{"id":"F2022L01155","name":"PGPA Act Determination (Australian Taxation Office SOETM Special Account 2022)","slug":"pgpa-act-determination-australian-taxation-office-soetm-special-account-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441508,"registerId":"F2022L01155-fast-fetch-1775956787512","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PGPA Act Determination (Australian Taxation Office SOETM Special Account 2022)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms](image.001.jpeg)\n\n \n\nPGPA Act Determination (Australian Taxation Office SOETM Special Account 2022)\n\nI, KATY GALLAGHER, Minister for Finance, make the following determination.\n\nDated 26 August 2022\n\nKATY GALLAGHER\n\nMinister for Finance\n\n \n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Establishment\n\n1  Name......................................................................\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Establishment of the special account\n\n6  Accountable authority responsible for the special account\n\nPart 2—Special account credits and debits\n\n7  Amounts that may be credited to the special account\n\n8  Purposes of the special account\n\nPart 3—Transitional, revocation and repeal provisions\n\n9  Opening balance of the special account\n\n10  Revocation of SOETM instrument\n\n11  Additional repeal provisions\n\nPart 1—Establishment\n\n \n\n1  Name\n\n  This instrument is the PGPA Act Determination (Australian Taxation Office SOETM Special Account 2022).\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n| Column 1 | Column 2 | Column 3 |\n| --- | --- | --- |\n| Provisions | Commencement | Date/Details |\n| The whole of this instrument | The later of the day mentioned in paragraph 79(5)(a) of the Act or 19 September 2022 |  |\n\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any version of this instrument published on the Federal Register of Legislation.\n\n3  Authority\n\n  This instrument is made under subsections 78(1) and 78(3) of the Act.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the Public Governance, Performance and Accountability Act 2013.\n\nSOETM means Services for Other Entities and Trust Moneys.\n\nSOETM instrument means the Financial Management and Accountability (Establishment of SOETM Special Account – ATO) Determination 2012/15.\n\nSOETM special account means the Services for Other Entities and Trust Moneys Special Account – Australian Taxation Office established by the SOETM instrument.\n\nthe special account means the Australian Taxation Office SOETM Special Account 2022 established by this instrument.\n\n5  Establishment of the special account\n\n  For paragraph 78(1)(a) of the Act, the Australian Taxation Office SOETM Special Account 2022 is established as a special account.\n\n6  Accountable authority responsible for the special account\n\n  For paragraph 78(1)(d) of the Act, the accountable authority responsible for the special account is the Commissioner of Taxation.\n\n \n\nPart 2—Special account credits and debits\n\n \n\n7  Amounts that may be credited to the special account\n\n  For paragraph 78(1)(b) of the Act, the following amounts may be credited to the special account:\n\n(a)    an amount held on trust, or otherwise on behalf of or for the benefit of a person other than the Commonwealth;\n\n (b) an amount received in the course of the performance of functions that relate to one or more purposes of the special account;\n\n (c) an amount received from any person for one or more purposes of the special account.\n\n8  Purposes of the special account\n\n  For paragraph 78(1)(c) of the Act, the purposes of the special account, in relation to which amounts may be debited from the special account, are:\n\n(a)    to disburse an amount held on trust or otherwise for the benefit of a person other than the Commonwealth;\n\n(b)    to disburse an amount in connection with services performed for, on behalf of or together with, a Commonwealth entity, Commonwealth company, government, organisation, body or person;\n\n(c)    to disburse an amount in connection with joint activities performed for, on behalf of, or together with, a Commonwealth entity, Commonwealth company, government, organisation, body or person;\n\n(d)    to disburse an amount in connection with an agreement between the Commonwealth and another government;\n\n(e)    to repay an amount where a court order, Act or other law requires or permits the repayment of an amount received; and \n\n(f)   to reduce the balance of the special account (and, therefore, the available appropriation for the special account) without making a real or notional payment.\n\n \n\nPart 3—Transitional, revocation and repeal provisions\n\n \n\n9  Opening balance of the special account\n\n(1)    For paragraph 78(1)(b) of the Act, the amount in subsection 9(2) (opening balance) is required to be credited to the special account immediately after its establishment.\n\n(2)    The opening balance is equal to the amount standing to the credit of the SOETM special account immediately prior to the commencement of this instrument.