The Determination rests on a small number of statutory and contractual concepts and locates its operation within a set of interlocking instruments. The principal concepts in the text are: (1) the Treasurer’s power under the Federal Financial Relations Act 2009; (2) the COAG Reform Fund as the holding and distribution vehicle; (3) general purpose financial assistance as funding which may be "used by the States for any purpose"; (4) the Intergovernmental Agreement on Federal Financial Relations and Schedule D as the source of payment arrangements and terms; (5) the debit limit on credits to the COAG Reform Fund in the financial year; and (6) an exemption from parliamentary disallowance (paras 3-14).

Treasurer’s power and statutory base: The Determination is made under section 9 of the Federal Financial Relations Act 2009 (para 1). The text repeatedly cites subsection 9(1) in relation to the specific monetary determinations it makes (para 10) and refers to subsection 9(2) to state that amounts determined must be credited to the COAG Reform Fund (para 6). It also invokes subsection 9(3) to record the statutory debit limit for the financial year (para 12) and subsection 9(5) as the source of the exemption from disallowance (para 4). The Act itself is therefore the primary statutory engine of the Determination.

COAG Reform Fund and Special Account treatment: The Determination requires that amounts be credited to the COAG Reform Fund before payment (para 6). It records that the COAG Reform Fund Act 2008 established the Fund and specifies that it is a Special Account for the purposes of the Public Governance, Performance and Accountability Act 2013 (para 7). The Special Account treatment is relevant to how credits and debits are managed, documented and audited under the PGPA Act framework.

General purpose assistance: The instrument explicitly states its purpose is "providing financial support for the States’ service delivery efforts through general purpose financial assistance to be used by the States for any purpose" (para 5). That formulation places discretion over expenditure with recipient States while preserving the Commonwealth’s role in allocating amounts.

Terms, conditions and written agreements: Although the Determination confers general purpose funding, it anchors payment mechanics and any conditions in written agreements between the Commonwealth and each State as required by subsection 7(2) of the COAG Reform Fund Act 2008 (para 8). It then points to Schedule D , Payment Arrangements of the Intergovernmental Agreement on Federal Financial Relations as containing the specific terms and conditions for all payments of general purpose financial assistance and states that Schedule 1 to the Determination summarises those relevant provisions (para 9, Schedule 1).

Debit limit: The Act sets an aggregate cap for credits to the COAG Reform Fund for the 2016‑17 year; the Determination records that cap and states the cumulative credits (Table 2) inclusive of this Determination do not exceed the cap (paras 12-14). The debit limit is the principal fiscal constraint recorded in the instrument.

Exemption from disallowance: The instrument records that subsection 9(5) of the Federal Financial Relations Act 2009 makes the Determination a legislative instrument but that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply (para 4). That is a procedural concept with consequences for parliamentary oversight.

Schedules: Schedule 1 summarises relevant payment titles and their purposes under Schedule D of the Intergovernmental Agreement, including a specific item compensating Western Australia for lost royalty revenues, an item for ACT municipal services, and royalty payment arrangements under the Offshore Petroleum and Greenhouse Gas Storage Act 2006 (Schedule 1). Schedule 2 contains the numeric breakdown of amounts payable on 21 September 2016, presented in image form (Schedule 2).

Together these concepts define the instrument’s legal anatomy: a Treasurerial determination under s 9 that credits specified sums to a Special Account and directs payments to States, subject to existing intergovernmental payment arrangements and constrained by a statutory debit limit, with an explicit exemption from parliamentary disallowance.

Primary legal actors: The immediate parties implicated by the Determination are the Commonwealth (specifically the Treasurer as decision‑maker), the COAG Reform Fund as the account to which amounts are credited and from which payments are made, and the recipient States (including the Australian Capital Territory and the Northern Territory, as the Determination defines "State" to include those territories) (paras 1, 3, 6-7, 10). The Treasurer exercises statutory authority to determine and allocate the amounts (paras 1, 10). The COAG Reform Fund is the statutory vehicle for transfer (paras 6-7). The recipient States are the legal beneficiaries , they are the entities that will receive grants of general purpose financial assistance and are authorised to use the payments "for any purpose" (para 5).

