This Determination, titled the Federal Financial Relations (General purpose financial assistance) Determination No. 94 (January 2017), is a s9 instrument under the Federal Financial Relations Act 2009 made by the Acting Treasurer on 17 January 2017 (see front matter and paragraph 2). It directs the crediting of specified amounts to the COAG Reform Fund and the payment of those amounts on 23 January 2017 to the States listed in Table 1 for the purpose of grants of general purpose financial assistance (paragraph 10). The instrument expressly treats the payments as general purpose, that is, financial assistance to be used by the States for any purpose (paragraph 5).

Mechanically, the Determination does four things, all of which are set out in the text:

• it identifies the legal bases and the institutional channels for the payments (paragraphs 3, 6, 7 and 8);
• it instructs that specified amounts (set out in Table 1 and Schedule 2) be credited to the COAG Reform Fund and paid to particular States on a specific date (paragraphs 10 and 11);
• it records a statutory debit limit that constrains total credits to the COAG Reform Fund for general purpose financial assistance in the 2016-17 financial year (paragraphs 12-14); and
• it records that, although the Determination is a legislative instrument under the parent Act, the disallowance provision in s42 of the Legislative Instruments Act 2003 does not apply to it (paragraph 4).

The Determination ties the payments into other instruments and statutes. It requires amounts to be credited to the COAG Reform Fund (paragraph 6), notes that that Fund is a Special Account for the purposes of the Public Governance, Performance and Accountability Act 2013 (paragraph 7), and states that the terms and conditions for payments are set out in Schedule D , Payment Arrangements to the Intergovernmental Agreement on Federal Financial Relations (paragraph 9 and Schedule 1). Schedule 1 also summarises specific recurring payment purposes (for example, royalty-related payments and compensation to Western Australia and municipal payments to the ACT).

The instrument is administrative in form: it does not itself create criminal offences, regulatory prohibitions, or substantive constraints on State use of the funds beyond referencing the written agreements and Schedule D. Its immediate legal effect is to authorise a specified fiscal transfer route, to set the accounting mechanics (credit to COAG Reform Fund, then payment), and to record that the overall fiscal cap for these kinds of payments in 2016-17 has not been exceeded (paragraph 14). The Determination commences on the day it is made (paragraph 2).

The Determination rests on a handful of governing concepts repeated in the text and in the attached schedules. Each concept sets a limited legal or fiscal rule rather than policy direction.

• General purpose financial assistance: The Determination is made for the purpose of providing financial support for the States’ service delivery efforts through "general purpose financial assistance to be used by the States for any purpose" (paragraph 5). The term "general purpose" in the instrument signals that, once paid, the funds are not ring‑fenced by the Commonwealth within this instrument; usage restrictions (if any) must be imposed via the written agreement mandated by the COAG Reform Fund Act 2008 or by Schedule D of the Intergovernmental Agreement (paragraphs 8-9 and Schedule 1).

• COAG Reform Fund as the financial vehicle: Subsection 9(2) of the Federal Financial Relations Act requires that amounts determined under s9(1) be credited to the COAG Reform Fund; the Determination expressly implements that requirement (paragraph 6). The Determination also notes that the COAG Reform Fund is a Special Account under the COAG Reform Fund Act 2008 and therefore subject to the Public Governance, Performance and Accountability Act 2013's framework for Special Accounts (paragraph 7). That places the monetary flows inside the Commonwealth’s financial management architecture rather than, say, directly into State bank accounts.

• Written agreements and Schedule D: The COAG Reform Fund Act requires that the terms and conditions on which financial assistance is granted through the COAG Reform Fund be set out in a written agreement between the Commonwealth and the State (paragraph 8). The Determination states that the terms and conditions for all payments of general purpose financial assistance are provided in Schedule D , Payment Arrangements to the Intergovernmental Agreement (paragraph 9). Schedule 1 summarises selected payment types and links them to Schedule D.

• Debit limit: The Determination records the statutory ceiling in subsection 9(3) of the Federal Financial Relations Act 2009, which limits the total amount credited to the COAG Reform Fund for general purpose financial assistance in the financial year starting 1 July 2016 to $5,000,000,000 (paragraph 12). The instrument reconciles the amounts in Table 2 against that ceiling and records that the cumulative determinations in 2016-17, including this Determination, do not exceed the debit limit (paragraphs 13-14).

