The Determination relies on and invokes a compact of statutory and intergovernmental concepts. Key concepts appearing in the instrument are: the Treasurer’s s 9 determination power, the COAG Reform Fund (a Special Account), the Intergovernmental Agreement on Federal Financial Relations (and its Schedule D Payment Arrangements), the written agreement requirement under the COAG Reform Fund Act 2008, the Public Governance, Performance and Accountability Act 2013 framework for Special Accounts, and a statutory debit limit for the financial year.

1. Treasurer’s determination under section 9: The instrument is expressly made under s 9 of the Federal Financial Relations Act 2009 (opening statement and cl 10). The Determination implements the Act’s mechanism by identifying amounts to be credited to the COAG Reform Fund and paid as grants of general purpose financial assistance. The instrument repeatedly refers to statutory sub‑sections of s 9 (cl 6 refers to s 9(2), cl 12 refers to s 9(3), cl 4 refers to s 9(5)).

2. COAG Reform Fund as Special Account: The COAG Reform Fund is identified as the repository through which determined amounts are to be credited before payment (cl 6). The instrument refers to the COAG Reform Fund Act 2008, which establishes the COAG Reform Fund and specifies it is a Special Account under the Public Governance, Performance and Accountability Act 2013 (cl 7). That classification triggers the PGPA Act’s financial governance architecture for receipt and disbursement.

3. Written agreements and Schedule D: The COAG Reform Fund Act 2008 requires that terms and conditions on which assistance is granted through the Fund be set out in a written agreement between the Commonwealth and the State (cl 8). The Determination points to the Intergovernmental Agreement on Federal Financial Relations and specifically Schedule D , Payment Arrangements , as the source of terms and conditions for general purpose payments (cl 9 and Schedule 1).

4. Debit limit: The instrument references a statutory cap on the total amount which may be credited to the COAG Reform Fund for general purpose financial assistance in the relevant financial year (cl 12). For the 2016-17 year the cap is stated as $5,000,000,000.00 (cl 12). Table 2 is used to show cumulative totals for the financial year and cl 14 confirms the amounts determined to date do not exceed the cap.

5. Treatment of particular payments: Schedule 1 clarifies that some payments identified as general purpose financial assistance are linked to specific policy reasons or statutory regimes, for example royalties from offshore petroleum collected by the Commonwealth and shared with Western Australia under established arrangements, and compensation to Western Australia for a past excise amendment. Schedule 1 thus signals that the label “general purpose financial assistance” covers a range of payment types: compensatory payments, municipal cost assistance to the ACT, and royalty sharing under other Acts (Schedule 1 rows).

6. Exemption from parliamentary disallowance: Clause 4 records that although the instrument is a legislative instrument under subsection 9(5) of the Act, section 42 of the Legislative Instruments Act 2003 (which provides for disallowance by Parliament) does not apply. This places the Determination outside the usual disallowance procedure for legislative instruments (cl 4).

Taken together, these concepts set up a chain of administration: Treasurer determines amounts under s 9; amounts must be credited to a legally established Special Account (the COAG Reform Fund) in accordance with PGPA governance; payments are made on the specified date; terms and conditions are governed by written agreements and by Schedule D of the Intergovernmental Agreement; and the exercise of the determination power in this instance is not subject to parliamentary disallowance under s 42 LIA 2003.

Primary affected parties and institutional actors can be drawn directly from the Determination’s text and schedules.

• States and Territories: The recipients are the States specified in Table 1, and the Determination defines “State” to include the Australian Capital Territory and the Northern Territory (cl 3). The instrument is a statement of the Commonwealth’s intention to credit amounts into the COAG Reform Fund and to have those amounts paid to the States as grants of general purpose financial assistance (cl 10).

• The Commonwealth (Treasury/Finance agencies): The Commonwealth body that administers the COAG Reform Fund and executes payments is implicated. The Determination requires that the amounts be credited to the COAG Reform Fund before payment (cl 10 and cl 6). Clause 7 notes the COAG Reform Fund is a Special Account under the Public Governance, Performance and Accountability Act 2013, meaning Commonwealth agencies administering the Fund must comply with PGPA accounting and reporting rules (cl 7).