States with specific items: Schedule 1 identifies targeted items within the general purpose assistance framework that affect particular States. It records a Commonwealth payment to Western Australia to compensate for loss of royalty revenue resulting from a 2008‑09 Budget excise modification (Schedule 1: "Compensation for impact on royalties of excise amendment"). It also identifies ACT Municipal Services assistance to the Australian Capital Territory to address costs associated with being the national capital and planning impacts on water and sewerage services (Schedule 1: "ACT Municipal Services"). The Schedule additionally records royalty payments under the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that relate to the North West Shelf project off Western Australia and describes the Commonwealth/WA sharing proportions (Schedule 1). Those items create concentrated benefits for particular States alongside the more general pool of grants paid under Table 1.

Treasury and administrative agencies: Administrative responsibility for crediting and paying amounts lies with Commonwealth financial authorities operating the COAG Reform Fund Special Account under the PGPA Act. The Determination invokes that framework (para 7). State treasuries will be recipients and will need to enter written agreements under the COAG Reform Fund Act 2008 s 7(2) to document payment terms and conditions (para 8). Entities responsible for auditing and oversight under the PGPA Act will be the relevant Commonwealth bodies charged with Special Account governance.

Other affected laws and instruments: The Intergovernmental Agreement on Federal Financial Relations and its Schedule D are implicated because they contain the detailed payment arrangements and any terms and conditions that attach to general purpose payments (para 9). The Legislative Instruments Act 2003 is engaged in its procedural provision for disallowance, but the instrument records that section 42 does not apply (para 4). The Offshore Petroleum and Greenhouse Gas Storage Act 2006 is implicated for royalty-sharing arrangements (Schedule 1). The COAG Reform Fund Act 2008, the Federal Financial Relations Act 2009 and the Public Governance, Performance and Accountability Act 2013 are all instruments that impose architectures and obligations on how funds are credited, held and paid (paras 6-8).

Indirect stakeholders: While not direct parties to the Determination, local governments and service users in States that receive additional resources (for example the ACT municipal services funding) will be affected in practice by how States apply the funds. Similarly, industries and companies with royalty interests may be affected by the royalty payment arrangements reflected in Schedule 1 and implemented through the COAG Reform Fund and the Offshore Petroleum Act mechanisms.

Who pays and who decides: The legal payor is the Commonwealth, acting through the Treasurer’s determination and by crediting the COAG Reform Fund (paras 6, 10). The decision-maker is the Treasurer under section 9 of the Federal Financial Relations Act 2009 (para 1). Recipient States obtain a right to a grant of general purpose assistance and have discretion over its use (para 5), subject to whatever terms and conditions are agreed in writing pursuant to the COAG Reform Fund Act and Schedule D of the Intergovernmental Agreement (paras 8-9).

Statutory duties exercised by the Treasurer: The Determination is an exercise of the Treasurer’s statutory power under section 9 of the Federal Financial Relations Act 2009 to determine amounts to be credited to the COAG Reform Fund before payment to States (paras 1, 10). The instrument therefore records the Treasurer’s duty to specify amounts and to ensure credits are made to the Special Account prior to payment (para 10; para 6 referencing subsection 9(2)).

Commonwealth administrative duties: The Determination requires that amounts determined under subsection 9(1) be credited to the COAG Reform Fund (para 6). Because the COAG Reform Fund is a Special Account under the Public Governance, Performance and Accountability Act 2013 (para 7), the Commonwealth has duties under the PGPA Act for proper recording, management, auditing and reporting of credits and payments in accordance with Special Account rules. Those broader PGPA obligations are not reproduced in the Determination but are referenced by the instrument’s Special Account acknowledgment (para 7).

State rights and duties: Recipient States acquire the right to receive a grant of general purpose financial assistance on the dates and in the amounts the Determination specifies (para 10). The Determination expressly states the purpose is to provide assistance "to be used by the States for any purpose" (para 5), which establishes that the recipient States' immediate right is to discretionary funding rather than funding earmarked for a specified program. At the same time, subsection 7(2) of the COAG Reform Fund Act 2008 requires that the terms and conditions on which assistance is granted through the COAG Reform Fund be set out in a written agreement between the Commonwealth and the State (para 8). That requirement creates a complementary duty and potential contractual obligations for both the Commonwealth and each State to negotiate, execute and comply with written terms and conditions that document the payment arrangements and any associated reporting or accountability measures.