• Parliamentary disallowance exemption: Paragraph 4 records that, although subsection 9(5) of the Federal Financial Relations Act treats the Determination as a legislative instrument, section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply to this Determination. That concept fixes the procedural-review environment in which the instrument sits.

The instrument directly affects several categories of actors identified in its text.

• The States (including the Australian Capital Territory and the Northern Territory): The Determination authorises payments of general purpose financial assistance to the States specified in Table 1 and Schedule 2 for a fixed payment date (paragraph 10 and Schedule 2). Clause 3 clarifies that "State" includes the ACT and NT. The recipients are the principal financial beneficiaries: they will receive funds credited from the Commonwealth through the COAG Reform Fund and may use them for any purpose (paragraph 5).

• The Commonwealth’s financial managers and the Treasurer: The Acting Treasurer is the decision-maker who made the Determination (front matter). The Department(s) responsible for Commonwealth payments and the corporate Commonwealth entity that administers the COAG Reform Fund will be affected because the Determination prescribes account movements , crediting the COAG Reform Fund and paying amounts on the date specified (paragraphs 6, 10).

• Entities involved in intergovernmental arrangements: The Intergovernmental Agreement on Federal Financial Relations and its Schedule D are central to the payment terms and conditions (paragraph 9 and Schedule 1). Agencies charged with negotiating or implementing the written agreements required under the COAG Reform Fund Act 2008 (paragraph 8) are affected because they will set the contractual terms accompanying the transfers.

• Western Australia and the ACT, explicitly named in Schedule 1: Schedule 1 identifies recurring payment types that are targeted at particular jurisdictions , compensation to Western Australia for a condensate excise change and municipal services payments to the ACT (Schedule 1). Western Australia is also the recipient of royalty-sharing arrangements arising from offshore petroleum royalties associated with the North West Shelf project (Schedule 1).

• Parliament and interested stakeholders: Paragraph 4 records that section 42 of the Legislative Instruments Act 2003 does not apply. The practical effect highlighted in the instrument is that the usual disallowance mechanism under s42 does not constrain the instrument. That affects parliamentary oversight options available to Senators and Members, because the instrument, although a legislative instrument (subsection 9(5) of the Act), is outside the statutory disallowance procedure.

Less directly, the Determination affects administrative compliance burdens and reporting for both Commonwealth and State finance teams. Funds passed through the COAG Reform Fund are Special Account monies under the PGPA Act 2013 (paragraph 7), so entities must manage the accounting, audit trails and reporting that accompany Special Account transactions. The instrument’s Schedule 1 links to payment arrangements that arise from other Acts (for example, Offshore Petroleum (Royalty) Act 2006 and the Offshore Petroleum and Greenhouse Gas Storage Act 2006), so agencies administering royalties and related transfers will be part of the payment chain.

The Determination imposes few operative duties itself; rather, it records and activates duties under other statutes and intergovernmental arrangements. The key duties and rights that the instrument creates or references are the following.

• Duty to credit and pay via the COAG Reform Fund: Paragraph 6 records the statutory duty in subsection 9(2) of the Federal Financial Relations Act that amounts determined under subsection 9(1) must be credited to the COAG Reform Fund. Paragraph 10 gives operational effect, directing that the amounts in Table 1 be credited to the COAG Reform Fund before being paid on 23 January 2017 to the specified States. The duty to effect the account credit and the dated payment is central to the Determination.

• Duty to set terms and conditions by written agreement: Paragraph 8 invokes subsection 7(2) of the COAG Reform Fund Act 2008, which requires that terms and conditions for grants through the COAG Reform Fund be set out in a written agreement between the Commonwealth and the State. The Determination confirms that payment terms are provided in Schedule D of the Intergovernmental Agreement (paragraph 9) and summarises relevant arrangements in Schedule 1. The practical duty is on the Commonwealth and the State to execute the required written agreement to govern the grant.

