{"id":"F2015L00091","name":"Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2014-2015","slug":"public-governance-performance-and-accountability-section-75-transfers-determination-2014-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":92656,"registerId":"commonwealth-F2015L00091-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This is the Public Governance, Performance and Accountability (Section 75 Transfers) Determination 2014‑2015.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under section 75 of the Public Governance, Performance and Accountability Act 2013.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n> Agency means an Agency within the meaning of an Appropriation Act.\n\n> Appropriation Act means:\n\n the Appropriation Act (No. 1) 2014‑2015; or\n the Appropriation Act (No. 2) 2014‑2015; or\n the Appropriation (Parliamentary Departments) Act (No. 1) 2014‑2015; or\n the Appropriation Act (No. 3) 2014‑2015; or\n the Appropriation Act (No. 4) 2014‑2015; or\n the Appropriation (Parliamentary Departments) Act (No. 2) 2014‑2015; or\n the Appropriation Act (No. 5) 2014‑2015; or\n the Appropriation Act (No. 6) 2014‑2015.\n\n appropriation item means an item within the meaning of an Appropriation Act.","sortOrder":3},{"sectionNumber":"4A","sectionType":"section","heading":"Amendment of Appropriation Acts","content":"#### 4A Amendment of Appropriation Acts\n\n The Appropriation Acts have effect as if:\n\n references in the Acts to the Department of Education were references to the Department of Education and Training; and\n references in the Acts to the Education Portfolio were references to the Education and Training Portfolio; and\n references in the Acts to the Department of Industry or the Department of Industry and Science were references to the Department of Industry, Innovation and Science; and\n references in the Acts to the Industry Portfolio or the Industry and Science Portfolio were references to the Industry, Innovation and Science Portfolio; and\n references in the Acts to the Department of Agriculture were references to the Department of Agriculture and Water Resources; and\n references in the Acts to the Agriculture Portfolio were references to the Agriculture and Water Resources Portfolio; and\n references in the Acts to the Department of Communications were references to the Department of Communications and the Arts; and\n references in the Acts to the Communications Portfolio were references to the Communications and the Arts Portfolio.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Amendment of Appropriation Act (No. 1) 2014‑2015","content":"#### 5 Amendment of Appropriation Act (No. 1) 2014‑2015\n\n The section applies to the Appropriation Act (No. 1) 2014‑2015.\n\n The Act has effect as follows:\n\n as if Outcome 3 for the Department of Education and Training in Schedule 1 to the Act were replaced with the following outcome:\n\n| | Promote growth in economic productivity and social wellbeing through access to quality higher education, international education and international quality research, skills and training |\n| --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\n as if the following outcome were included for the Department of Agriculture and Water Resources in Schedule 1 to the Act:\n\n| | Outcome 3Improve the health of rivers and freshwater ecosystems and water use efficiency through implementing water reforms, and ensuring enhanced sustainability, efficiency and productivity in the management and use of water resources |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| | |\n\n as if the following outcome were included for the Department of Communications and the Arts in Schedule 1 to the Act:\n\n| | Outcome 2Participation in, and access to, Australia’s arts and culture through developing and supporting cultural expression |\n| --- | ---------------------------------------------------------------------------------------------------------------------------- |\n\n as if the following outcome were included for the Department of Health in Schedule 1 to the Act:\n\n| | Outcome 11Improved wellbeing for older Australians through targeted support, access to quality care and related information services |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------ |\n\n The Act has effect:\n\n as if appropriation items in Schedule 1 to the Act were increased or decreased in accordance with the following table; and\n if the table specifies an increase for an appropriation item which is an appropriation item that has effect because of this determination - as if the increase were from a nil amount.\n\n```html\n

Amendments of appropriation items

Item

Agency

Appropriation item

Increase (+)/
decrease(-)
($’000)

