The determination is grounded in three core concepts: the Ministerial power under the Federal Financial Relations Act 2009, the idea of general purpose financial assistance as the objective of the payment, and the logistical mechanism of a dated, tabulated payment schedule.

1. Ministerial power. The covering text states that the Minister "make[s] this determination under subsection 9(1) of the Federal Financial Relations Act 2009." The determination therefore is an exercise of a statutory administrative power to determine amounts payable as general purpose assistance. The document itself contains no further delegation, limitation, or conditionality, and is structured as a formal ministerial determination.

2. Purpose: general purpose financial assistance. Clause 3 uses the phrase "for the purpose of making a grant of general purpose financial assistance to those States." The instrument therefore labels the payments as being directed to the familiar policy category of general purpose financial assistance. The text does not add sub‑purposes or earmarks, and does not specify reporting or use restrictions in the document itself. The operative language is declaratory: specified amounts are to be paid to the States for that purpose.

3. Tabulated, dated payment. The core operational mechanism is the table titled "General purpose financial assistance for payment on 23 December 2019." The table runs jurisdiction by jurisdiction and records monetary amounts. Notably, only Western Australia and the Australian Capital Territory are allocated non‑zero payments, together totalling $55,393,365.39. All other States and the Northern Territory are shown with a dash in the amount column, which in context functions as a nil payment on this occasion. The presence of a specific payment date makes this a scheduling instrument for Commonwealth payments rather than a structural change to entitlements.

Other textual features worth noting as concepts: the instrument commences immediately upon making (clause 2), and the formal signature and date record the administrative moment of exercise. The determination repeats the instrument name and many sections verbatim elsewhere in the document; this duplication does not introduce additional substantive content but is a drafting feature of the printed text.

The determination contains no express clauses on adjustments, offsets, repayment, compliance conditions, monitoring, audit, or dispute resolution. It also contains no express reference to appropriation authority or to the allocation of accounting responsibility. The instrument therefore functions narrowly to instruct a payment schedule pursuant to the statutory power it invokes.

Primary recipients. The direct recipients named in the table are Western Australia and the Australian Capital Territory, which are allocated $52,003,603.75 and $3,389,761.64 respectively. Those jurisdictions together receive the entire specified total of $55,393,365.39 on the payment date given. The other States , New South Wales, Victoria, Queensland, South Australia, Tasmania , and the Northern Territory are shown in the table with a dash in the amount column, signifying that they are not allocated any funds under this single determination.

The Commonwealth executive. The payments are to be made by or on behalf of the Commonwealth as the payer. Clause 3 directs that the amounts "are to be paid to the States," which implies an operational obligation, within existing Treasury and payment systems, to make the transfers identified. The determination is the Ministerial instrument that authorises or records those payments; the departments charged with delivering payments (typically the Department of Finance/Treasury or the agency administering federal payments) carry operational responsibility to process the transfers. The instrument itself makes no explicit administrative assignment, but the signature block shows the decisionmaker and the date of exercise.

State and Territory fiscal authorities. Receiving jurisdictions must accept the amounts and treat them as general purpose financial assistance. The determination does not set conditions or reporting requirements; nevertheless the relevant State or Territory finance/treasury agencies will need to account for receipt and reconcile it against Commonwealth records and their internal budgets. The determination does not specify how the amounts are to be disclosed by the States, but the payment purpose is explicit in the instrument.

Parliament and auditors. The instrument is a formal exercise of the Ministerial power under the Federal Financial Relations Act 2009. Parliamentarians, parliamentary departments, central agencies and auditors will be affected as parties that scrutinise and record Commonwealth expenditures. The instrument’s date and table provide the documentary basis that auditors and parliamentary financial officers will use to reconcile payments.

Taxpayers and public finances. The ultimate economic cost is borne by the Commonwealth (and thereby, indirectly, taxpayers). The instrument reassigns $55,393,365.39 from Commonwealth accounts to two jurisdictions. The impacts on prices, service delivery or tax settings within the States are not specified in the document; the determination only records the fund flow.