• Right of States to use funds for any purpose: Paragraph 5 explicitly states that the Determination is for general purpose financial assistance "to be used by the States for any purpose." That grants recipient States a broad right of allocation of the monies once received, subject to any terms the written agreement may impose. The Determination itself contains no ring-fencing; where any constraints exist, they will be in the written agreements or the Schedule D arrangements referenced.

• Constraint from the debit limit on Commonwealth crediting: Paragraph 12 records the statutory ceiling in subsection 9(3) of the Federal Financial Relations Act limiting total credits to the COAG Reform Fund for general purpose financial assistance in 2016-17 to $5,000,000,000. Paragraphs 13-14 report that the cumulative determinations, including this one, do not exceed that limit. The debit limit acts as a statutory fiscal constraint on the Commonwealth’s duty to credit funds to the COAG Reform Fund for this purpose; it is therefore a check on additional crediting within that financial year.

• Procedural status as legislative instrument with disallowance exemption: Paragraph 4 states that subsection 9(5) of the Federal Financial Relations Act provides the Determination is a legislative instrument, but that s42 of the Legislative Instruments Act 2003 (disallowance) does not apply. The right or power to make the determination is exercisable by the Treasurer acting under s9, but parliamentary disallowance under s42 is not available. The practical consequence is that, while the instrument is a legislative instrument (so there is a formal origin and form), one of the standard parliamentary checks (disallowance) is absent.

The Determination contains no express penalty clauses, compliance sanctions, or enforcement mechanisms directed at recipients. It functions as a vehicle that authorises and records Commonwealth payments through the COAG Reform Fund and points to other instruments and legislative frameworks for the detailed governance and accountability structure.

• No penal provisions in the Determination text: The instrument sets out the amounts, dates, and account mechanisms but does not create criminal offences, civil penalties, withholding powers, clawback rules, or remediation procedures within its clauses. Where enforcement or sanctioning power exists, this Determination relies on external instruments (see below) rather than defining them internally.

• Enforcement and governance via other statutes and agreements: Paragraph 7 states that the COAG Reform Fund is a Special Account for the purposes of the Public Governance, Performance and Accountability Act 2013. That connection imports the PGPA Act’s governance, financial management, reporting and audit framework to the administration of these monies. The COAG Reform Fund Act 2008 requires written agreements for terms and conditions (paragraph 8), and those agreements are the likely place for contractual remedies, reporting obligations, and any clawback provisions. The Determination directs readers to Schedule D , Payment Arrangements of the Intergovernmental Agreement for the terms and conditions that govern payments (paragraph 9). In short, enforcement is mediated through the PGPA Act, the COAG Reform Fund Act, the Intergovernmental Agreement’s Schedule D and the written agreements, not through the Determination itself.

• Parliamentary oversight limited by disallowance exemption: Paragraph 4 records that s42 of the Legislative Instruments Act 2003 does not apply. The practical consequence is that this Determination cannot be disallowed under s42; therefore, the suite of parliamentary mechanisms that disallowance enables is not available in this case. The Determination does not say that other forms of parliamentary oversight (estimates committee, inquiry, or audit by the Auditor‑General) are unavailable; it records only this specific exemption from the disallowance procedure.

• Administrative practicalities for compliance: The Commonwealth’s payment agencies must ensure crediting to the COAG Reform Fund before payment, and must ensure the aggregated credits remain within the statutory debit limit for the financial year (paragraphs 6 and 12-14). Failure to observe PGPA Special Account rules or the statutory debit limit would engage the PGPA compliance regime and internal Commonwealth financial controls rather than penalties defined in this Determination.

The Determination explicitly cross-references and interacts with several statutes and intergovernmental instruments. Its legal effect is mediated by these cross-references rather than by standalone rules.

• Federal Financial Relations Act 2009, s9: The Determination is made under s9 of the Federal Financial Relations Act 2009 (front matter). The instrument refers explicitly to the operation of subsections 9(1), 9(2), 9(3) and 9(5) in paragraphs 6, 12 and 4 respectively. The s9 provisions provide both the power to determine amounts, the obligation to credit amounts to the COAG Reform Fund, and the status of the instrument as a legislative instrument.

