{"id":"F2020L01004","name":"PGPA Act Determination (Superannuation Clearing House Special Account 2020)","slug":"pgpa-act-determination-superannuation-clearing-house-special-account-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440561,"registerId":"F2020L01004-fast-fetch-1775956146601","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PGPA Act Determination (Superannuation Clearing House 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 (Superannuation Clearing House Special Account 2020)\n\nI, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make the following determination.\n\nDated     05    /  08   /  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.................................\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 SBSCH determination\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 (Superannuation Clearing House 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\nAct means the Public Governance, Performance and Accountability Act 2013.\n\nSBSCH special account means the Superannuation Clearing House Special Account established by the SBSCH determination.\n\nSBSCH determination means the Financial Management and Accountability Determination 2010/05 – Superannuation Clearing House Special Account Establishment 2010.\n\nSuperannuation Clearing House means the Australian Taxation Office in its capacity as an approved clearing house (within the meaning of the Superannuation Guarantee (Administration) Act 1992).\n\nthe special account means the Superannuation Clearing House 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 Superannuation Clearing House 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 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, amounts received by the Superannuation Clearing House from any person (including an employer) for one or more purposes of the special account may be credited to the special account\n\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 make payments on behalf of small business employers to:\n  1.             superannuation funds (within the meaning of the Superannuation Industry (Supervision) Act 1993); and\n  2.             retirement savings accounts (within the meaning of the Retirement Savings Accounts Act 1997); and\n  3.             superannuation schemes (within the meaning of the Superannuation Guarantee (Administration) Act 1992);\n2.                      to repay to an original payer amounts credited to the special account, including the residual after any necessary payments are made for the purpose mentioned in paragraph (a);\n3.                      to reduce the balance of the special account (and, therefore, the available appropriation for the special account) without making a real or notional payment;\n4.                      to repay an amount where a court order, Act or other law requires or permits the repayment of an amount received. \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 SBSCH special account immediately prior to the commencement of this instrument.\n\n\n10  Revocation of SBSCH determination\n\n  For subsection 78(3) of the Act, the SBSCH determination 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 SBSCH determination 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 SBSCH determination;\n2.                      definition of SBSCH 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":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument replaces and revokes the earlier SBSCH determination and re-establishes the special account under the PGPA Act while transferring the prior account balance as the opening balance (ss9–10). It preserves the same narrow purposes for debits and allowed credits (s8) and thus does not change substantive scope; it is an administrative re-establishment and transitional sequencing rather than a new policy direction."},"complexity_factors":["Cross-references to PGPA Act subsections (ss78(1)(a)–(d)) increase legal precision required for establishment and authority (see ss2–6).","Multiple external statute references for payment targets — Superannuation Industry (Supervision) Act 1993, Retirement Savings Accounts Act 1997 and Superannuation Guarantee (Administration) Act 1992 — require interoperability checks (s8).","Transitional mechanics: revocation of the prior SBSCH determination, immediate transfer of opening balance, and a timed repeal of Part 3 with effects preserved creates an unusual temporal sequencing to implement (ss9–11).","Accounting mechanism allowing a reduction of the account balance without making a real or notional payment is an administrative bookkeeping power that affects appropriation availability (s8(1)(3)).","Operational coordination: the ATO acts as the clearing house while the Commissioner is the accountable authority, requiring clear roles and processes for receipts, credits and debits (ss6–7).","Limited regulatory discretion: purposes and credits/debits are narrowly defined, reducing interpretive complexity but requiring strict compliance with the listed purposes (s8)."],"plain_english_summary":"This instrument establishes the Superannuation Clearing House Special Account 2020, appoints the Commissioner of Taxation as its accountable authority, and allows the Australian Taxation Office (as the approved clearing house) to credit the account with amounts received from any person, including employers, to be used for making superannuation payments and certain repayments (ss5–8).\n\nIt revokes the prior SBSCH determination and transfers that account’s balance as the opening balance (ss9–10). Who pays: employers/participants; who decides: Commissioner of Taxation; the measure is an administrative re‑establishment and balance transfer rather than a new policy of broad scope."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as its predecessor. It is a direct replacement of the 2010 Superannuation Clearing House Special Account determination, modernising the legislative framework without expanding the underlying purpose. The transitional provisions ensure continuity of the same clearing house function under the newer PGPA Act framework."},"complexity_factors":["Short instrument with only 11 sections across 3 Parts","Minimal defined terms (only 4 definitions in section 4)","Straightforward purpose-based structure (establishment, operations, transitional provisions)","Limited cross-referencing — primarily references to the Public Governance, Performance and Accountability Act 2013 (the \"PGPA Act\")","Simple conditional logic with clear purposes listed in section 8","Self-terminating transitional provisions (Part 3 repeals itself after 7 days)"],"plain_english_summary":"This law creates the Superannuation Clearing House Special Account 2020, a dedicated ATO‑managed account that lets small employers send a single payment for staff superannuation while the ATO distributes it to employees’ chosen funds or accounts. It affects small businesses, their employees, and the Commissioner of Taxation, reducing administrative burden and helping ensure super entitlements are paid. The new account replaces and absorbs the old 2010 clearing house account."},"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-superannuation-clearing-house-special-account-2020","history":"/api/acts/pgpa-act-determination-superannuation-clearing-house-special-account-2020/history","analysis":"/api/acts/pgpa-act-determination-superannuation-clearing-house-special-account-2020/analysis","conflicts":"/api/acts/pgpa-act-determination-superannuation-clearing-house-special-account-2020/conflicts","importantCases":"/api/acts/pgpa-act-determination-superannuation-clearing-house-special-account-2020/important-cases","documents":"/api/acts/pgpa-act-determination-superannuation-clearing-house-special-account-2020/documents"}}