Stakeholders excluded by omission. The fact that five States and the Northern Territory receive nil allocations on this determination is itself an effect: those jurisdictions receive no specific payment from this instrument and retain their existing Commonwealth funding arrangements unchanged by this determination. The instrument therefore has concentrated benefits for two jurisdictions and no immediate distributional effect for the others under this determination.

Duties imposed on the Commonwealth. Clause 3 imposes an operational duty to pay the amounts specified in the table "to the States for the purpose of making a grant of general purpose financial assistance to those States." That wording establishes a payment obligation on the Commonwealth side: the amounts must be paid in accordance with the terms of the determination. Clause 2 imposes a temporal duty, by commencing the determination on the day it is made; the table heading sets payment for 23 December 2019, which creates a narrow operational window for payment processing.

Ministerial decision right. The instrument is an exercise of the Minister's power under subsection 9(1) of the Federal Financial Relations Act 2009, as stated on the face of the determination. The instrument therefore records the Minister's right to determine and specify payments under that statutory authority. The document itself does not set out limits on that power but invokes it as the legal source.

States' right to receive funds. The table identifies amounts to be paid to specified States and Territories; Western Australia and the Australian Capital Territory acquire the right to receive the listed amounts under this determination. The text describes the payments as being "for the purpose of making a grant of general purpose financial assistance to those States," which operates as the stated purpose for which the funds are provided. The determination does not, however, articulate additional entitlements, conditions, or strings attached; it therefore confers a right to the funds in its present terms without expressing public‑law conditions in the instrument itself.

Absence of duties on recipient States. The instrument contains no express obligations, reporting obligations, accountability conditions or use restrictions imposed on the recipient States within its operative text. Accordingly, other than the declared purpose phrase, the determination does not specify duties that the receiving States must perform as a condition of receiving the money. Any obligations beyond receipt and standard financial reporting would need to arise from other laws, agreements, or internal State practices, but they are not stated here.

No penalties or enforcement clauses. The determination contains no provisions imposing penalties, sanctions, or enforcement regimes tied to the payment or use of the funds. It does not specify processes for resolving disputes about payment amounts or timing. In short, the instrument creates an entitlement to the funds and an obligation on the Commonwealth to make the transfers identified but does not itself create ancillary regulatory duties or sanctions.

Practical administrative duties. Operationally, Treasury or the relevant Commonwealth payment agency must ensure that the sums are disbursed to the correct jurisdictions and on the named payment date. State and Territory treasuries must accept and reconcile receipts, classify them as general purpose financial assistance in their accounts, and integrate them into their internal budgeting and financial statements. The instrument provides the documentary basis needed for those accounting entries but does not specify bookkeeping conventions.

The text of this determination contains no express penalties, sanctions, enforcement procedures, or administrative remedies. It is a payment specification instrument and does not create an enforcement regime or prescribe consequences for misuse, non‑receipt, late receipt, or misapplication of funds. Clause 3 directs that the amounts "are to be paid to the States" for the stated purpose, and clause 2 fixes commencement, but neither clause nor any other text prescribes enforcement mechanisms.

Consequences of silence. Because the determination does not articulate penalties, compliance oversight and potential sanctioning would, if relevant, have to derive from other legal instruments or general financial management frameworks. The determination itself must be read alongside the Federal Financial Relations Act 2009 and any appropriation and departmental financial management rules that govern Commonwealth payments and State receipts. The determination expressly relies on subsection 9(1) of the Federal Financial Relations Act 2009 as its statutory basis; any enforcement questions related to the validity, procedural regularity, or proper exercise of the s 9(1) power would therefore be framed by the Act and broader public law principles, although those are not set out in this document.

Remedial avenues not provided here. The instrument does not provide administrative appeal rights or dispute resolution processes for States that do not receive funds under this determination. It likewise does not specify how errors in payment amounts, late payment, or non‑receipt are to be remedied. In practice, such matters would be handled through Commonwealth administrative processes, intergovernmental correspondence, and possible recourse to parliamentary oversight or judicial review, but the determination itself remains silent.

