The Determination uses and fixes several core concepts that govern how National Partnership payments operate. Those concepts are explicitly defined or invoked in the instrument and determine the legal and administrative mechanics of the payments.

Act and legal basis. The instrument is made under section 16 of the Federal Financial Relations Act 2009 (para 1). It records that subsection 16(5) treats it as a legislative instrument (para 4). The legal effect therefore flows from the Act’s authorisation to determine amounts for National Partnership payments and to require they be credited to the COAG Reform Fund (paras 6, 12).

COAG Reform Fund and Special Account treatment. The Determination requires amounts determined under subsection 16(1) to be credited to the COAG Reform Fund (para 6). The COAG Reform Fund is established by section 5 of the COAG Reform Fund Act 2008 and is specified to be a Special Account for the purposes of the Public Governance, Performance and Accountability Act 2013 (para 6). The Special Account status triggers the PGPA Act’s rules on appropriation, expenditure and accounting for Commonwealth Special Accounts. The Determination further requires that amounts be credited to the COAG Reform Fund before being paid to States (para 13).

National Partnerships and payment profiles. The instrument situates National Partnership payments within the Intergovernmental Agreement on Federal Financial Relations, describing Schedule D , Payment Arrangements , as the framework under which the Commonwealth will make National Partnership payments to States for specified outputs, projects or reforms (paras 7-8). National Partnerships are the written agreements that are to “clearly set out the payment profile in respect of each State” (para 9). The Determination therefore differentiates between the Determination (which authorises the amounts and routing through the COAG Reform Fund) and the National Partnership agreements (which set payment profiles, reporting requirements and conditions).

Conditionality and decision-making. The instrument establishes how conditional payments are to be administered. If pre-determined milestones or performance benchmarks are required, two routes are identified. For reward/incentive payments, the Commonwealth Minister or delegate will determine payment after receipt of an independent assessment of achievement of the benchmark (para 10(a)). For facilitation or project payments, the Commonwealth Minister or delegate will determine payment based on the expenditure and performance reporting arrangements set out in the National Partnership (para 10(b)). If no performance benchmark is required, payments are made in accordance with the payment profile in the National Partnership (para 11).

Debit limit and fiscal constraint. The Determination acknowledges and applies the cap contained in subsection 16(3) of the Act, namely that the total amount credited to the COAG Reform Fund for National Partnership payments in the 2015-16 financial year must not exceed $25,000,000,000.00 (para 15). It then records the cumulative amounts determined in the year (Table 2) and states the total does not exceed the debit limit (para 17). The Determination therefore functions as a mechanism both to authorise particular payments and to demonstrate compliance with a statutory debit ceiling.

Exemption from disallowance. Paragraph 4 records that although the instrument is a legislative instrument under subsection 16(5) of the Act, section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply. That is an express procedural exemption removing the capacity for parliamentary disallowance under s 42 in relation to this Determination.

Terminology and scope. Definitions in paragraph 3 specify that “Act” means the Federal Financial Relations Act 2009, “COAG Reform Fund” refers back to the COAG Reform Fund Act 2008, “Intergovernmental Agreement” refers to the IGA that took effect 1 January 2009, and “State” includes the Australian Capital Territory and the Northern Territory. Those definitional choices determine the object and reach of the instrument in law.

Collectively, these concepts define an institutional pathway: the Commonwealth Treasurer determines amounts under the Act; amounts are credited to a Special Account; National Partnership agreements set operational profiles and reporting and conditionality; and the Commonwealth Minister or delegate exercises payment determination where conditions apply.

The Determination allocates direct rights and obligations to particular governmental actors and implicitly affects other parties through funding flows and conditions. The primary actors and affected groups are set out in the instrument.

Commonwealth executive. The Determination is made by the Treasurer under section 16 of the Federal Financial Relations Act 2009 (para 1, header). The instrument identifies the “relevant Commonwealth Minister or delegate” as the decision-maker for payments that are conditional on milestones or reporting, assigning an executive role in assessing independent assessments or expenditure and performance reporting (para 10). The Commonwealth’s administrative responsibilities also include crediting amounts to the COAG Reform Fund and making the actual payments on the scheduled date (paras 6, 13).