• The Treasurer: The instrument is made by the Treasurer under s 9 of the Federal Financial Relations Act 2009. The Treasurer’s decision-making power and signatory role is manifest in the opening statement and the signature block dated 17 May 2017.

• State executives: Clause 8 records that the COAG Reform Fund Act 2008 requires terms and conditions on which assistance is granted through the COAG Reform Fund to be set out in a written agreement between the Commonwealth and the State. This places a negotiating or contracting role on State executive authorities that accept and administer those written agreements.

• Specific jurisdictions flagged in Schedule 1: Western Australia and the Australian Capital Territory are explicitly referenced in Schedule 1 entries. Western Australia is a recipient of at least two categories of payments covered: compensation relating to royalties/excise changes and royalty payments relating to offshore petroleum projects (Schedule 1 rows). The ACT is identified as a recipient of municipal services assistance (Schedule 1 row).

• Legislative and governance frameworks: Parliament is affected indirectly because the instrument is a legislative instrument but is exempt from disallowance under s 42 of the Legislative Instruments Act 2003 (cl 4). The Department(s) responsible for administering the COAG Reform Fund and for ensuring compliance with PGPA rules will be operationally affected.

• Stakeholders with financial interests tied to the specified payments: Entities within States that benefit from general purpose payments will be affected indirectly because a State’s budgetary choices may change once the funds are received. The Determination itself does not specify how States must allocate funds once received (cl 5 notes the assistance is “to be used by the States for any purpose”).

Who pays and who decides: The Commonwealth finances the payments; the Treasurer decides the amounts to be credited to the COAG Reform Fund under the Act (opening and cl 10). The payments are executed via the Commonwealth’s COAG Reform Fund (cl 6-7). States decide on internal allocation of the received funds because the assistance is general purpose and may be “used by the States for any purpose” (cl 5).

Who enforces or monitors: The Determination points administrators to written agreement mechanisms (cl 8) and to Schedule D of the Intergovernmental Agreement (cl 9) for terms and conditions; the PGPA Act framework applies to the COAG Reform Fund as a Special Account (cl 7). The Determination itself contains no independent enforcement or sanctioning provisions in its text; enforcement of terms and conditions would arise within the written agreements and the governance obligations under PGPA and the Intergovernmental Agreement.

The Determination outlines a set of administrative duties and correlative entitlements that follow from the statutory architecture it invokes. These duties and rights are primarily allocated between the Treasurer/Commonwealth and the States, with governance responsibilities placed on agencies that administer the COAG Reform Fund.

Rights and entitlements

• Right to payment of specified amounts: Where an amount is determined and specified in Table 1, the States named in that table are entitled to receive the corresponding grant of general purpose financial assistance on the stated payment date of 22 May 2017 (cl 10). The Determination directs the credited amounts to be paid for the purpose of making grants to the States (cl 10).

• Right to use funds for any purpose: Clause 5 contains the instrument’s stated purpose, which, per the Determination, is to provide general purpose financial assistance “to be used by the States for any purpose.” That language confirms that, once received, States have discretion to spend the money without a specific Commonwealth-prescribed purpose within the text of the Determination itself.

Duties and constraints on the Commonwealth/Treasurer

• Duty to credit amounts to COAG Reform Fund before payment: Clause 6 and cl 10 implement the procedural requirement that an amount determined under s 9(1) must be credited to the COAG Reform Fund (cl 6) and that the amounts specified are to be credited before payment (cl 10). That creates an administrative duty on the Commonwealth to flow funds through the Special Account.

• Duty to observe the debit limit: Clause 12 cites subsection 9(3) of the Act and records that the total amount credited to the COAG Reform Fund for general purpose assistance in the specified financial year must not exceed $5,000,000,000.00. Clause 13 and Table 2 document cumulative totals to ensure compliance. This imposes a binding aggregate cap on Commonwealth action in the relevant financial year.