Operational enforcement responsibilities. Practical enforcement of the payment obligation falls on Commonwealth agencies responsible for executing payments. These agencies must process the amounts by the date specified in the table. If a payment were not made as specified, the instrument would nonetheless exist as evidence of the Ministerial intention to make the transfer, and the operational failure would be addressed through administrative channels outside the instrument’s text.

Financial audit and parliamentary oversight. While the determination contains no internal audit or reporting clauses, the payment will attract ordinary Commonwealth financial auditing and parliamentary scrutiny processes. Auditors and parliamentary financial officers will rely on the signed determination and payment records to verify that the specified transfers occurred and reconcile them against Commonwealth accounts. The instrument therefore generates documentary obligations for auditors and parliamentary staff to examine, but it does not itself prescribe enforcement measures.

Statutory basis. The determination explicitly states it is made "under subsection 9(1) of the Federal Financial Relations Act 2009." That invocation anchors this instrument within the grant architecture of the Federal Financial Relations Act 2009. The determination thereby operates as a statutory instrument executed under the authority of that Act. The instrument itself does not reproduce or restate the contents of s 9(1), but it cites that provision as the legal source of the Ministerial power used.

Relationship to appropriation and payment regimes. The determination specifies amounts and a payment date; however, it does not itself include an appropriation. The payment of Commonwealth funds must be consistent with broader Commonwealth financial management and appropriation requirements. The determination does not mention appropriation legislation or budget authority, therefore its practical operation depends on the existence of appropriate appropriation and departmental authorisation under the Commonwealth’s financial management framework. The instrument does not alter or amend other Acts; it is an applied administrative determination that sits within the broader legal framework governing Commonwealth expenditures.

Interaction with State law and accounting. The amounts are given "to the States for the purpose of making a grant of general purpose financial assistance to those States." That phrasing is procedural and does not purport to alter State law regimes. The recipient States will treat the incoming funds in accordance with their own legal and accounting rules for grants and revenue. The determination does not impose Commonwealth legal conditions that would preclude the States from using funds within their own legislated competencies, nor does it purport to override State law; instead it supplies funds for the stated purpose.

No cross‑referenced conditions. The instrument does not reference other determinations, memoranda of understanding, or agreements. It does not, on its face, amend or repeal any earlier determinations. Where conditions or intergovernmental arrangements exist regarding general purpose financial assistance, they are not restated here. The determination therefore interacts with other laws only in that it is an exercise of a statutory power under the Federal Financial Relations Act 2009 and must be implemented within the Commonwealth’s appropriation and financial management regime.

Administrative oversight and audit laws. While the determination itself is silent on oversight, audit, or reporting, receipt of Commonwealth funds by States will generally fall within the ambit of public sector auditing processes and financial reporting requirements applicable to Commonwealth payments and State accounts. The instrument provides the documentary basis a court, parliamentary committee, or auditor would use to examine whether the Commonwealth executed the payment in accordance with the Minister's determination. Any legal questions about the validity of the determination as an exercise of s 9(1) would be resolved under the Federal Financial Relations Act 2009 and general administrative law principles, none of which are set out in this document.

The determination text as provided contains no express amendment schedule, no revocation clause, and no procedural provisions for future amendment. The instrument does include repetition of the instrument title and operative clauses in the document, but that duplication appears to be a drafting or formatting repetition rather than an amendment or an additional determination.

Single occasion instrument. The table identifies a single payment event "for payment on 23 December 2019." There is no clause in the instrument creating a recurring entitlement or scheduling further payments. The wording of clause 3 , "The amounts specified in the following table are to be paid to the States for the purpose of making a grant of general purpose financial assistance to those States" , indicates this determination concerns a specific set of amounts and a specific payment date. As such, there is no internal amendment pathway in the instrument itself because it is not framed as an ongoing instrument subject to periodic change.