Payment arrangements and documentation duties: The Determination points to Schedule D , Payment Arrangements of the Intergovernmental Agreement as providing terms and conditions for general purpose financial assistance, and Schedule 1 summarises relevant provisions (para 9; Schedule 1). This anchors the practical duties of record keeping, reporting, and any performance or reconciliation processes to the Intergovernmental Agreement and to the written agreements required by s 7(2) of the COAG Reform Fund Act. States and the Commonwealth must therefore observe those contractual and administrative commitments when implementing payments.

Debit limit constraint and fiscal duty: The instrument records the statutory debit limit under subsection 9(3) of the Federal Financial Relations Act 2009 , $2,083,333,333.00 for the 2016‑17 financial year , and confirms cumulative determinations to date do not exceed that limit (paras 12-14). The Commonwealth therefore has a duty not to credit the COAG Reform Fund for such purpose in excess of that cap in the relevant year.

Procedural right (and limitation) on parliamentary oversight: Subsection 9(5) of the Federal Financial Relations Act 2009 makes the Determination a legislative instrument but para 4 records that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply to this Determination. The practical effect is that the usual parliamentary disallowance mechanism under the Legislative Instruments Act is not available for this instrument; the Determination therefore stands without that particular procedural check (para 4).

Absence of penalty provisions in the Determination: The text does not create offences, sanctions or criminal penalties. Instead, enforcement and accountability for how funds are used will be governed by the written agreements between the Commonwealth and States and by the terms of the Intergovernmental Agreement, which the Determination references but does not reproduce (paras 8-9). That means any rights the Commonwealth wishes to reserve to recover, suspend, or otherwise regulate payments must be contained in those written agreements or in the Intergovernmental Agreement provisions, rather than in the Determination itself.

In summary: the Determination confers rights on States to receive discretionary funds, records fiscal limits and payment mechanics, imposes administrative duties on Commonwealth actors to credit and manage the COAG Reform Fund as a Special Account, and requires written agreements to capture terms and conditions. Parliamentary disallowance is precluded by explicit statutory exemption, and the instrument itself contains no penal provisions.

The Determination does not itself create offences, civil penalties, or explicit enforcement mechanisms. Its text is primarily allocative and administrative: it determines amounts to be credited to the COAG Reform Fund and instructs that those amounts be paid to specified States on a fixed date (para 10). The instrument does not include provisions imposing penalties for misuse of funds or prescribing enforcement processes for non‑compliance by recipient States. Instead, the Determination links payment legality and enforceability to other instruments.

Enforcement via written agreements and the Intergovernmental Agreement: Subsection 7(2) of the COAG Reform Fund Act 2008 requires that terms and conditions for assistance granted through the COAG Reform Fund be set out in a written agreement between the Commonwealth and the State (para 8). The Determination also identifies Schedule D , Payment Arrangements of the Intergovernmental Agreement as providing the terms and conditions for all payments of general purpose financial assistance (para 9). Consequently, any express enforcement rights the Commonwealth wishes to assert , for example rights of repayment, conditions precedent, audit and reporting obligations, or set‑offs , must be contained in those written agreements and in Schedule D. The Determination defers to that framework rather than incorporating enforcement provisions directly.

Administrative oversight via PGPA Act and Special Account obligations: Because the COAG Reform Fund is a Special Account under the Public Governance, Performance and Accountability Act 2013 (para 7), administrative duties for proper handling, reporting and auditing of the Fund’s transactions sit within the PGPA framework. The PGPA Act includes obligations on accountable authorities, and Special Account rules require maintained records and appropriate use of monies. Those obligations create administrative oversight and audit pathways that can be used to review and, where necessary, effect administrative remedies in relation to how the Special Account is used. The Determination’s recognition of Special Account status therefore links payment administration to the PGPA Act’s accountability architecture.

Parliamentary disallowance procedure not available: The Determination records that it is a legislative instrument but that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply to it by virtue of subsection 9(5) of the Federal Financial Relations Act 2009 (para 4). The absence of the section 42 disallowance route reduces one procedural avenue by which Parliament might prevent or alter the Determination; it is therefore not an available enforcement or oversight mechanism for these payments.

Practical consequences for enforcement: Because the Determination delegates terms and conditions to written agreements and Schedule D, enforcement will be contractual or administrative rather than statutory under this Determination. If a State were to use the funds in a manner inconsistent with written agreement terms, the Commonwealth’s remedies would depend on the contractual provisions negotiated and recorded under s 7(2) of the COAG Reform Fund Act and on the Intergovernmental Agreement’s Schedule D. The Determination itself does not specify what those remedies are.