• Duty to set terms and conditions through written agreements: Clause 8 records the COAG Reform Fund Act 2008 requirement that terms and conditions on which assistance is granted through the Fund be set out in a written agreement between the Commonwealth and the State. The Determination thus requires the Commonwealth to ensure written agreements exist for the grants routed through the Special Account.

Duties and constraints on the States

• Entering written agreements: As recipients of assistance from a Special Account that is governed by the COAG Reform Fund Act 2008 and the Intergovernmental Agreement, States have the duty to participate in the written agreements that specify the terms and conditions for payments (cl 8-9). While the Determination allows use “for any purpose” (cl 5), the written agreement requirement remains the operative mechanism for setting any payment conditions.

Administrative and governance duties

• Compliance with PGPA Act for Special Account management: Clause 7 identifies the COAG Reform Fund as a Special Account under the Public Governance, Performance and Accountability Act 2013. This places a legal duty on Commonwealth officials managing the Fund to comply with PGPA accounting, reporting, and appropriation rules.

• Documentation and transparency duties: The Determination itself documents the payment schedule, the debit limit, and refers to Schedule D of the Intergovernmental Agreement for payment arrangements (cl 9). Agencies will have duties to maintain records of credits and payments in order to demonstrate compliance with the debit limit and PGPA requirements (implicit from cl 7 and cl 12).

Absence of certain duties and rights in the Determination

• No operational allocation conditions in the Determination text: The Determination does not itself impose a requirement that States spend the funds on specified services or programs. Clause 5 states the funds are for the States to use for any purpose. Any restrictions or reporting obligations would therefore need to be spelled out in the written agreements required under the COAG Reform Fund Act 2008 and in Schedule D of the Intergovernmental Agreement (cl 8-9).

• No penalty provisions contained: The Determination does not set out sanctions, repayment obligations, or enforcement mechanisms in its own text. Where terms, conditions and remedies exist, they will be found in the related written agreements and the Intergovernmental Agreement’s Schedule D (cl 8-9).

In short, the Determination establishes entitlements to payment, assigns duties to the Commonwealth to credit and pay amounts through the COAG Reform Fund within a statutory debit cap, and places on both Commonwealth and State actors the administrative duty to enter and perform written agreements that will govern the detailed terms and any compliance obligations.

The Determination itself contains no express penalty or enforcement provisions. Its text establishes procedural and administrative instructions for crediting and paying specified amounts through the COAG Reform Fund, and points to the written agreement mechanism and the Intergovernmental Agreement for terms and conditions, which is where enforcement provisions would be recorded if present.

What the instrument does state about enforcement architecture

• Written agreements as the locus of terms and conditions: Clause 8 recites the statutory requirement in the COAG Reform Fund Act 2008 that the terms and conditions on which financial assistance is granted through the COAG Reform Fund are to be set out in a written agreement between the Commonwealth and the State. Any contractual remedies, repayment triggers, reporting obligations or dispute resolution mechanisms would therefore be expected to appear in those written agreements, not in this Determination (cl 8).

• Intergovernmental Agreement - Schedule D: Clause 9 directs readers to ‘Schedule D , Payment Arrangements’ to the Intergovernmental Agreement for the terms and conditions for all payments of general purpose financial assistance. Schedule D is the intergovernmental, policy-level instrument that typically records payment rules; if an administrative remedy or a condition is to be enforced it will be located there (cl 9 and Schedule 1 cross-reference).

• PGPA Act governance for Special Accounts: Clause 7 identifies the COAG Reform Fund as a Special Account under the Public Governance, Performance and Accountability Act 2013. The PGPA Act contains obligations on officers about proper use, record-keeping and reporting for Special Accounts and appropriations. Enforcement of those obligations is carried by PGPA mechanisms (audit, reporting, ministerial and departmental accountability) rather than by penalties embedded in this Determination (cl 7).