No recorded prior versions or amendments in the text. The version provided contains no marginal notes indicating previous versions, nor does it include a history of amendment entries. The instrument is dated and signed by the Minister, Michael Sukkar, dated 16 December 2019. The absence of amendment history in the text supplied indicates that, within this document, the determination is the operative record of the Minister’s decision as at 16 December 2019.

Practical amendment routes. Although the determination does not itself set out an amendment mechanism, the statutory scheme under which it is made (the Federal Financial Relations Act 2009) would typically allow the Minister to make subsequent determinations or to repeal or replace earlier determinations by exercising the same statutory power. The instrument provides no further detail on that point. Therefore, in practice, any change to the payments, reallocation of the amounts, or revocation would require a further determination made under the same statutory authority.

Duplicate headings and textual repetition. The supplied text repeats the name and sections of the determination in full in multiple places. That repetition does not represent an amendment entry but is a drafting feature. For record‑keeping and legal drafting practitioners, the repetition should be treated as duplication rather than as an amendment or conferral of additional rights.

No indication of retrospective amendment. The instrument indicates commencement on the day it is made and a payment date a week later. There is no provision for or suggestion of retrospective amendment to alter previously enacted payments; any change to a payment that has already been executed would require administrative or legal steps external to this determination, none of which are described.

The text supplied contains no reference to any litigation, court decisions, judicial review proceedings, or legal challenges concerning this determination. It is a straightforward ministerial payment determination and the document does not identify any disputes, contested interpretations, or references to prior case law.

Implications of silence on litigation. The absence of litigation references in the instrument should not be taken to mean that litigation is impossible; it simply means this instrument, as presented, does not record any past or pending legal proceedings. Any challenge to the validity of the determination or the lawfulness of its exercise under subsection 9(1) of the Federal Financial Relations Act 2009 would be pursued in the courts under general administrative law and judicial review principles, but the instrument itself contains no information about such proceedings.

Practical avenues if a dispute arose. If a dispute were to arise concerning payment, non‑payment, or the interpretation of this determination, affected parties would rely on the determination’s text , including the signature, the date, the payment table and the statutory citation to s 9(1) , as the primary documentary evidence of the Minister’s decision. The instrument’s clear statement of amounts and payment date would be the baseline for any legal claim alleging failure to honour or error in execution; however, the instrument does not provide an internal dispute resolution mechanism.

No named administrative or parliamentary inquiries in the document. The text does not refer to any parliamentary reports, committee findings, or administrative reviews that led to these allocations. It is therefore not possible from this document to trace an administrative or legislative backstory, or to identify any public inquiries or litigation that influenced the outcome.

Interpretation of dashes. The table shows a dash for most jurisdictions under the column "Amount of General purpose financial assistance." That dash should be treated as a nil monetary entry for the purposes of this determination; the instrument does not allocate any funds to those jurisdictions on 23 December 2019. Users should avoid assuming that a dash indicates "not applicable" or an omission: in context it functions as a deliberate nil allocation on this occasion. Verifiers must treat the dash as zero when reconciling totals.

Timing mismatch risk. The determination is signed and dated 16 December 2019 and the table heading specifies payment on 23 December 2019. Practitioners should be alert that the instrument "commences on the day on which it is made" (clause 2) but the payment date is a week later. Financial officers must schedule disbursements to align with the stated payment date, and ensure that appropriation and payment processes are in place within that short operational window.

One‑off versus ongoing funding. The instrument specifies a single scheduled payment and contains no clause indicating recurrent funding or a formula. Treat it as a one‑off transfer, not a change to ongoing entitlements. Do not assume continuity beyond this determination unless a subsequent determination or legislative instrument provides for it.

Purpose language: what "for the purpose of making a grant" means. The operative wording states the amounts "are to be paid to the States for the purpose of making a grant of general purpose financial assistance to those States." That phrasing is administrative; it provides the declared purpose but does not expressly create binding Commonwealth control over how the States are to use the funds. Practitioners should not infer conditionality, reporting obligations or Commonwealth oversight from this phrase alone, because none are set out here.

