{"id":"F2018L01274","name":"PGPA Act Determination (Education SOETM Special Account 2018)","slug":"pgpa-act-determination-education-soetm-special-account-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439768,"registerId":"F2018L01274-fast-fetch-1775955663009","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PGPA Act Determination (Education 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 (Education SOETM Special Account 2018)\n\nI, MATHIAS HUBERT PAUL CORMANN, Minister for Finance and the Public Service, make the following determination.\n\nDated 6 September 2018\n\nMATHIAS HUBERT PAUL CORMANN\n\nMinister for Finance and the Public Service\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 (Education 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 | 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\nAct means the Public Governance, Performance and Accountability Act 2013.\n\ncorporate Commonwealth entity has the same meaning as in paragraph 11(a) of the Act.\n\nCommonwealth company has the same meaning as in subsection 89(1) of the Act.\n\ndate of repeal means the date on which subsection 11(1) takes effect.\n\nEducation means the Department of Education and Training\n\nopening balance means the amount that is required to be credited to the special account under section 9.\n\nSOETM means Services for Other Entities and Trust Moneys.\n\nSOETM account means the Department of Education, Employment and Workplace Relations 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 2008/14 to establish the Department of Education, Employment and Workplace Relations Services for Other Entities and Trust Moneys Special Account.\n\nthe special account means the Education SOETM Special Account 2018.\n\n5  Establishment of the special account\n\n  For subsection 78(1)(a) of the Act, the Education SOETM Special Account 2018 is established as a special account (the special account).\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 Education.\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, the following amounts 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 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 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\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 a corporate Commonwealth entity, Commonwealth company or another government;\n\n (c) to disburse an amount in connection with joint activities performed on behalf of another government, organisation 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;\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\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 subsection 9(2) (opening balance) is required to be credited to the special account on the date of its establishment.\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.\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 (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 date of repeal;\n2.                      definition of opening balance;\n3.                      definition of SOETM account;\n4.                      definition of SOETM instrument.\n\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_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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation maintains the same scope as its predecessor. It is a direct replacement of the 2008 Financial Management and Accountability Determination 2008/14, modernising the legal framework without expanding the purposes or functions of the special account. The transitional provisions ensure continuity of the same financial arrangements under the new PGPA Act regime."},"complexity_factors":["Short instrument with only 11 sections across 3 Parts","Minimal cross-referencing — primarily references the Public Governance, Performance and Accountability Act 2013 (the 'PGPA Act') and one repealed instrument","Straightforward transitional provisions with a clear 7-day sunset clause for Part 3","Only 8 defined terms in section 4, most of which are simple labels or references to other legislation","No nested exceptions or complex conditional logic — purposes and credits are listed in plain bullet points","Self-executing repeal mechanism (section 11) that automatically tidies up definitions after the transition"],"plain_english_summary":"This creates the Education SOETM Special Account 2018, a dedicated account for money the Department of Education holds on behalf of others, replacing the old 2008 SOETM account and bringing management under current financial rules. It sets how receipts and payments are handled and transfers remaining balances to the new account.\n\nIt affects the Education Secretary, government entities and companies, partner organisations, and members of the public with trust funds or refunds, and is mainly administrative housekeeping."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument replaces the previous SOETM instrument and carries across its balance while defining the same classes of credits and debits (see sections 5–8 and 9–10). It does not expand or narrow the substantive purposes for which funds may be credited or debited, and Part 3’s transitional provisions are temporary (section 11)."},"complexity_factors":["Cross-reference to the PGPA Act powers and commencement mechanics (see sections 2 and 3 referencing subsection 78(1) and 78(3) of the Act).","Defined-term structure that ties operational effect to several specific definitions (section 4: Act, Education, SOETM, SOETM instrument, opening balance).","Transitional mechanics transferring an opening balance from the prior SOETM account into the new account (section 9).","Repeal sequencing and temporary nature of transitional provisions, including automatic repeal of Part 3 after seven days but continuation of its effects (section 11(1) and 11(3)).","Clear but limited categories of credits and debits that dictate cashflow treatment (sections 7–8), which affects who can place funds in and take funds out of the account.","Low statutory discretion: the instrument prescribes purposes and authorises specific classes of credits/debits rather than open-ended delegation (sections 7–8)."],"plain_english_summary":"This determination creates the Education SOETM Special Account, appoints the Secretary of Education as the accountable authority, transfers the balance of the previous SOETM account into the new account, and repeals the earlier instrument. It sets out what money can be credited (trust moneys, fees for services, payments from others) and what the account can be used for (disbursing to beneficiaries, payments for services for other governments or Commonwealth entities, legal repayments, and reducing the account balance)."}},"importantCases":[],"_links":{"self":"/api/acts/pgpa-act-determination-education-soetm-special-account-2018","history":"/api/acts/pgpa-act-determination-education-soetm-special-account-2018/history","analysis":"/api/acts/pgpa-act-determination-education-soetm-special-account-2018/analysis","conflicts":"/api/acts/pgpa-act-determination-education-soetm-special-account-2018/conflicts","importantCases":"/api/acts/pgpa-act-determination-education-soetm-special-account-2018/important-cases","documents":"/api/acts/pgpa-act-determination-education-soetm-special-account-2018/documents"}}