• No parliamentary disallowance: Clause 4 states that subsection 9(5) of the Act provides that this determination is a legislative instrument, but section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply. The effect in governance terms is that the common parliamentary check of disallowance is not available for this instrument; that procedural constraint on disallowance removes a form of political enforcement against the instrument itself (cl 4).

Consequences of the Determination’s silence on penalties

• Enforcement depends on linked instruments: Because the Determination does not specify sanctions, compliance and enforcement will be managed under the written agreements between the Commonwealth and each State required by the COAG Reform Fund Act 2008, under the Intergovernmental Agreement’s Schedule D, and under PGPA governance for the Special Account (cl 7-9). Practitioners and compliance officers must therefore examine those documents for specific remedies.

• Administrative remedies likely to be contractual or statutory: The written agreements and Schedule D may include reporting, recoupment, or dispute-resolution clauses; the PGPA framework supports administrative audit and reporting. However the Determination itself does not create or describe any of those mechanisms.

• Parliamentary oversight channel narrowed: The explicit non-application of s 42 disallowance (cl 4) narrows one parliamentary avenue for reversal or scrutiny of the Determination itself, shifting oversight to audit, executive accountability, and the terms of written agreements.

In practice, anyone assessing enforcement or penalties in relation to a particular payment specified by the Determination must read the corresponding written agreement and the Intergovernmental Agreement’s Schedule D, and account for PGPA obligations on the COAG Reform Fund administrators. The Determination functions as an administrative trigger and record of the amounts and payment timing but delegates detailed enforcement to the associated agreements and governance statutes.

This Determination operates within and cross‑references a network of statutes and intergovernmental instruments; the Determination itself both invokes and defers to those other legal instruments for substance and governance.

Statutes explicitly referenced in the Determination

• Federal Financial Relations Act 2009: The Determination is made under section 9 of that Act (opening lines and cl 10). Clauses in the Determination refer to sub-sections of s 9: cl 6 recites the requirement in s 9(2) that amounts determined under s 9(1) must be credited to the COAG Reform Fund; cl 12 invokes s 9(3), the debit limit for a financial year; and cl 4 refers to s 9(5) describing the instrument as a legislative instrument. These references show the Determination is an implementation mechanism for s 9 powers and constraints.

• COAG Reform Fund Act 2008: Clause 7 references the Act as establishing the COAG Reform Fund and specifying it is a Special Account for PGPA purposes. Clause 8 cites subsection 7(2) of that Act requiring written agreements between the Commonwealth and the State to set terms and conditions for assistance granted through the Fund. Thus the COAG Reform Fund Act structures how the money moves administratively and legally.

• Public Governance, Performance and Accountability Act 2013 (PGPA Act): Clause 7 identifies the COAG Reform Fund as a Special Account for PGPA purposes. That classification means the PGPA framework for Commonwealth financial management, reporting, and accountability applies to the Fund’s administration. The Determination therefore sits within PGPA appropriations and reporting rules.

• Legislative Instruments Act 2003: Clause 4 deals with the Legislative Instruments Act by noting that the instrument is a legislative instrument but that s 42 (disallowance) of that Act does not apply. That legal interaction removes a parliamentary disallowance mechanism that ordinarily applies to disallowable instruments under the Legislative Instruments Act 2003.

Other statutory interactions noted in Schedule 1

• Offshore Petroleum and Greenhouse Gas Storage Act 2006 and Offshore Petroleum (Royalty) Act 2006: Schedule 1 records royalty payment arrangements to Western Australia in relation to the North West Shelf, stating these arrangements are in accordance with section 75 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 and that royalties are payable under the Offshore Petroleum (Royalty) Act 2006. Those references show that revenue-collection regimes under other statutes feed into the Commonwealth’s ability to make general purpose financial assistance payments that are then shared with States (Schedule 1).

Intergovernmental instrument interaction

• Intergovernmental Agreement on Federal Financial Relations: The Determination points to the Intergovernmental Agreement, in particular Schedule D , Payment Arrangements , as the source of the terms and conditions for the payments (cl 9). Schedule 1 summarises selected entries from Schedule D. The Determination thus functions in tandem with that intergovernmental framework: the Determination names and authorises amounts, the Intergovernmental Agreement establishes payment arrangements and principles.