Lack of conditions, reporting, or enforcement clauses. There are no express requirements attached to receipt of funds in the document. If compliance or accountability obligations are necessary, they must arise from separate agreements or statutory instruments. Do not assume this determination creates those obligations.

Rounding and cents precision. The amounts are specified to two decimal places. When reconciling payments, ensure exact cents match the determination to avoid small reconciling items. The total adds the two listed amounts; verify that accounting systems preserve cents to reconcile to the stated total $55,393,365.39.

Drafting duplication in the text. The supplied document repeats sections and headings; treat the repetition as editorial duplication. Legal officers should prefer the first clear statement of each clause for drafting interpretation, and avoid assuming that the repetition alters substance.

Responsibility for payment execution. While the determination records the Ministerial decision, it does not specify which Commonwealth agency or Treasury account will execute the payment. Operational staff need to confirm the correct payment mechanism and appropriation authority before processing. Do not proceed on the basis of this instrument alone without confirming appropriation and payment authority with the relevant central agencies.

For Commonwealth officials executing the payment:

• Treat this determination as an operative instruction to disburse $52,003,603.75 to Western Australia and $3,389,761.64 to the Australian Capital Territory on or by 23 December 2019, consistent with clause 3 and the table heading. Use the signed, dated determination (16 December 2019) as authorising documentation.

• Confirm appropriation authority and accounting entries before releasing funds. The instrument does not itself mention appropriation; ensure the disbursement is supported by the relevant appropriation legislation and internal departmental delegations.

• Preserve an auditable trail: retain the signed determination, payment authorisations, bank transfer records, and reconciliation sheets showing the total of $55,393,365.39 and its allocation to the two jurisdictions. Account for cents precisely to match the two decimal points used in the table.

• Coordinate intergovernmental notifications. Notify Western Australia and the Australian Capital Territory finance/treasury contacts of the imminent transfer, including the exact amounts and payment timing, and provide confirmation documentation to enable their receipt and reconciliation.

For State and Territory finance departments:

• Prepare to accept and reconcile the stated amounts on 23 December 2019 as "general purpose financial assistance." Record the incoming transactions against appropriate revenue lines and include the determination reference in your internal records.

• Treat the determination as evidence of Commonwealth intent and payment; absent additional Commonwealth conditions in the instrument, treat funds as ordinary general purpose assistance for budgeting and reporting purposes unless other agreements impose conditions.

• Inform internal auditors and budget officers of the incoming payment and ensure systems are prepared to credit the correct accounts and reflect the funds in year‑end financial statements.

For auditors and parliamentary financial officers:

• Use the signed determination and table as primary documentary evidence when verifying that the Commonwealth executed the payment as specified. Check the payment date and trace actual bank transfers to ensure amounts and timing align.

• Where questions arise concerning the absence of conditions or reporting, confirm whether any separate agreements or subsequent determinations impose additional requirements; if none exist, note the absence of conditions in audit reports.

For legal advisers and compliance officers:

• Note that the determination is made under subsection 9(1) of the Federal Financial Relations Act 2009. If questions arise about the validity, scope, or procedural regularity of the determination, review the parent Act and ministerial delegation records to verify that the Minister had the requisite authority and that required processes were followed.

• Where disputes about non‑receipt or payment errors occur, raise them through Commonwealth administrative channels, citing the determination as authorisation for the payment. If administrative remedies are exhausted or unlawful exercise is alleged, judicial review remains a potential avenue, though the determination contains no internal dispute resolution mechanism.

Record‑keeping checklist:

• Retain the signed determination (showing Michael Sukkar and date 16 December 2019).

• Preserve the payment schedule showing the two allocations and the total $55,393,365.39.

• Maintain appropriation and authorisation documentation that supports the payment.

• Keep bank transaction records and reconciliation statements demonstrating that payments were executed on or by 23 December 2019.

Practical note on timing and reconciliation: bear in mind the short window between the signature date and payment date. Confirm operational readiness well in advance to avoid processing delays around the holiday period. If payment cannot be processed on the indicated date, document the reasons and any corrective steps taken, and notify the recipient treasuries.