Limitations in the instrument: There is no text within this Determination setting out audit protocols, reporting requirements, repayment triggers or sanction regimes. Any party advising a client on enforcement should therefore examine the corresponding written agreements and Schedule D for explicit enforcement mechanisms, and should consider the PGPA Act’s Special Account obligations as a parallel path for administrative review or audit (paras 7-9).

In short: enforcement and penalties for the payments effected by this Determination are not provided for within the instrument. They reside in the separate written agreements required by the COAG Reform Fund Act and in the Intergovernmental Agreement’s Schedule D, with administrative oversight under the PGPA Act’s Special Account rules.

This Determination is a node within a network of statutory and intergovernmental instruments. Its operation and legal effects must be read alongside at least four other legal instruments expressly referenced in the text: the Federal Financial Relations Act 2009, the COAG Reform Fund Act 2008, the Public Governance, Performance and Accountability Act 2013, and the Intergovernmental Agreement on Federal Financial Relations (including Schedule D). It also records an interaction with the Legislative Instruments Act 2003 by reference to disallowance (paras 1, 4, 6-9).

Federal Financial Relations Act 2009 (Act): The Determination is made under section 9 of that Act (para 1). Multiple subsections of section 9 are invoked by the Determination: subsection 9(1) is the source of the Treasurer’s power to determine amounts (para 10), subsection 9(2) requires that amounts determined be credited to the COAG Reform Fund (para 6), subsection 9(3) imposes a debit limit for credits in the 2016‑17 financial year (para 12), and subsection 9(5) is invoked to treat the instrument as a legislative instrument but to exempt it from disallowance under the Legislative Instruments Act 2003 section 42 (para 4). Those cross‑references show the Determination operates as a statutory instrument under the Act and that its permissive and constraining rules are shaped by the Act.

COAG Reform Fund Act 2008: The Determination repeatedly anchors crediting and payment mechanics in the COAG Reform Fund. It notes that the Fund was established by section 5 of the COAG Reform Fund Act 2008, and that subsection 7(2) of that Act requires the terms and conditions on which assistance is granted through the Fund to be set out in a written agreement between the Commonwealth and the State (paras 6-8). The Determination therefore depends on the COAG Reform Fund Act to create the Fund and to impose the written agreement requirement, and the Fund’s statutory architecture will govern how funds are held and transferred.

Public Governance, Performance and Accountability Act 2013 (PGPA Act): The Determination records that the COAG Reform Fund is a Special Account for the purposes of the PGPA Act (para 7). That linkage imports the PGPA Act’s financial management, accountability and reporting framework for Special Accounts into the administration of the funds credited and paid under this Determination. Reporting obligations, audit processes, and other governance features required by the PGPA Act therefore interact with the Determination’s credit and payment instructions.

Intergovernmental Agreement on Federal Financial Relations and Schedule D: The Determination points to the Intergovernmental Agreement, which took effect 1 February 2009, as providing an overarching framework for Commonwealth‑State financial transfers and related collaboration (para 3). It further specifies that "Schedule D , Payment Arrangements" to the Intergovernmental Agreement contains the terms and conditions for all payments of general purpose financial assistance and that Schedule 1 to the Determination summarises those provisions (paras 3, 9; Schedule 1). Thus, the substantive rules on conditions, timing, reconciliation, and possibly reporting and audit of payments are controlled by the Intergovernmental Agreement and Schedule D.

Legislative Instruments Act 2003: The Determination is a legislative instrument under subsection 9(5) of the Federal Financial Relations Act 2009, but the Determination records that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply to it (para 4). The practical interaction is that the standard parliamentary disallowance procedure is not available for this instrument.

Offshore Petroleum and Greenhouse Gas Storage Act 2006: Schedule 1 references royalty payments and states that the Offshore Petroleum (Royalty) Act 2006 arrangements are in accordance with section 75 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 (Schedule 1). That imposes a legal link between royalty collection/distribution under federal offshore petroleum law and the general purpose payment architecture implemented by the Determination.

