{"id":"F2018L00156","name":"PGPA Act Determination (DPM&C SOETM Special Account 2018)","slug":"pgpa-act-determination-dpm-c-soetm-special-account-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439485,"registerId":"F2018L00156-fast-fetch-1775955494959","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PGPA Act Determination (DPM&C SOETM Special Account 2018)","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 (DPM&C SOETM Special Account 2018)\n\nI, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make the following determination.\n\nDated 23 / 02 / 2018\n\nMATHIAS HUBERT PAUL CORMANN\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 and Repeal Provisions \n\n9  Opening balance of the special account................................\n\n10  Repeal of the 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 (DPM&C SOETM Special Account 2018).\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 | 30 June 2018. |  |\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\ndate of repeal means the date on which subclause 11(1) takes effect.\n\nDPM&C means the Department of the Prime Minister and Cabinet.\n\nopening balance means the amount that is required to be credited to the special account in clause 9.\n\nSOETM means Services for Other Entities and Trust Monies.\n\nSOETM account means the Department of the Prime Minister and Cabinet Services for Other Entities and Trust Moneys Special Account, which was established by the SOETM instrument.\n\nSOETM instrument means the Financial Management and Accountability Determination 2008/13 - Department of the Prime Minister and Cabinet Services for Other Entities and Trust Moneys Special Account Establishment 2008.\n\nthe special account means the DPM&C SOETM Special Account 2018.\n\n5  Establishment of the special account\n\n  For subsection 78(1)(a) of the Act, the DPM&C SOETM Special Account 2018 is established as a special account (the special account) on 1 July 2018.\n\n6  Accountable authority responsible for the special account\n\n  For subsection 78(1)(d) of the Act, the accountable authority responsible for the special account is the Secretary of the DPM&C.\n\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 subsection 78(1)(b) of the Act, amounts up to and equal to the following may be credited to the special account:\n\n (a) an amount held on trust or otherwise 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 a purpose of the special account in clause 8; and\n\n (c) an amount received from any person for a purpose of the special account in clause 8.\n\n8  Purposes of the special account\n\n  For subsection 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 mount in connection with services performed on behalf of other Commonwealth entities;\n3.                      to disburse an amount in connection with joint activities performed on behalf of another Commonwealth entity, Commonwealth company, government, organisation or person;\n4.                      to disburse an amount in connection with an agreement between the Commonwealth and another government;\n5.                      to repay an amount where a court order, Act or other law requires or permits the repayment of an amount received; and \n6.    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\nPart 3—Transitional and Repeal Provisions\n\n \n\n9  Opening balance of the special account\n\n1.               For subsection 78(1)(b) of the Act, the amount in subclause 9(2) (opening balance) is required to be credited to the special account on the date of its establishment in clause 5.\n2.               The opening balance is equal to the amount standing to the credit of the SOETM account immediately prior to the repeal of the SOETM instrument in clause 10.\n\n\n10  Repeal of the SOETM instrument\n\n  For subsection 78(3) of the Act, the SOETM instrument is repealed.\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 repeal of the SOETM instrument in clause 10 (date of repeal).\n2.               For subsection 78(3) of the Act, the following definitions in clause 4 are repealed on the date of repeal:\n\n\n1.                      definition of date of repeal;\n2.                      definition of opening balance;\n3.                      definition of SOETM account;\n4.                      definition of SOETM instrument.\n\n\n (3) Despite subclause 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_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":3,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose: establishing a specific special account for DPM&C to manage trust monies and services for other entities. It directly replaces a 2008 predecessor instrument without expanding the scope beyond the original intent of managing SOETM funds."},"complexity_factors":["Short instrument with only 11 clauses across 3 Parts","Minimal defined terms (7 definitions in clause 4, 4 of which are temporary)","Straightforward structure: establishment, operation, transitional provisions","Simple conditional logic limited to transitional arrangements (self-repealing provisions)","Single cross-reference to parent Act (PGPA Act 2013) for authority","Clear purpose statements without nested exceptions"],"plain_english_summary":"The bill creates the DPM&C SOETM Special Account 2018 — a dedicated fund for money DPM&C holds or receives for specific purposes (including trust money and receipts for services), replacing the prior 2008 account and transferring its balance. The Secretary of DPM&C controls deposits and payments, affecting DPM&C, client agencies and trust holders. It’s primarily housekeeping to modernise and legally align DPM&C’s money-handling and ensure a smooth transition under PGPA Act oversight."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument replaces the prior SOETM establishment instrument and imports its balance (clauses 9 and 10) while setting out equivalent categories of credits and permitted debits (clauses 7 and 8). It therefore carries forward the original operational scope of holding and disbursing trust and service-for-others monies rather than expanding or narrowing the account's stated functions."},"complexity_factors":["Direct cross-reference to the Public Governance, Performance and Accountability Act 2013 (authority for establishment) — clauses 3, 5 (subsection 78(1) references).","Multiple narrowly defined categories of permitted credits and debits requiring administrative classification of receipts (types listed in clauses 7 and 8).","Transitional mechanics for carrying across an opening balance from the repealed SOETM account (clause 9) and coordinating repeal timing (clause 10).","Timed self-repeal of transitional provisions after seven days while preserving their legal effects (clause 11(1) and 11(3)), which adds drafting complexity to implementation.","Removal of specific definitions on the date of repeal (clause 11(2)), requiring attention to when defined terms cease to exist for administrative processes.","Concentration of decision-making and accountability in the Secretary of DPM&C (clause 6) creates an identifiable locus of discretion and compliance responsibility."],"plain_english_summary":"This instrument creates the DPM&C SOETM Special Account (effective 1 July 2018) and makes the Secretary of the Department of the Prime Minister and Cabinet the accountable authority. It allows the department to hold trust and service-for-fee monies and restricts withdrawals to set purposes (disbursing held trust monies, services performed for other Commonwealth entities, joint activities, intergovernmental agreements, repayments required by law, or reducing the account balance). It also transfers the opening balance from the previous SOETM account and repeals that earlier instrument."}},"importantCases":[],"_links":{"self":"/api/acts/pgpa-act-determination-dpm-c-soetm-special-account-2018","history":"/api/acts/pgpa-act-determination-dpm-c-soetm-special-account-2018/history","analysis":"/api/acts/pgpa-act-determination-dpm-c-soetm-special-account-2018/analysis","conflicts":"/api/acts/pgpa-act-determination-dpm-c-soetm-special-account-2018/conflicts","importantCases":"/api/acts/pgpa-act-determination-dpm-c-soetm-special-account-2018/important-cases","documents":"/api/acts/pgpa-act-determination-dpm-c-soetm-special-account-2018/documents"}}