Practical consequences of these interactions

• Administrative sequencing: The Determination requires that amounts be credited to the COAG Reform Fund before payment (cl 6 and cl 10). Because the Fund is a Special Account under PGPA (cl 7), appropriation and accounting rules under PGPA will determine how credits and payments are recorded, reported and audited.

• Limits and caps: The debit limit under s 9(3) of the Federal Financial Relations Act 2009 is restated in the Determination for the relevant financial year (cl 12). This creates a statutory cap that interacts with Treasury’s and Finance’s cash and balance-sheet management obligations under PGPA.

• Coordination across statutes for specific payments: Schedule 1 shows how payments characterised as general purpose financial assistance can be the downstream mechanism for sharing revenue collected under other statutes (eg Offshore Petroleum royalty regime). Practitioners must therefore bridge the Offshore Petroleum Acts, the Intergovernmental Agreement, the COAG Reform Fund Act and the Determination to understand the full legal path of those funds.

• Parliamentary oversight: Clause 4’s non-application of s 42 removes one parliamentary check under the Legislative Instruments Act 2003. Oversight therefore relies more on PGPA accountability, the Intergovernmental Agreement mechanisms, and the content of the written agreements specified by the COAG Reform Fund Act 2008.

In sum, the Determination is a node in a statutory and intergovernmental network: it authorises payments under the Federal Financial Relations Act 2009, routes money via a PGPA‑governed Special Account established by the COAG Reform Fund Act 2008, relies on written agreements under that Act and the Intergovernmental Agreement for substantive terms, and links into other statutes (notably offshore petroleum royalty law) where specific payments are derived.

The instrument as provided is the Federal Financial Relations (General purpose financial assistance) Determination No. 98 (May 2017), dated 17 May 2017 and signed by Scott John Morrison. The text contains the Determination’s clauses, two schedules and images of the payment Tables. The document does not include any express textual amendments to itself, nor does it include a revision table, amendment schedule or notes to indicate prior versions or later variations.

What the source records

• Date and signatory: The front matter records the Treasurer’s signature and the date 17 May 2017. That establishes the making date and commencement occurs on the making date (cl 2).

• No standalone amendment clauses: The Determination does not contain any internal provision that amends an earlier Determination or that provides for future amendment procedures beyond what is standard for legislative instruments made under the Federal Financial Relations Act 2009.

• No mention of prior or subsequent determinations: The text does not identify an earlier Determination it replaces, nor does it list later amendments. The presence of numbered Tables and schedules appears to be self-contained for the payment date in May 2017.

Implications for legal research and compliance

• Treat this instrument as a single‑occasion determinations series item: Given the date and the fact it specifies a particular payment date (22 May 2017), this appears to be a specific exercise of the Treasurer’s s 9 power for the 2016-17 financial year. Practitioners should therefore treat it as a transaction-level instrument that sits alongside other determinations in the same financial year.

• Cross-check for later instruments: The Determination itself does not record subsequent amendments. To be certain of the current law and any later changes, users must consult the official legislative instrument register or the Federal Register of Legislation to see if this Determination has been superseded, amended or referenced by later instruments. The instrument provides no internal amendment history.

• Repetition in the source file: The text supplied contains repeated blocks of the Determination (likely formatting or consolidation artefacts). Those repetitions do not represent formal amendments; they reproduce the same clauses with identical wording. For the purposes of legal effect, there is a single instrument dated 17 May 2017 with the content reproduced in the supplied text.

• Schedules and tables as operative content: The amounts and particulars (Table 1 and Table 2, Schedule 2) are embedded as images in the instrument supplied. Those images are an operative part of the Determination. Any subsequent amendment that changes amounts or dates would be reflected in a separate Determination or amendment instrument. None is recorded within this text.