Practical interaction patterns: The Determination delegates substantive terms and conditions and enforcement to the COAG Reform Fund Act and the Intergovernmental Agreement rather than specifying them itself (paras 8-9). Financial management and audit responsibilities flow through the PGPA Act’s Special Account rules (para 7). Parliamentary oversight via disallowance is curtailed by the express statutory exemption referenced (para 4). Advisers and compliance officers therefore need to consult the COAG Reform Fund Act, the Intergovernmental Agreement Schedule D, the PGPA Act Special Account provisions, and the relevant written agreements to understand the complete legal regime in which this Determination sits.

In summary: the Determination is an implementing instrument that relies on the Federal Financial Relations Act for its statutory power, the COAG Reform Fund Act to provide the account and written agreement mandate, the PGPA Act for account governance, and the Intergovernmental Agreement for the operative terms and conditions. Its interaction with the Legislative Instruments Act limits one mode of parliamentary oversight.

This Determination identifies itself as the Federal Financial Relations (General purpose financial assistance) Determination No. 90 (September 2016) and is signed and dated by the Treasurer, Scott John Morrison, with a signature date shown as 19 September 2016 (front matter). The text states the Determination "commences on the day on which this determination is made" (para 2). The instrument reproduces its name and commencement provisions multiple times within the text; those repetitions form part of the body of the document presented.

The Determination, as provided, does not include any express amending schedule or transitional provisions modifying prior determinations. There is no text within the body of the instrument that records amendments to earlier determinations or a history of previous versions. The document repeats some sections verbatim in multiple places, but the text does not label any part as an amendment or replacement of an earlier instrument. The instrument contains two schedule attachments: Schedule 1 (a summary of relevant agreements for general purpose financial assistance) and Schedule 2 (Amounts of general purpose financial assistance on 21 September 2016), the latter presented in an image (Schedule 2).

Because the Determination is itself a statutory instrument under subsection 9(5) of the Federal Financial Relations Act 2009, amendments to this Determination, if made, would typically be effected by further determinations made under the same statutory power. However, the text provided does not document any subsequent determinations amending No. 90. The instrument contains no clause such as "This instrument amends..." or "This instrument revokes..." which would otherwise be used to indicate amendment of an earlier instrument.

The text also records a statutory constraint , the debit limit under subsection 9(3) of the Act for the 2016‑17 year , and notes that cumulative determinations to date (including this one) do not exceed that limit (paras 12-14). That record shows interaction in practice with other determinations in the same financial year, but it does not itself enumerate those earlier determinations or present an explicit history.

The Determination includes a procedural statement about disallowance under the Legislative Instruments Act 2003 and the exemption from section 42; this is an important procedural setting but not an amendment history item (para 4).

In short: the document as presented is a single determinate instrument dated 19 September 2016 with commencement on the day made. It does not contain an internal amendment history or record of subsequent amendment orders. Users requiring an authoritative amendment record should consult the official instrument register or subsequent determinations made under section 9 of the Federal Financial Relations Act 2009; the present text contains no further amending material.

The Determination text does not record any litigation history. There are no references within the instrument to judicial decisions, disputes, appeals, or contested applications related to this Determination. The Determination is an administrative‑law instrument that records a payment allocation and references other statutory and intergovernmental frameworks but it does not include or summarise any judicial consideration of its validity or implementation.

Because the instrument explicitly states that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply to it (para 4), the Determination was not subject to that specific parliamentary disallowance route. The text contains no indication that any party initiated or concluded litigation challenging the Determination, nor does it reference court or tribunal proceedings.

For practitioners seeking any litigation or judicial review history related to this Determination, the Determination itself does not provide that information. The absence of litigation history in the instrument is a neutral fact: it neither implies there was nor there was not litigation. To establish whether litigation took place after this Determination was made, a separate search of court records, administrative law reports, and the Federal Register would be required. The Determination provides no statutory or procedural record of such litigation within its own text.

Given that the Determination delegates substantive terms and conditions to written agreements and to the Intergovernmental Agreement, disputes arising from the use or administration of these payments, if litigated, would most likely concern contractual, administrative law, or PGPA Act obligations rather than the content of the Determination itself. Those potential legal matters, however, are not recorded in this instrument.

This Determination presents several practical and legal features that deserve attention for compliance, advice, or audit purposes. These are not character judgments but concrete features of the instrument that can affect legal risk and administrative operation.