1

Department of Social Services

Administered item, Outcome 2

+181,719

2

Department of Education and Training

Administered item, Outcome 1

-181,719

3

Department of Education and Training

Administered item, Outcome 3

+556,127

4

Department of the Treasury

Administered item, Outcome 1

+6,856

5

Department of Industry and Science

Administered item, Outcome 1

-562,983

6

Australian Securities and Investments Commission

Departmental item

+634

7

Department of the Treasury

Departmental item

-260

8

Department of Education and Training

Departmental item

+22,506

9

Department of Social Services

Departmental item

-23,393.53857

10

Department of Industry, Innovation and Science

Departmental item

-34,063

11

Department of Agriculture and Water Resources

Administered item, Outcome 3

+25,851.81757

12

Department of the Environment

Administered item, Outcome 4

-25,851.81757

13

Department of Agriculture and Water Resources

Departmental item

+4,614

14

Department of the Environment

Departmental item

-4,714

15

Office of the Commonwealth Ombudsman

Departmental item

+614

16

Private Health Insurance Ombudsman

Departmental item

-614

17

Department of Communications and the Arts

Departmental item

+756

18

Attorney-General’s Department

Departmental item

-756

19

Administrative Appeals Tribunal

Departmental item

+29,754.98457

20

Migration Review Tribunal and Refugee Review Tribunal

Departmental item

-20,855.446

21

Department of Health

Departmental item

+34,787

22

Department of Human Services

Departmental item

-8,814

23

Department of Infrastructure and Regional Development

Departmental item

-296

24

Department of Health

Administered item, Outcome 11

+174,341.62054

25

Department of Social Services

Administered item, Outcome 3

-174,341.62054

26

Department of Immigration and Border Protection

Departmental item

+43,047.51663

27

Australian Customs and Border Protection Service

Departmental item

-43,047.51663

28

Department of Communications and the Arts

Administered item, Outcome 2

+5,397.82953

29

Attorney-General’s Department

Administered item, Outcome 2

-5,397.82953

30

Department of the Prime Minister and Cabinet

Departmental item

+100

\n```","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Amendment of Appropriation Act (No. 2) 2014‑2015","content":"#### 6 Amendment of Appropriation Act (No. 2) 2014‑2015\n\n The section applies to the Appropriation Act (No. 2) 2014‑2015.\n\n The Act has effect:\n\n as if appropriation items in Schedule 2 to the Act were increased or decreased in accordance with the following table; and\n if the table specifies an increase for an appropriation item which is an appropriation item that has effect because of this determination as if the increase were from a nil amount.\n\n```html\n

Amendments of appropriation items

Item

Agency

Appropriation item

Increase (+)/
decrease(-)
($’000)

1

Australian Securities and Investments Commission

Other departmental item (Equity Injections)

+2,613

2

Department of the Treasury

Other departmental item (Equity Injections)

-2,613

3

Department of Agriculture and Water Resources

State, ACT, NT and local government item, Outcome 3

+5,500

4

Department of the Environment

State, ACT, NT and local government item, Outcome 4

-5,500

5

Department of Agriculture and Water Resources

Administered assets and liabilities item

+37,780.32955

6

Department of the Environment

Administered assets and liabilities item

-37,780.32955

7

Department of Immigration and Border Protection

Other departmental item (Equity Injections)

+12,911.82389

8

Australian Customs and Border Protection Service

Other departmental item (Equity Injections)

-12,911.82389

\n```\n\n The Act has effect as follows:\n\n in Schedule 1, repeal:\n\n| Department of the Environment | Improve the health of rivers and freshwater ecosystems and water use efficiency through implementing water reforms, and ensuring enhanced sustainability, efficiency and productivity in the management and use of water resources | Minister for the Environment | Minister for the Environment |\n| ----------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------- | ---------------------------- |\n\n substitute:\n\n| Department of Agriculture and Water Resources | Improve the health of rivers and freshwater ecosystems and water use efficiency through implementing water reforms, and ensuring enhanced sustainability, efficiency and productivity in the management and use of water resources | Minister for Agriculture and Water Resources | Minister for Agriculture and Water Resources |\n| --------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------- | -------------------------------------------- |\n\n as if the following outcome for the Department of Agriculture and Water Resources were included in Schedule 2 to the Act:\n\n| | Outcome 3 -Improve the health of rivers and freshwater ecosystems and water use efficiency through implementing water reforms, and ensuring enhanced sustainability, efficiency and productivity in the management and use of water resources |\n| --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Amendment of Appropriation Act (No. 3) 2014-2015","content":"#### 7 Amendment of Appropriation Act (No. 3) 2014-2015\n\n The section applies to the Appropriation Act (No. 3) 2014-2015.\n The Act has effect:\n\n as if appropriation items in Schedule 1 to that Act were increased or decreased in accordance with the following table; and\n if the table specifies an increase for an appropriation item which is an appropriation item that has effect because of this determination - as if the increase were from a nil amount.\n\n```html\n

Amendment of appropriation items

Item

Agency

Appropriation item

Increase (+)/
decrease (-)
($’000)

1

Office of the Commonwealth Ombudsman

Departmental item

+97

2

Private Health Insurance Ombudsman

Departmental item

-97

3

Administrative Appeals Tribunal

Departmental item

+23,429

4

Migration Review Tribunal and Refugee Review Tribunal

Departmental item

-23,429

5

Department of Immigration and Border Protection

Departmental item

+63,802.67648

6

Australian Customs and Border Protection Service

Departmental item

-63,802.67648

\n```","sortOrder":7},{"sectionNumber":"8","sectionType":"section","heading":"Amendment of Appropriation Act (No. 4) 2014-2015","content":"#### 8 Amendment of Appropriation Act (No. 4) 2014-2015\n\n The section applies to the Appropriation Act (No. 4) 2014-2015.\n The Act has effect:\n\n as if appropriation items in Schedule 2 to that Act were increased or decreased in accordance with the following table; and\n if the table specifies an increase for an appropriation item which is an appropriation item that has effect because of this determination - as if the increase were from a nil amount.\n\n```html\n

