{"id":"F2021L01185","name":"PGPA Act Determination (Commonwealth Superannuation Corporation SOETM Special Account 2021)","slug":"pgpa-act-determination-commonwealth-superannuation-corporation-soetm-special-account-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440976,"registerId":"F2021L01185-fast-fetch-1775956413031","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PGPA Act Determination (Commonwealth Superannuation Corporation SOETM Special Account 2021)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nPGPA Act Determination (Commonwealth Superannuation Corporation SOETM Special Account 2021)\n\nI, Simon Birmingham, Minister for Finance, make the following determination.\n\nDated    23          /     8    / 2021\n\nSimon Birmingham\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\n \n\nPart 1—Establishment\n\n \n\n1  Name\n\n  This instrument is the PGPA Act Determination (Commonwealth Superannuation Corporation SOETM Special Account 2021).\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 day mentioned in paragraph 79(5)(a) of the Act. |  |\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\nCSC means the Commonwealth Superannuation Corporation the body corporate continued in existence by section 5 the Governance of Australian Government Superannuation Schemes Act 2011.\n\nAct means the Public Governance, Performance and Accountability Act 2013.\n\nSOETM means Services for Other Entities and Trust Moneys.\n\nSOETM special account means the Services for Other Entities and Trust Moneys – ComSuper Special Account established by the SOETM instrument.\n\nSOETM instrument means the Financial Management and Accountability (Establishment of Special Account for ComSuper) Determination 2011/06.\n\nthe special account means the Commonwealth Superannuation Corporation SOETM Special Account 2021 established by this instrument.\n\n5  Establishment of the special account\n\n  For paragraph 78(1)(a) of the Act, the Commonwealth Superannuation Corporation SOETM Special Account 2021 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 accountable authority of CSC.\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\n1.                      an amount held on trust, or otherwise on behalf of or for the benefit of a person other than CSC;\n2.                      an amount received in the course of the performance of functions that relate to one or more purposes of the special account;\n3.                      an amount received from any person for one or more purposes of the special account.\n\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\n1.                      to disburse an amount held on trust or otherwise for the benefit of a person other than the Commonwealth;\n2.                      to disburse an amount to CSC;\n3.                      to disburse an amount in connection with services performed for, on behalf of, or together with, the Commonwealth, a Commonwealth entity, Commonwealth company, government, organisation, body or person;\n4.     to repay an amount where a court order, Act or other law requires or permits the repayment of an amount received; and \n5.                      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 \n\nPart 3—Transitional, revocation and repeal provisions\n\n \n\n9  Opening balance of the special account\n\n1.               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.\n2.               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\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\n1.               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).\n2.               For subsection 78(3) of the Act, the following definitions in section 4 are repealed on the date of repeal:\n\n\n1.                      definition of SOETM instrument;\n2.                      definition of SOETM special account.\n\n\n1.               Despite subsection 11(1), the effects of Part 3 of this instrument remain in force after the date of repeal.\n\n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a straightforward re-establishment of an existing special account under updated legislation. The scope remains identical to the original 2011 instrument – managing Services for Other Entities and Trust Moneys (SOETM) for CSC. No expansion of purpose or function has occurred."},"complexity_factors":["Short instrument: only 11 sections across 3 Parts","Minimal defined terms: only 5 definitions in section 4","Simple structure: establishment, operational rules, transitional provisions","No nested exceptions or conditional logic beyond basic 'if-then' commencement rules","Single cross-reference: relies on the PGPA Act 2013 for underlying legal framework","Self-executing repeal mechanism in Part 3 (automatic deletion after 7 days)"],"plain_english_summary":"The legislation creates a new Commonwealth Superannuation Corporation special account, automatically transfers funds from the old account, and sets what receipts and payments are allowed. It simply moves CSC’s financial arrangements into the current Public Governance, Performance and Accountability framework—affecting CSC, public servants and defence members whose retirement funds CSC manages—without changing how the money is used."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument continues the same operational scope as the revoked SOETM instrument: it preserves the account’s role for holding and disbursing SOETM-related trust and service receipts for CSC. The principal change is administrative—re-establishing the special account under this determination and transferring the prior account balance—rather than expanding or narrowing authorised activities."},"complexity_factors":["Direct cross-references to PGPA Act subsection requirements (78(1)(a),(b),(c),(d) and 78(3)) create legal-formal linkage to primary legislation.","Transitional mechanics: immediate crediting of opening balance from the prior SOETM special account (section 9) and staged repeal of Part 3 (section 11) introduce timing considerations for accountants.","Revocation of the prior SOETM instrument and replacement by this instrument (section 10) requires administrators to map existing arrangements to the new instrument.","Defined scope of permitted credits and debits (section 7 and 8) is narrow and prescriptive, reducing interpretive complexity but requiring careful classification of receipts.","Designation of accountable authority (section 6) centralises decision-making responsibility in CSC’s accountable authority.","An explicit purpose allowing reduction of the account balance without a cash payment (section 8.5) is an atypical accounting mechanism requiring policy/financial interpretation."],"plain_english_summary":"This instrument creates the Commonwealth Superannuation Corporation SOETM Special Account 2021, names CSC’s accountable authority, revokes the earlier SOETM instrument and moves its balance across. It sets what receipts may be credited (trust funds, amounts from services, payments from others) and the authorised debits (returning trust funds, payments to CSC, disbursements for services, court- or law-ordered repayments, and reducing the account balance). It affects CSC, payers of SOETM funds and Commonwealth entities that receive or transfer those funds."}},"importantCases":[],"_links":{"self":"/api/acts/pgpa-act-determination-commonwealth-superannuation-corporation-soetm-special-account-2021","history":"/api/acts/pgpa-act-determination-commonwealth-superannuation-corporation-soetm-special-account-2021/history","analysis":"/api/acts/pgpa-act-determination-commonwealth-superannuation-corporation-soetm-special-account-2021/analysis","conflicts":"/api/acts/pgpa-act-determination-commonwealth-superannuation-corporation-soetm-special-account-2021/conflicts","importantCases":"/api/acts/pgpa-act-determination-commonwealth-superannuation-corporation-soetm-special-account-2021/important-cases","documents":"/api/acts/pgpa-act-determination-commonwealth-superannuation-corporation-soetm-special-account-2021/documents"}}