In short, the supplied Determination contains no internal amendment history. It should be treated as a discrete s 9 exercise dated 17 May 2017. Any inquiry as to whether later amendments or related determinations exist must be directed to the authoritative statutory instrument registers.

The Determination text does not record any judicial or tribunal decisions about its validity, application, or interpretation. There are no references within the instrument to litigation, declaratory proceedings, injunctions, or other dispute-resolution proceedings arising out of this Determination.

What the absence implies

• No litigation recorded within the instrument: The Determination itself is a short administrative record and it does not include historical litigation notes. Therefore from the document alone there is no evidence of court challenges or judicial review proceedings relating to this specific instrument.

• Where litigation would ordinarily arise: If there were legal disputes about whether a payment complied with statutory requirements (for example compliance with the debit limit in s 9(3) or whether terms and conditions were properly applied under the COAG Reform Fund Act or Intergovernmental Agreement), such disputes would not be chronicled in this type of Determination text. They would appear in court records, judgments, or in legal databases.

Practical steps for practitioners

• Check court and tribunal databases: To determine whether this Determination was subject to legal challenge, a practitioner should search Federal Court, Federal Circuit Court, Administrative Appeals Tribunal, and state/territory court records, as well as consolidated legal databases, for any proceedings naming the Commonwealth, the Treasurer, or the COAG Reform Fund in relation to general purpose financial assistance payments in May 2017.

• Review later legislative instruments: Sometimes disputes trigger later clarifying instruments; users should check the Federal Register of Legislation for subsequent Determinations or amendments that reference litigation or corrective action.

• Inspect written agreements and intergovernmental documents: Because the Determination defers substantive terms and enforcement to written agreements and to the Intergovernmental Agreement’s Schedule D, any disputes over conditions on payments are more likely to arise in contractual or intergovernmental dispute contexts. Those documents may record disputes or references to legal proceedings that would not appear in the Determination itself.

In sum, the Determination contains no litigation history. The absence of litigation references in the instrument does not guarantee none existed; it simply means the instrument does not narrate any legal proceedings. Confirming whether litigation occurred requires external searches in court records and instrument registers.

Several practical and legal features of the Determination can be pitfalls for lawyers, financial officers, and compliance professionals if overlooked. These are concrete operational issues surfaced by the text.

1. Parliamentary disallowance is not available Clause 4 states that although the instrument is a legislative instrument under s 9(5) of the Federal Financial Relations Act 2009, section 42 of the Legislative Instruments Act 2003 (disallowance) does not apply. Practically this means the common parliamentary mechanism to disallow a legislative instrument is removed for this Determination. Users relying on parliamentary disallowance as a check should note that the Determination is outside that route (cl 4).

2. Funds must be credited to the COAG Reform Fund before payment The Determination mandates that amounts specified must be credited to the COAG Reform Fund prior to being paid to the States (cl 6 and cl 10). Administratively, failure to effect the crediting step correctly could create PGPA accounting and audit issues. Funds cannot be considered lawfully paid under the Determination unless the crediting to the Special Account occurs.

3. Debit limit must be observed for the financial year Clause 12 invokes s 9(3) and specifies a $5,000,000,000.00 cap for amounts credited to the COAG Reform Fund for general purpose assistance in the 2016-17 financial year. Table 2 documents cumulative totals, and cl 14 confirms totals do not exceed the cap. Treasury and Finance officers must ensure cumulative accounting across determinations for the financial year to avoid breach of the statutory debit limit (cl 12-14).

4. The Determination delegates material substance elsewhere The Determination sets out payment amounts and the payment date but defers to other instruments for the detail: written agreements under the COAG Reform Fund Act 2008 (cl 8) and Schedule D of the Intergovernmental Agreement (cl 9). Practitioners must therefore consult those agreements and Schedule D to understand conditions, reporting obligations, dispute resolution, and other operational terms. Treating the Determination as the full legal instrument will miss material obligations.