1. Disallowance exemption: The Determination records that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply (para 4). That means the instrument is not subject to the disallowance mechanism under the Legislative Instruments Act. Practitioners should note the narrowed parliamentary procedure and understand that challenges to or scrutiny of the Determination are therefore not achieved via section 42 disallowance.

2. General purpose designation, but written agreements required: The Determination explicitly states the assistance is "to be used by the States for any purpose" (para 5). That creates State discretion over expenditure. However, the COAG Reform Fund Act 2008 requires terms and conditions for assistance to be set out in a written agreement between the Commonwealth and the State (para 8), and the Intergovernmental Agreement Schedule D contains payment arrangements (para 9). Practitioners must not assume unconditionality in practice: the Determination’s general purpose label coexists with a statutory requirement for written agreements that may impose reporting or other obligations.

3. Numeric detail in images: The actual amounts payable on 21 September 2016 and the cumulative totals for the year are provided in image files embedded as Table 1, Table 2 and Schedule 2 (paras 10, 13; Schedule 2). The images are part of the Determination and contain the operative figures, but they are not reproduced as inline text in the body. When advising clients or preparing compliance documents, extract and record those amounts precisely from the images to avoid transcription errors.

4. Debit limit is binding: The Determination records the statutory debit limit for the 2016‑17 financial year under subsection 9(3) of the Act , $2,083,333,333.00 , and confirms cumulative determinations to date do not exceed it (paras 12-14). The Commonwealth cannot lawfully credit the COAG Reform Fund for this purpose above that limit in that financial year.

5. Delegated enforcement and accountability: The Determination itself does not contain penalty, repayment, or sanction clauses (penalties and enforcement section above). It delegates enforceability to written agreements and the Intergovernmental Agreement (paras 8-9), and accountability to PGPA Special Account rules (para 7). Advisers must therefore examine those instruments to identify the Commonwealth’s remedies and the State’s reporting obligations.

6. Repeated or duplicated text: The document as presented includes repeated sections and duplicated headings. While this does not alter legal effect if interpreted as a single instrument, it can create citation ambiguity. When citing the Determination in advice or submissions, refer to paragraph numbers and schedule headings rather than to the repeated textual blocks to avoid confusion.

7. Specific entitlement items versus general pool: Schedule 1 lists particular payment titles that have concentrated beneficiaries, such as compensation to Western Australia for royalty impacts and ACT municipal services assistance (Schedule 1). These items sit within the general purpose architecture. Practitioners should distinguish between general untied grants and payments that are allocated for clearly identified state interests.

8. Timing is fixed: The Determination specifies the payment date as 21 September 2016 (para 10). The credit-first-then-pay sequence is required (para 10; para 6 referencing subsection 9(2)). Missing that sequence could raise account‑management and PGPA compliance issues.

9. Special Account governance: The COAG Reform Fund is a Special Account under the PGPA Act (para 7). Transactions must be recorded and managed under the PGPA framework; failure to observe Special Account rules could lead to governance questions or audit findings.

10. No internal audit/reporting regime reproduced: The Determination references external regimes for conditions and accounting but does not include its own audit or reporting clauses. Practitioners should therefore be cautious: compliance depends on the written agreements and on PGPA reporting, and those instruments should be reviewed to determine monitoring and audit requirements.

These concrete features are the elements that create legal and operational effects for Ministers, officials and State treasuries. Each is traceable to the Determination’s text and the statutory instruments it cites.

To implement and comply with the Determination, the Commonwealth agencies and recipient States should follow a short sequence of administrative and legal steps that reflect the instrument’s text and the interlocking statutory framework. The following checklist sets out the essential actions and references the relevant provisions of the Determination.

1. Confirm the Determination’s operative details and payment amounts

   • Extract and record the amounts listed in Table 1 and the cumulative amounts in Table 2, and the monetary breakdown in Schedule 2. The Determination indicates those amounts are contained in embedded images (paras 10-13; Schedule 2). Ensure the extracted figures match the images exactly for accounting and audit purposes.

2. Ensure the COAG Reform Fund is credited before payment

   • The Determination requires that amounts determined under subsection 9(1) be credited to the COAG Reform Fund before payment (paras 6, 10). The Commonwealth’s financial authorities must arrange credit entries to the COAG Reform Fund Special Account in accordance with PGPA Special Account procedures (para 7). Document the crediting transaction and maintain auditable records.

