{"id":"F2018L00482","name":"Fuel Indexation (Road Funding) Special Account Determination 2018 (No. 1)","slug":"fuel-indexation-road-funding-special-account-determination-2018-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100005,"registerId":"commonwealth-F2018L00482-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of Determination","sectionType":"part","heading":"1. Name of Determination","content":"## 1. Name of Determination\n\n    This determination is the Fuel Indexation (Road Funding) Special Account Determination 2018 (No. 1).","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\n    This determination commences on the day on which it is registered.\n    Note: Section 42 of the Legislation Act 2003 (which deals with disallowance of legislative instruments) does not apply to this instrument: see subsection 8 (3) of the Fuel Indexation (Road Funding) Special Account Act 2015.","sortOrder":1},{"sectionNumber":"3. Authority","sectionType":"part","heading":"3. Authority","content":"## 3. Authority\n\n    This determination is made under subsection 8 (1) of the Fuel Indexation (Road Funding) Special Account Act 2015.","sortOrder":2},{"sectionNumber":"4. Crediting of amounts","sectionType":"part","heading":"4. Crediting of amounts","content":"## 4. Crediting of amounts\n\n    An amount of $385,000,000.00 is to be credited to the Fuel Indexation (Road Funding) special account on 1 May 2018.\n\n> Note: The Fuel Indexation (Road Funding) special account is the special account established by section 7 of the Fuel Indexation (Road Funding) Special Account Act 2015.","sortOrder":3}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This determination performs exactly the function intended by the parent Act: operationalising the crediting of fuel indexation revenue to the special account. The scope remains tightly constrained to the mechanical transfer of funds."},"complexity_factors":["Extremely short: only 4 operative sections","No defined terms section — all terms reference the parent Act","No conditional logic or exceptions","Single substantive action: crediting a fixed dollar amount on a fixed date","No cross-references beyond citations to the enabling Act"],"plain_english_summary":"This is a short, technical piece of legislation that authorises a single financial transaction.\n\n**What it does:**\n- Orders **$385 million** to be deposited into a special government bank account called the \"Fuel Indexation (Road Funding) special account\" on **1 May 2018**.\n\n**What is this account?**\n- It's a dedicated pool of money (a \"special account\") set up under the *Fuel Indexation (Road Funding) Special Account Act 2015*. This account holds revenue from fuel excise indexation — essentially, the extra money the government collects when fuel taxes automatically rise with inflation.\n\n**Who it affects:**\n- **Indirectly, motorists and transport companies** — because the money comes from fuel taxes they pay.\n- **State and territory governments** — because this account ultimately funds road infrastructure projects across Australia.\n- **Federal Treasury officials** — who must execute the transfer on the specified date.\n\n**Why it matters:**\n- This determination ensures that fuel tax revenue is **quarantined** (kept separate) for its intended purpose — building and maintaining roads — rather than disappearing into general government revenue. It provides transparency about how much fuel tax money is being allocated to roads versus other spending.\n\n**Key technical note:**\n- Unlike most laws, this one **cannot be blocked by Parliament** (it's not subject to \"disallowance\"). This is explicitly allowed under the parent Act, meaning once the Minister signs it, the $385 million transfer happens automatically."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination does not change the statutory scope of the Fuel Indexation (Road Funding) Special Account Act 2015. It performs a single financial operation—crediting $385,000,000 to the special account on a specified date (section 4)—and does not amend substantive duties, powers or uses set by the Act. The instrument relies on the Act for authority (subsection 8(1)) and refers to the special account established by section 7 of the Act (section 4, note)."},"complexity_factors":["Single operative action: one monetary credit specified (section 4).","Brief legal framing: commencement, authority and a disallowance note add legal provenance (sections 2–3 and the note to section 2).","Reference to external statute for scope and account rules (subsection 8(1) and section 7 of the 2015 Act are cited in sections 3 and 4 notes).","No operational or procedural detail about funding source, spending rules, or beneficiaries provided—reduces procedural complexity but increases reliance on the enabling Act for context (section 4 and notes)."],"plain_english_summary":"### What this instrument does\n\n- This determination instructs that $385,000,000.00 be credited to the Fuel Indexation (Road Funding) special account on 1 May 2018 (section 4).\n- It takes effect on the day it is registered (section 2).\n- The determination is made under the delegated power in subsection 8(1) of the Fuel Indexation (Road Funding) Special Account Act 2015 (section 3).\n- A note attached to the commencement clause records that section 42 of the Legislation Act 2003 (the usual parliamentary disallowance mechanism) does not apply to this instrument, citing subsection 8(3) of the Fuel Indexation (Road Funding) Special Account Act 2015 (section 2, note). The special account itself is the account established by section 7 of the 2015 Act (section 4, note).\n\n### Who decides and who is affected\n\n- Decision-maker: the determination is made under the Act (subsection 8(1)) and is the formal instrument that effects the credit (section 3 and section 4).\n- Affected financial item: the balance of the Fuel Indexation (Road Funding) special account is increased by $385 million on the specified date (section 4).\n- The instrument does not specify the funding source from which this $385 million is drawn (section 4). The Act that establishes the special account is the statutory framework for how that account is used (section 4, note). The instrument itself does not identify particular recipients, programs or payment rules.\n\n### Why it matters (mechanics, incentives and practical effects)\n\n- Immediate mechanical effect: on 1 May 2018, the special account’s balance is increased by the stated amount, making that money available for transactions that the Fuel Indexation (Road Funding) special account is authorised to support under the establishing Act (section 4; section 7 of the Act is cited in the note).\n- Incentives and opportunity cost: by crediting this amount to a named special account, those funds are set aside under that account’s legal framework and thereby reserved for uses permitted from that account rather than being available for other, unspecified uses. The determination does not specify whether the funds are new appropriations, transfers from consolidated revenue, or re-allocations from elsewhere (section 4).\n- Administrative/implementation points: the instrument fixes a specific crediting date and takes effect on registration (section 2 and section 4), so the relevant administrative agencies must process the credit on that date.\n- Oversight and discretion: the instrument was made using delegated authority in the enabling Act (subsection 8(1)), and the instrument is recorded as not subject to disallowance under the Legislation Act 2003 (see section 2 note referencing subsection 8(3) of the Act). The instrument itself contains no further delegation of discretion or operational rules.\n\n### Compliance burden and direct costs\n\n- Direct compliance obligations on external parties: none are created by this determination; it is an internal financial credit to a special account (section 4).\n- Direct fiscal cost described in the instrument: the $385,000,000 credit to the special account (section 4). The determination does not describe the corresponding debit or how the credit is funded (section 4).\n\n### Limits of what this instrument does not do\n\n- It does not amend the underlying Act, create new statutory entitlements, or set out rules for spending from the account; those matters sit in the Fuel Indexation (Road Funding) Special Account Act 2015 (section 3 and section 4, note).\n- It does not state recipients, payment mechanisms, or the source of funds (section 4)."}},"importantCases":[],"_links":{"self":"/api/acts/fuel-indexation-road-funding-special-account-determination-2018-no-1","history":"/api/acts/fuel-indexation-road-funding-special-account-determination-2018-no-1/history","analysis":"/api/acts/fuel-indexation-road-funding-special-account-determination-2018-no-1/analysis","conflicts":"/api/acts/fuel-indexation-road-funding-special-account-determination-2018-no-1/conflicts","importantCases":"/api/acts/fuel-indexation-road-funding-special-account-determination-2018-no-1/important-cases","documents":"/api/acts/fuel-indexation-road-funding-special-account-determination-2018-no-1/documents"}}