5. “General purpose” label does not mean uniform treatment Although cl 5 states the assistance is “to be used by the States for any purpose,” Schedule 1 shows that the label covers a range of payment types, including compensation for an excise change and royalty‑sharing arrangements involving other statutes (Schedule 1 rows). As such, some payments may have a historical or statutory rationale and may carry specific bilateral arrangements. Do not assume every “general purpose” payment is identical in origin or in the ancillary obligations recorded in written agreements.

6. Amounts and tables are image-based in the instrument provided Table 1, Table 2 and Schedule 2 amounts are embedded as images in the supplied text. For precise accounting and legal proof of the amounts, consult the authoritatively published Determination on the Federal Register of Legislation or the Treasury’s records rather than relying on transcriptions or secondary copies.

7. Special Account governance brings PGPA consequences Clause 7’s statement that the COAG Reform Fund is a Special Account under the PGPA Act imposes obligations on Commonwealth agencies: appropriation and reporting rules apply, and audit/financial statement obligations follow PGPA procedures. Misclassification or accounting errors can have audit consequences under PGPA even though the Determination itself contains no penalties (cl 7).

8. Multiple repetitions in the document may mask errors The source text contains repeated blocks of identical clauses and schedules. While these appear to be formatting duplications rather than substantive divergences, practitioners should confirm they are dealing with a single authoritative instrument and not multiple inconsistent texts.

9. No enforcement provisions in the Determination itself Because this instrument does not include sanction clauses, compliance questions (for example, whether a State has breached a condition) will have to be resolved against the written agreements and Schedule D (cl 8-9). Expect enforcement to be contractual or administrative, not statutory under this Determination alone.

10. Specific statutory cross-links must be tracked for certain payments Schedule 1 references royalty-sharing and the Offshore Petroleum Acts where different legal rules and revenue-collection practices apply. Practitioners handling royalty‑related payments must track the statutory path from the Offshore Petroleum (Royalty) Act 2006 and section 75 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 through to the Intergovernmental Agreement and this Determination.

Each of these are operational “gotchas” that flow from the Determination’s text. They are concrete administrative and legal points to check when relying on or implementing the Determination: verify crediting to the COAG Reform Fund, ensure cumulative debit caps are respected, consult the written agreements and Schedule D for terms and remedies, use authoritative sources for the numerical tables, and account for PGPA obligations.

This section sets out stepwise, source-grounded compliance actions for Commonwealth administrators, State officials, counsel, and auditors responsible for or affected by the payments authorised by this Determination. The instructions are drawn from the Determination’s clauses and its cross-references to the COAG Reform Fund Act 2008, the Intergovernmental Agreement and the PGPA Act.

For Commonwealth Treasury/Finance administrators

1. Verify the Determination and payment date: Confirm the Determination’s text and that the payday is 22 May 2017 as stated in clause 10. Retrieve the authoritative instrument from the Federal Register of Legislation to ensure the operative text and Tables (Table 1 and Table 2) are read correctly (cl 10 and Schedule 2).

2. Credit the amounts to the COAG Reform Fund before disbursement: Clause 6 and clause 10 require amounts determined under s 9(1) be credited to the COAG Reform Fund before payment. Ensure the accounting entry to the Special Account is effected and documented before making the payment to each State.

3. Observe the debit limit: Clause 12 cites s 9(3) and specifies that the total credited for the 2016-17 year must not exceed $5,000,000,000.00. Maintain cumulative accounting across all determinations in the financial year and reconcile to Table 2 to ensure the cap is not breached (cl 12-14).

4. Administer the Special Account under PGPA rules: Clause 7 identifies the COAG Reform Fund as a Special Account under the Public Governance, Performance and Accountability Act 2013. Apply PGPA reporting, appropriation, internal control and audit procedures to the Fund transactions and ensure financial statements reflect the transactions.

5. Ensure written agreements are in place where required: Clause 8 requires that terms and conditions of assistance granted through the COAG Reform Fund be set out in a written agreement between the Commonwealth and the State. Before or contemporaneous with payment, confirm that the required written agreements are executed, incorporate necessary conditions, reporting lines and remedies, and are consistent with the Intergovernmental Agreement’s Schedule D (cl 8-9).