• COAG Reform Fund Act 2008: Paragraph 7 notes that the COAG Reform Fund was established by section 5 of the COAG Reform Fund Act 2008 and that it is a Special Account for PGPA purposes. Paragraph 8 cites subsection 7(2) of the COAG Reform Fund Act requiring that terms and conditions for grants through that Fund be set out in a written agreement between the Commonwealth and the State. The Determination therefore operates within the structural obligations of the COAG Reform Fund Act , payments must pass through the Fund, and the Fund requires written agreements to govern terms.

• Public Governance, Performance and Accountability Act 2013 (PGPA Act): Paragraph 7 links the COAG Reform Fund’s Special Account status to the PGPA Act. That linkage subjects the Fund (and by extension, the credited amounts and disbursements) to the PGPA Act’s financial management and reporting regime, including the framework for Special Accounts. The Determination does not restate those PGPA obligations but imports them by reference.

• Legislative Instruments Act 2003, s42: Paragraph 4 records that s42 (disallowance) does not apply to the Determination despite subsection 9(5) of the Federal Financial Relations Act treating it as a legislative instrument. This interaction limits one avenue of parliamentary review available under the Legislative Instruments Act.

• Intergovernmental Agreement on Federal Financial Relations, Schedule D: Paragraph 9 and Schedule 1 anchor the terms and conditions for the payments in Schedule D , Payment Arrangements , of the Intergovernmental Agreement. That Agreement is thus the immediate source for the operational terms governing the payments, and Schedule 1 summarises certain recurring payment types that will be governed by Schedule D.

The Determination as presented contains no recorded amendments, revocations, or editorial corrections within the document text. Its front matter records the maker and date , "Kelly Megan O’Dwyer, Acting Treasurer" and "Dated: 17 January 2017" , and paragraph 2 states that the Determination "commences on the day on which this determination is made." The instrument includes some duplicated blocks of text (the instrument repeats Part 1 and Part 2 material multiple times and reproduces Schedule 1 headings twice), but these are internal repetitions rather than formal amendments.

What is explicit in the instrument:

• date made and commencement: 17 January 2017 and immediate commencement (front matter and paragraph 2);
• the Determination status as a legislative instrument under subsection 9(5) of the Federal Financial Relations Act (paragraph 4), and its exemption from disallowance under s42 of the Legislative Instruments Act 2003 (paragraph 4); and
• the reconciliation of cumulative determinations within the 2016-17 financial year to the debit limit of $5,000,000,000 (paragraphs 12-14).

The Determination does not include a schedule of amending instruments or cite prior determinations that it replaces. No explicit amendments to this Determination are set out in the text provided. For a practitioner tracking changes over time, the absence of internal amendment records in this instrument means one must consult the Federal Register of Legislation or Treasury records to discover any subsequent revocations, replacements, or amending determinations made after 17 January 2017, because the Determination itself contains no such information.

If amendment history or later procedural changes matter for legal or accounting practice, the Determination’s silence in this text is a gap that must be filled by searching external databases (for example, the instrument register or Treasury historical determinations). The instrument, as presented, is a single dated determination with no internal record of amendment or repeal.

The Determination contains no references to litigation, court challenges, or judicial interpretation. The document does not recount any legal proceedings concerning its validity, application, or interpretation. No cases are cited in the instrument.

Because the Determination is an administrative fiscal instrument that authorises payments and references other statutes and intergovernmental agreements for terms and conditions, any litigation that might challenge aspects of the payments (for example, disputes about whether a payment was lawful, or about the terms of a resulting written agreement) would arise outside the Determination itself, and would depend on the specific facts, the written agreements, and the statutes referenced (for example, the PGPA Act, the COAG Reform Fund Act, the Intergovernmental Agreement, or the Offshore Petroleum and Greenhouse Gas Storage Act 2006). The Determination makes no record of such litigation.

For those conducting due diligence or preparing litigation risk assessments, the absence of litigation history in this instrument requires checking external sources. In particular, any legal dispute about the COAG Reform Fund, Schedule D arrangements, or royalty-sharing could be litigated under the relevant statutes or under contract law relating to written agreements, but the Determination itself neither asserts nor summarises any such proceedings.

Several practical traps, procedural quirks and documentary caveats emerge directly from the Determination text. These are matters practitioners should check rather than assume.

