Act itself.\n*   **Allows cleanup regulations:** It gives the Governor power to make regulations to fix any transitional issues that weren't anticipated, with protections so these can't unfairly punish people for things done before the regulations were published.\n\n**Who it affects:**\n\nPrimarily Western Australian government departments, agencies, and the Treasurer's office. It ensures public servants don't have to stop and re-approve every financial arrangement when the new system kicks in.\n\n**Why it matters:**\n\nWithout this Act, the repeal of the 1985 legislation would create legal chaos—bank accounts might suddenly lack authorisation, trust funds might lose their legal basis, and years of administrative decisions could be thrown into doubt. This Act provides legal continuity."},"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"},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope change cannot be assessed as the legislative text was unavailable. Based on the title alone, the Act appears to serve a narrow, time-limited transitional purpose consistent with its name — but no amendments, expansions, or scope shifts can be identified without access to the actual content."},"complexity_factors":["No legislative text was retrievable — the source URL returned a 'page not found' error","Analysis is limited entirely to inferences drawn from the Act's title","Cannot assess actual provisions, schedules, definitions, or operative clauses","Transitional provisions legislation is typically technical by nature, but complexity cannot be scored without content"],"plain_english_summary":"Likely enacted to support Western Australia’s shift to the Financial Management Act 2006, this Act would have provided temporary, bridging rules to keep financial administration and accountability operating smoothly during the changeover.  \n\nIt would primarily affect state departments, agencies and public-sector officials by preserving continuity of budgeting, reporting and transitional obligations while the new framework took effect."}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-transitional-provisions-act-2006","history":"/api/acts/financial-management-transitional-provisions-act-2006/history","analysis":"/api/acts/financial-management-transitional-provisions-act-2006/analysis","conflicts":"/api/acts/financial-management-transitional-provisions-act-2006/conflicts","importantCases":"/api/acts/financial-management-transitional-provisions-act-2006/important-cases","documents":"/api/acts/financial-management-transitional-provisions-act-2006/documents"}}