\n\n10  Revocation of SOETM instrument\n\n  For subsection 78(3) of the Act, the SOETM instrument is revoked.\n\n11  Additional repeal provisions\n\n(1)    For subsection 78(3) of the Act, Part 3 of this instrument is repealed at the end of the seventh day after the revocation of the SOETM instrument under section 10 (date of repeal).\n\n(2)    For subsection 78(3) of the Act, the following definitions in section 4 are repealed on the date of repeal:\n\n(a)    definition of SOETM instrument;\n\n(b)    definition of SOETM special account.\n\n(3)    Despite subsection 11(1), the effects of Part 3 of this instrument remain in force after the date of repeal.\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Replaces the prior Financial Management and Accountability (Establishment of SOETM Special Account – ATO) Determination 2012/15 by revoking it and re-establishing the account under this PGPA Act determination, transferring the prior account balance into the new account (sections 9–10). Functionally the permitted credits and debits remain similar, but the legal basis, account identity and short-term transitional arrangements (including later repeal of transitional definitions) have changed (sections 4, 9–11)."},"complexity_factors":["Direct reliance on PGPA Act powers (subsections 78(1) and 78(3)) to establish and revoke — legal cross-reference required (see instrument header and section 3).","Transitional mechanics: automatic transfer of the opening balance from the prior SOETM special account into the new account (section 9).","Revocation plus delayed repeal: the instrument revokes the 2012 SOETM instrument and then repeals Part 3 and certain definitions after a seven‑day transitional period (sections 10–11).","Defined scope of credits and debits sets who provides funds and who may receive them, constraining permitted transactions and appropriation effects (sections 7–8).","Assignment of accountable authority to the Commissioner of Taxation concentrates administrative discretion and compliance obligations in one office (section 6).","Provision allowing balance reduction without a real or notional payment affects appropriation availability and internal accounting treatment (section 8(f)).","Relatively short, template‑style instrument with limited novel policy detail reduces interpretive complexity."],"plain_english_summary":"Establishes the Australian Taxation Office SOETM Special Account 2022, revokes the 2012 SOETM determination and transfers that account’s existing balance into the new account. The Commissioner of Taxation is named as the accountable authority.\n\nThe account holds funds received on trust, receipts for services to others, and payments from third parties, and may disburse them to beneficiaries, partners, under agreements or court orders. This centralises custody and disbursement with the ATO, creating accounting and compliance duties for the Commissioner while preserving prior balances."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains the exact same scope as its predecessor. It is a direct replacement of the 2012 SOETM Special Account determination with identical functional purposes. The transitional provisions (Part 3) exist solely to transfer the opening balance and revoke the old instrument, then remove themselves from operation — a standard legislative housekeeping mechanism that does not expand scope."},"complexity_factors":["Short instrument: 11 sections across 3 parts, approximately 2 pages","Only 4 defined terms in section 4, all straightforward abbreviations","Minimal cross-referencing: only references to the parent Act (PGPA Act 2013) and the instrument being replaced","Simple conditional logic: commencement tied to a single external event (paragraph 79(5)(a) of the Act or 19 September 2022)","Self-contained structure with clear purpose: establishment, operation, and transitional provisions","No nested exceptions or complex definitional chains"],"plain_english_summary":"This creates the Australian Taxation Office SOETM Special Account 2022 — a dedicated ATO account for holding and managing money the ATO receives on behalf of others (trust funds, payments for services, amounts for other governments). Controlled by the Commissioner, it authorises receipts and specified payments (to beneficiaries, joint activities, repayments). It replaces the 2012 SOETM account and is a housekeeping measure to keep third‑party funds separate from Commonwealth tax revenue — not a tax‑collection change."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/pgpa-act-determination-australian-taxation-office-soetm-special-account-2022","history":"/api/acts/pgpa-act-determination-australian-taxation-office-soetm-special-account-2022/history","analysis":"/api/acts/pgpa-act-determination-australian-taxation-office-soetm-special-account-2022/analysis","conflicts":"/api/acts/pgpa-act-determination-australian-taxation-office-soetm-special-account-2022/conflicts","importantCases":"/api/acts/pgpa-act-determination-australian-taxation-office-soetm-special-account-2022/important-cases","documents":"/api/acts/pgpa-act-determination-australian-taxation-office-soetm-special-account-2022/documents"}}