States and Territories. The Determination specifies that amounts are to be paid to “the States” listed in Table 1 for the purpose of making grants of financial assistance to support delivery of specified outputs or projects, to facilitate reforms, or to reward nationally significant reforms (para 12). The instrument defines “State” to include the Australian Capital Territory and the Northern Territory (para 3). For States, the Determination imposes conditionalities and reporting expectations by reference to the National Partnership agreements; States must enter written agreements with the Commonwealth that set the terms and conditions under which the COAG Reform Fund will provide financial assistance (paras 6-7, 9-11).

COAG Reform Fund and Commonwealth finance officers. The COAG Reform Fund is the routing account for the payments (para 6). As a Special Account under the COAG Reform Fund Act 2008 and the PGPA Act 2013, it implicates Commonwealth finance officials in obligations relating to appropriation, accounting and expenditure rules for Special Accounts. The Determination requires amounts be credited to that Fund before payment to States (para 13).

Independent assessors and auditors. The instrument contemplates the use of independent assessments where incentive payments are contingent on achievement of pre-determined performance benchmarks (para 10(a)). It also contemplates performance and expenditure reporting as the basis for facilitation and project payments (para 10(b)). That creates roles for independent assessors, auditors or other evaluators who will supply the evidence on which ministers or delegates make payment determinations.

Parliamentary actors and scrutiny mechanisms. The Determination records that section 42 of the Legislative Instruments Act 2003 (disallowance) does not apply to it (para 4). That removes one parliamentary mechanism of post‑enactment scrutiny, and therefore affects Parliament’s ability to disallow the instrument under s 42. The instrument remains a legislative instrument (subsection 16(5) of the Act), but the specified exemption reduces the scope for a statutory disallowance motion under the Legislative Instruments Act.

Private sector participants in State projects. While the instrument does not specify particular projects or outputs, it authorises payments that will finance State delivery of specified outputs or projects and likely support State contracting with private suppliers. The Determination does not set procurement rules, but the flow of funds to States under National Partnerships will affect public procurement decisions, project funding and opportunities for private contractors. The source does not specify particular outputs, so affected private parties must consult the relevant National Partnership agreements and Schedule 1 for project-level detail.

Citizens and service users. Finally, ultimate beneficiaries of outputs, projects and reforms will include citizens and service users of State services. The Determination’s stated purposes (support delivery of outputs, facilitate reforms, reward significant reforms) indicate intended outcomes at a service and policy level, but the instrument leaves specific service definitions and performance benchmarks to National Partnership agreements and independent assessments (paras 5, 9-11).

In short, the Determination directly affects the Commonwealth executive (Treasurer, Minister or delegate), State and Territory governments, the COAG Reform Fund administration, independent assessors and the parliamentary disallowance mechanism. It also produces downstream effects on private contractors, procurement and service delivery by States, although those effects flow from National Partnership content rather than the Determination itself.

The Determination creates and recognises specific duties, rights and administrative steps for the Commonwealth, States, Ministers, delegates and account-holders. The instrument allocates who may decide, what conditions attach to payments, and how funds must be handled.

Treasurer’s and Ministerial powers. The Treasurer makes the Determination under section 16 of the Federal Financial Relations Act, thereby authorising amounts and specifying recipients (para 1; para 12). The Determination also identifies the relevant Commonwealth Minister or delegate as the decision-maker for payments that are conditional on milestones or reporting: for incentive payments this decision follows an independent assessment, and for facilitation/project payments it follows expenditure and performance reporting set out in the National Partnership (para 10).