• Disallowance exemption narrows parliamentary remedy options: Paragraph 4 states that section 42 of the Legislative Instruments Act 2003 does not apply. That specific procedural exclusion means that the instrument cannot be disallowed under that statutory mechanism. Practitioners and advisors should not assume that the usual disallowance process is available and should map alternative oversight or challenge routes if parliamentary scrutiny is relevant.

• Amounts are embedded in image tables in the published Determination: Table 1 and Table 2 and Schedule 2 amounts appear as images in the instrument (not editable text). The instrument references Table 1 as specifying amounts and says Schedule 2 provides further information (paragraphs 10-11). For accounting, audit, or compliance work you must extract the numeric values from the images in the official source; do not rely on transcriptions elsewhere without checking the original images. The instrument does not reproduce the numeric values as plain text.

• General purpose label is on the face of the Determination but terms may be in Schedule D or written agreements: Paragraph 5 states the funds are general purpose. Paragraph 8 requires that terms and conditions be set out in a written agreement, and paragraph 9 states those are provided in Schedule D. Practically, that means funds authorised as general purpose by this Determination could, depending on the written agreement, carry terms or reporting expectations. Do not assume that "general purpose" equals absence of any contractual terms; check the written agreement that accompanies the grant for any specific conditions.

• Accounting governance under PGPA Act: Paragraph 7 states the COAG Reform Fund is a Special Account for PGPA purposes. That status triggers PGPA reporting and governance obligations. Treat the COAG Reform Fund entries as subject to PGPA rules when preparing financial statements, audit responses or compliance assessments.

• Debit limit as an active constraint: Paragraph 12 cites the $5,000,000,000 debit limit for 2016-17 and paragraphs 13-14 confirm the cumulative amount does not exceed it. If more determinations are to be made in the same financial year, Treasury must track cumulative credits against that limit; failure to do so could create internal compliance issues. Practitioners should be aware that additional s9 determinations in the same year are constrained by the statutory ceiling.

Compliance obligations arising from this Determination derive primarily from the statutes and agreements it references and from basic financial management tasks the Determination requires. The following steps are grounded in the instrument’s text and identify concrete tasks for both Commonwealth administrators and State recipients.

For Commonwealth payment agencies and Treasury:

1. Credit the specified amounts to the COAG Reform Fund before payment: Paragraph 6 reiterates the statutory requirement that amounts determined under subsection 9(1) be credited to the COAG Reform Fund. Ensure the COAG Reform Fund ledger reflects the credited amounts prior to disbursement.
2. Make the payment on the specified date: Paragraph 10 directs that amounts in Table 1 be credited to the COAG Reform Fund before being paid on 23 January 2017. Operational payment teams must schedule and execute the payment on that date.
3. Observe the debit limit: Paragraph 12 cites the $5,000,000,000 debit limit for the 2016-17 year. Ensure cumulative credits recorded across determinations in that financial year do not exceed the statutory ceiling; paragraph 14 confirms that, as recorded, the total did not exceed the limit to date.
4. Apply PGPA Special Account requirements: Paragraph 7 links the COAG Reform Fund to the PGPA Act. Accountable authorities must apply PGPA reporting, audit and governance rules to transactions in the Fund.
5. Ensure written agreements are in place: Paragraph 8 requires that the terms and conditions of grants through the COAG Reform Fund be set out in a written agreement. Before disbursing funds, ensure the required written agreements consistent with Schedule D are executed with recipient States.
6. Maintain traceable records for audit and parliamentary queries: Given the disallowance exemption (paragraph 4), records and audit trails will be important if scrutiny arrives by other routes such as Auditor‑General queries or Estimates committee questions.

For State treasuries and recipients:

1. Review the written agreement and Schedule D provisions: Paragraph 9 points recipients to Schedule D , Payment Arrangements , and paragraph 8 requires written agreements for terms and conditions. States should review and negotiate (as appropriate) the written agreement that will accompany the transfer, because the Determination itself does not contain detailed conditions.
2. Prepare internal accounting entries consistent with PGPA Special Account rules: Although the funds flow from the Commonwealth, they will appear in State accounts. States should ensure their internal accounting and reporting aligns with the schedule of receipts and any reporting obligations in the written agreement.