3. Observe the payment date and sequence

   • Arrange for the payments to the States to be made on the date specified in the Determination: 21 September 2016 (para 10). Ensure the sequence "credit first, pay second" is executed so the COAG Reform Fund contains the required funds when payment is made, as the Determination requires crediting the Fund before payment (para 10).

4. Check the debit limit for the financial year

   • Confirm that the cumulative credits in the financial year, inclusive of this Determination, do not exceed the statutory debit limit recorded in the Determination under subsection 9(3) of the Act: $2,083,333,333.00 (para 12). Maintain ledger reconciliations to demonstrate compliance with the cap, and ensure future determinations do not push totals above the statutory limit (paras 12-14).

5. Negotiate and execute written agreements as required by the COAG Reform Fund Act

   • Under subsection 7(2) of the COAG Reform Fund Act 2008, terms and conditions for funding must be set out in a written agreement between the Commonwealth and each State (para 8). Ensure the required written agreements are in place before or contemporaneously with payment, and that they reflect the terms and conditions in Schedule D of the Intergovernmental Agreement where applicable (para 9).

6. Assemble and apply the Intergovernmental Agreement Schedule D payment arrangements

   • Consult Schedule D , Payment Arrangements of the Intergovernmental Agreement on Federal Financial Relations to determine any specific conditions, reporting obligations, timing requirements, reconciliation procedures, or repayment triggers that apply to general purpose financial assistance (para 9). Ensure the written agreements reflect Schedule D obligations and that both Commonwealth and State compliance officers are aware of those obligations.

7. Observe Special Account (PGPA Act) requirements

   • Because the COAG Reform Fund is a Special Account for PGPA Act purposes (para 7), ensure all transactions are recorded, reported and audited per the PGPA Act and its rules. That includes maintenance of proper accounts, timely reporting to the Department responsible for the Fund, and cooperating with auditors.

8. Document internal controls and audit trail

   • Maintain contemporaneous records of the Treasurer’s Determination, the credit transaction into the COAG Reform Fund, the payment to each State, the written agreements with States, and any communications with State treasuries. Ensure internal audit functions review the process to verify compliance with the Determination and with PGPA and written agreement obligations.

9. For payments with specific purposes recorded in Schedule 1, confirm any applicable conditions

   • Where Schedule 1 identifies specific payment titles that address a particular impact (for example, compensation to Western Australia for royalty impacts, or assistance to the ACT for municipal services), ensure the written agreements reflect any bespoke terms that were the rationale for those payments (Schedule 1). For royalty payments tied to offshore petroleum, verify the relationship to offshore royalty legislation as recorded in Schedule 1.

10. Record governance, oversight and reporting responsibilities

    • Assign responsible officers in both Commonwealth and State agencies for ongoing compliance monitoring, reporting, and liaison. Ensure any State reporting obligations under the written agreements or Schedule D are calendared and that Commonwealth officials are prepared to reconcile and audit actual expenditure against reporting obligations.

11. Be alert to the disallowance exemption

    • Recognise that the Determination is not disallowable under section 42 of the Legislative Instruments Act 2003 (para 4). While this does not absolve the Commonwealth from other forms of accountability, it does mean the disallowance mechanism is not available. Ensure Parliamentary and other oversight obligations under PGPA and the terms of written agreements are otherwise satisfied.

12. Prepare for audit and provide documentary evidence

    • Anticipate PGPA audits and requests for evidence from auditors. Maintain digital and physical copies of the Determination, the credit/debit entries, the written agreements, any reconciliations, and correspondence with State treasuries for audit trails.

13. Seek legal review if contractual or enforcement issues arise

    • If a State uses funds in a way disputed by the Commonwealth under the written agreement, remit the matter to the contractual dispute resolution processes provided in the written agreement and the Intergovernmental Agreement. Because the Determination itself does not set out enforcement mechanisms, legal remedies will typically depend on the written agreements and on PGPA or other statutory regimes.

This checklist follows directly from the Determination’s text and the statutory references contained within it (paras 5-9, 10-14). It provides a practical path for officials and advisers to ensure payments are made in accordance with the Determination, with the COAG Reform Fund requirements and with the governance obligations of the PGPA Act, while ensuring that the required written agreements capture the operative terms and any compliance or enforcement mechanisms.