Amendments of appropriation items

Item

Agency

Appropriation item

Increase (+)/
decrease (-)
($’000)

1

Department of Immigration and Border Protection

Other departmental item (Equity Injections)

+16,074

2

Australian Customs and Border Protection Service

Other departmental item (Equity Injections)

-16,074

\n```","sortOrder":8},{"sectionNumber":"9","sectionType":"section","heading":"Amendment of Appropriation Act (No. 5) 2014-2015","content":"#### 9 Amendment of Appropriation Act (No. 5) 2014-2015\n\n The section applies to the Appropriation Act (No. 5) 2014-2015.\n The Act has effect as if the following outcome were included for the Department of Health in Schedule 1 to the Act:\n\n| | Outcome 11Improved wellbeing for older Australians through targeted support, access to quality care and related information services |\n| --- | ------------------------------------------------------------------------------------------------------------------------------------ |\n\n The Act has effect:\n\n as if appropriation items in Schedule 1 to that Act were increased or decreased in accordance with the following table; and\n if the table specifies an increase for an appropriation item which is an appropriation item that has effect because of this determination - as if the increase were from a nil amount.\n\n```html\n

Amendments of appropriation items

Item

Agency

Appropriation item

Increase (+)/
decrease (-)
($’000)

1

Department of Health

Administered item, Outcome 11

+46,689

2

Department of Social Services

Administered item, Outcome 3

-46,689

\n```","sortOrder":9}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The determination changes the practical scope of the 2014–15 Appropriation Acts by reassigning funding lines, substituting outcomes and updating agency/portfolio names (notably under s 4A and the amendment tables in ss 5–9). Those amendments shift statutory responsibility and budgetary control among agencies rather than creating new programmatic purposes; affected departments must assume or relinquish administered and departmental items as specified."},"complexity_factors":["Multiple Appropriation Acts amended (Appropriation Acts No.1–No.6 2014–15) requiring cross‑instrument reconciliation (see ss 4A, 5–9).","Numerous line‑by‑line transfers of appropriation items with positive and negative adjustments, including fractional amounts (schedules in ss 5–9).","Renaming/substitution of departments and portfolios (s 4A) with consequential changes to outcome descriptions and ministerial responsibility (ss 5, 6).","Mixture of departmental vs administered items and assets/liabilities entries, which affect accounting treatment and financial statements (schedules in ss 5–8).","Legal technique of treating Acts 'as if' (creates retrospective or deemed effects) increases complexity for statutory interpretation and audit (ss 4A, 5–9).","Operational implications for agencies: reallocations concentrate gains/losses, require internal reallocation of staff and systems, and create short‑term compliance burdens."],"plain_english_summary":"This determination, made under s.75 of the PGPA Act, amends the 2014–15 Appropriation Acts to update department/portfolio names, add or replace specified outcomes and reallocate appropriation items between agencies by the dollar amounts listed (see ss 4A, 5–9). It affects Commonwealth departments, ministers and program budgets by moving statutory funding and administrative responsibility; departments must adjust accounting, reporting and program administration, producing concentrated budget gains and losses and additional compliance/bookkeeping effort."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2401},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The determination operates squarely within the scope of section 75 of the PGPA Act, which specifically authorizes the Finance Minister to transfer appropriations between Commonwealth entities when functions are moved. While the instrument covers numerous transfers across multiple departments, this breadth is consistent with the enabling power's intent to facilitate machinery of government changes."},"complexity_factors":["Amends five separate Appropriation Acts simultaneously (Nos. 1, 2, 3, 4 and 5 of 2014-2015)","Contains detailed financial schedules with over 30 line items specifying transfers down to cents (e.g., $23,393.53857)","Requires understanding of 'machinery of government' terminology and departmental restructures","Uses legislative fiction language ('as if') to treat existing Acts as containing new text","Distinguishes between 'administered items' (program funding) and 'departmental items' (running costs)"],"plain_english_summary":"This instrument reallocates budget appropriations to match a major machinery-of-government reshuffle, using powers under the Public Governance, Performance and Accountability Act 2013 to retitle departments, transfer funds between agencies, and establish new funding outcomes where responsibilities move. It affects departments such as Education, Agriculture, Health and Immigration, ensuring taxpayer funds legally follow shifted functions so programs remain funded and operable."}},"importantCases":[],"_links":{"self":"/api/acts/public-governance-performance-and-accountability-section-75-transfers-determination-2014-2015","history":"/api/acts/public-governance-performance-and-accountability-section-75-transfers-determination-2014-2015/history","analysis":"/api/acts/public-governance-performance-and-accountability-section-75-transfers-determination-2014-2015/analysis","conflicts":"/api/acts/public-governance-performance-and-accountability-section-75-transfers-determination-2014-2015/conflicts","importantCases":"/api/acts/public-governance-performance-and-accountability-section-75-transfers-determination-2014-2015/important-cases","documents":"/api/acts/public-governance-performance-and-accountability-section-75-transfers-determination-2014-2015/documents"}}