6. Coordinate with program and legal teams for specific payments: For items identified in Schedule 1 (for example, royalty-sharing with Western Australia), coordinate with the teams responsible for the underlying statutory regimes (Offshore Petroleum Acts) to ensure any statutory preconditions are satisfied and appropriate accounting is performed.

For State governments and their legal/financial officers

1. Confirm entitlement and receipt procedures: Determine whether your State is specified in Table 1 and verify the amounts in Schedule 2. Arrange for the State’s central treasury or finance office to receive and record the payment on the specified date (cl 10 and Schedule 2).

2. Execute written agreements: Clause 8 requires terms and conditions for assistance through the COAG Reform Fund to be set out in a written agreement. If your State is to receive funds, ensure a written agreement exists, is executed, and is consistent with the Intergovernmental Agreement’s Schedule D. Review the written agreement for any reporting, performance, or repayment obligations.

3. Plan for domestic accounting and audit: Although clause 5 indicates States may use funds “for any purpose,” the written agreement may impose reporting or audit requirements. Coordinate internal accounting, budgeting and reporting to reflect the receipt and proposed use of funds. Retain documentation for possible audit or intergovernmental review.

4. Track any conditions attached via Schedule D or written agreement: Even where funds are general purpose, Schedule 1 indicates that some payments are connected to prior commitments or statutory entitlements (eg royalties). Confirm whether any such background conditions affect the treatment of funds in your State.

For compliance officers and auditors

1. Reconcile credits and payments to the COAG Reform Fund: Because the Determination requires crediting to the Special Account before payment (cl 6 and cl 10) and PGPA governs the Special Account (cl 7), auditors should trace the credited sums in the COAG Reform Fund ledger to the amounts reflected in Table 1 and Schedule 2.

2. Verify debit limit compliance: Confirm cumulative credits for the financial year do not exceed the $5 billion debit limit stated in clause 12. Cross-check Treasury records, Table 2 totals and the published Determinations for the financial year to ensure the statutory cap has not been breached.

3. Inspect written agreements and Schedule D for enforceable terms: Because enforcement, reporting and other substantive obligations are expected to be in written agreements or in Schedule D of the Intergovernmental Agreement, auditors should obtain and review those documents for compliance obligations and any breaches or remedial triggers.

Practical checklists and record-keeping

• Maintain contemporaneous documentation showing (a) the Determination authorising the payment, (b) the crediting entry to the COAG Reform Fund, (c) the payment to the State on 22 May, (d) the written agreement between Commonwealth and State, and (e) any correspondence or approvals necessary to satisfy PGPA requirements.

• For payments linked to statutes beyond the Federal Financial Relations Act (eg offshore petroleum royalties), retain the statutory calculations or collection records that show the revenue source and the law authorising sharing or transfer (Schedule 1 cross-references).

• Where the Determination’s tables are image-based in a downloaded instrument, extract or transcribe the amounts from the authoritative register to avoid transcription errors. Use the Federal Register of Legislation’s official PDF or instrument text for legal proof of the amounts and recipients.

If there is uncertainty

• Consult legal counsel and Treasury’s legislative instruments team for interpretation of the Determination in relation to s 9 and the COAG Reform Fund Act requirements. For questions about PGPA obligations, contact the Department responsible for PGPA compliance.

• If there are disputes about the terms of the written agreement or alleged breaches, the Determination itself gives no enforcement mechanism; examine the dispute resolution provisions in the written agreement and Schedule D, and consider whether administrative review or litigation is necessary.

Following these procedural steps and controls will align execution with the Determination’s formal requirements: crediting to the COAG Reform Fund prior to payment (cl 6 and cl 10), compliance with the s 9(3) debit limit for the financial year (cl 12), and ensuring that the substantive terms, conditions and remedies appear in the required written agreements and in the Intergovernmental Agreement’s Schedule D (cl 8-9).