{"id":"F2020L00127","name":"PGPA Act Determination (IRSD Special Account 2020)","slug":"pgpa-act-determination-irsd-special-account-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440374,"registerId":"F2020L00127-fast-fetch-1775956026761","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PGPA Act Determination (IRSD Special Account 2020)","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 (IRSD Special Account 2020)\n\nI, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make the following determination.\n\nDated 11 / 02 / 2020\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................................2\n\n 6  Accountable authority responsible for the special account…………………………....……..2\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 IRSD 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 (IRSD Special Account 2020).\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\naccountable authority has the same meaning as in the Act.\n\nAct means the Public Governance, Performance and Accountability Act 2013.\n\nCommonwealth company has the same meaning as in the Act.\n\nCommonwealth entity has the same meaning as in the Act.\n\nIRSD means Indigenous Remote Service Delivery.\n\nIRSD account means the Indigenous Remote Service Delivery Special Account established by the IRSD instrument.\n\nIRSD instrument means the Financial Management and Accountability Determination 2010/06 – Indigenous Remote Service Delivery Special Account Establishment 2010.\n\nNIAA means the National Indigenous Australians Agency.\n\nthe special account means the IRSD Special Account 2020 established by this instrument.\n\n \n\n5  Establishment of the special account\n\n  For paragraph 78(1)(a) of the Act, the IRSD Special Account 2020 is established as a special account (the 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 the NIAA.\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 received in the course of the performance of functions that relate to a purpose of the special account;\n\n (b) an amount received from any person for a purpose 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\n1.       to support high priority projects in remote Indigenous communities;\n2.      to develop, promote, assist or improve the design, delivery and coordination of governance, community development, infrastructure and services in remote Indigenous communities;\n3.       to support projects that address community priorities agreed between remote Indigenous communities and the Commonwealth;\n4.      to repay amounts credited to the special account to the original payer of such amounts, including the residual after any necessary payments are made for the purposes mentioned in paragraphs (a), (b) or (c) above;\n5.       to disburse an amount in connection with services performed by the NIAA for or on behalf of  a Commonwealth entity, Commonwealth company, government, or other body, in relation to remote Indigenous communities;\n6.       to disburse an amount in connection with an agreement between the Commonwealth and another government, or a joint activity performed for, on behalf of, or together with another government, in relation to remote Indigenous communities;\n7.      to repay an amount where a court order, Act or other law requires or permits the repayment of an amount received;\n8.      to disburse an amount for an activity that is incidental to a purpose of the special account, including but not limited to:\n\n\n(i)         the administration of the special account;\n\n(ii)       direct and indirect costs;\n\n1.        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, 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) of this instrument (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 IRSD account immediately prior to the commencement date in section 2 of this instrument.\n\n\n10  Revocation of IRSD instrument\n\n  For subsection 78(3) of the Act, the IRSD 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 IRSD instrument under section 10 of this instrument (date of repeal).\n2.               For subsection 78(3) of the Act, the following definitions in section 4 of this instrument are repealed on the date of repeal:\n\n\n1.                      definition of IRSD account;\n2.                      definition of IRSD instrument;\n\n\n (3) Despite subsection 11(1) of this instrument, the effects of Part 4 of this instrument remain in force after the date of repeal.\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":"This is a direct replacement of the 2010 IRSD Special Account determination under the updated PGPA Act framework. The purposes and functions remain substantially the same — supporting remote Indigenous communities. The scope has not expanded beyond the original intent; it is a legislative housekeeping exercise to migrate an existing special account from the old Financial Management and Accountability Act framework to the current PGPA Act framework."},"complexity_factors":["Short instrument: 11 sections across 3 parts, approximately 3 pages","Minimal defined terms: 7 definitions in section 4, mostly referencing existing definitions in the parent Act","Straightforward structure: establishment, credits/debits, transitional provisions","Single cross-reference: relies heavily on the Public Governance, Performance and Accountability Act 2013 for operational details","Simple conditional logic: only transitional timing provisions (section 11) involve conditional repeal dates","No nested exceptions or complex provisos"],"plain_english_summary":"The bill creates the IRSD Special Account 2020 under the PGPA Act to hold and manage funds for Indigenous Remote Service Delivery programs, transferring the 2010 account balance into it. Controlled by the NIAA, the account funds agreed projects, governance, infrastructure and administration in remote Indigenous communities and modernises the prior 2010 arrangement."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument replaces and revokes the earlier Financial Management and Accountability Determination 2010/06 and transfers its balance into a newly established IRSD Special Account (sections 9–10). It formalises the NIAA as the accountable authority (section 6) and explicitly authorises a range of debits including an express power to reduce the account balance without making a payment (section 8). Those changes alter administrative control and add an accounting mechanism not spelled out in the revoked instrument (sections 6, 8, 9, 10)."},"complexity_factors":["Cross-references to the PGPA Act and multiple subsections (s78(1)(a),(b),(c),(d) and s78(3)) require reading both instruments together.","Transitional mechanics: automatic transfer of the existing IRSD account balance as the opening balance (section 9) and revocation of the prior instrument (section 10).","Broadly framed credit and debit rules: credits include any amounts received in related functions or from any person (section 7); debits cover a wide range of purposes including projects, inter‑governmental disbursements and repayments (section 8).","An explicit power to reduce the account balance without making a real or notional payment increases interpretive ambiguity about accounting treatment and fiscal effect (section 8(1) subpoint 1).","Assignment of accountability to the NIAA centralises decision‑making but leaves operational detail to agency processes (section 6).","Short, terse drafting with numbered lists and some typographical/ordering irregularities increases implementation uncertainty (Parts 2–3)."],"plain_english_summary":"This instrument creates the IRSD Special Account 2020 under the PGPA Act, transfers the prior IRSD account balance into it, and makes the National Indigenous Australians Agency (NIAA) accountable for managing the account. It sets what money can be credited (amounts received in performing related functions or payments from any person) and what can be spent. The account may fund remote Indigenous community projects and services, make repayments and disbursements under agreements, meet administrative costs, and—explicitly—reduce the account balance without a cash payment."}},"importantCases":[],"_links":{"self":"/api/acts/pgpa-act-determination-irsd-special-account-2020","history":"/api/acts/pgpa-act-determination-irsd-special-account-2020/history","analysis":"/api/acts/pgpa-act-determination-irsd-special-account-2020/analysis","conflicts":"/api/acts/pgpa-act-determination-irsd-special-account-2020/conflicts","importantCases":"/api/acts/pgpa-act-determination-irsd-special-account-2020/important-cases","documents":"/api/acts/pgpa-act-determination-irsd-special-account-2020/documents"}}