Payments and routing duties. The Determination imposes a duty on the Commonwealth to credit amounts determined under subsection 16(1) to the COAG Reform Fund prior to payment to States (para 6; para 13). The COAG Reform Fund’s Special Account status implies Commonwealth accounting duties under the COAG Reform Fund Act 2008 and the PGPA Act 2013 (para 6). The Determination also specifies that certain amounts are to be paid on a specific date, 7 April 2016 (para 12-13).

State obligations and rights to funding. States have a right to receive the specified amounts for the stated purposes (support delivery of outputs or projects, facilitate reforms, reward nationally significant reforms) as set out in Table 1 and Schedule 1 (para 12; para 14). States also have the duty to enter into written agreements with the Commonwealth in which the terms and conditions on which financial assistance is granted through the COAG Reform Fund are set out, as required by subsection 7(2) of the COAG Reform Fund Act 2008 (para 6-7). Where National Partnership agreements require pre-determined milestones or performance benchmarks, States have the duty to satisfy those requirements and to arrange or accept independent assessments and reporting as appropriate to trigger payments (paras 9-11).

Conditionality and evidence. For incentive payments tied to nationally significant reforms, the Determination gives the Commonwealth Minister or delegate the right to require an independent assessment of whether the pre-determined benchmark has been achieved before payment will be made (para 10(a)). For facilitation and project payments, the Minister or delegate will make a payment determination based on the expenditure and performance reporting arrangements set out in the National Partnership (para 10(b)). Where no benchmark is required, States are entitled to scheduled payments in accordance with the payment profile in the National Partnership (para 11).

Fiscal constraints. The Determination recognises a statutory debit limit under subsection 16(3) of the Act and records the total cumulative amounts determined in the financial year so far, stating that the total does not exceed the debit limit (paras 15-17). This places an operational financial constraint on further determinations for that financial year.

Procedural immunity. By declaring that section 42 of the Legislative Instruments Act 2003 does not apply to the Determination, the instrument removes the right of Parliament to disallow it under that section (para 4). The Determination therefore removes a particular statutory check, even while remaining a legislative instrument under subsection 16(5) of the Act.

Information and schedule duties. The Determination points parties to Schedule 1 for further information on the payments (para 14). The schedule contains the granular payment information (amounts by State and purpose) and is part of the instrument’s operative content. The instrument therefore imposes a duty on practitioners to consult Schedule 1 and the relevant National Partnership agreements to determine precise payment profiles, conditions and reporting requirements.

In combination, these duties and rights create an administrative process: Treasurer authorises and records payments, amounts are credited to the COAG Reform Fund, States acquire conditional entitlements under written agreements, Ministers or delegates exercise discretion tied to evidence and independent assessments, and the fiscal gate of the debit limit is respected.

The Determination itself does not create new criminal offences, monetary penalties or enforcement sanctions against private parties. Its enforcement mechanisms and potential sanctions derive from the statutory architecture it invokes, and from the contractual and administrative arrangements referenced in the text.

Administrative enforcement through conditional payments. The instrument specifies the mechanism by which payments are controlled: where payments are contingent on performance benchmarks or milestones, the Commonwealth Minister or delegate determines whether to make an incentive payment following receipt of an independent assessment, and determines facilitation or project payments based on expenditure and performance reporting in the National Partnership (para 10). The practical enforcement tool here is the withholding or reduction of payments if benchmarks or reporting requirements are not met. The Determination does not itself set recovery rules, but withholding in whole or part is the implied administrative enforcement mechanism.

Contractual rights in National Partnership agreements. Paragraphs 6-7 require that the terms and conditions for financial assistance via the COAG Reform Fund be set out in a written agreement between the Commonwealth and the State, as required by subsection 7(2) of the COAG Reform Fund Act 2008 (para 6-7). Those written agreements will typically contain express contractual remedies and financial adjustments for non-compliance, overpayment, fraud, misuse of funds, or failure to meet milestones. The Determination points parties to National Partnerships for payment profiles and reporting arrangements (paras 9, 14). Enforcement therefore will chiefly be contractual and administrative, exercised through the terms of the National Partnership and the Commonwealth’s power to make or withhold payments under those terms.

Special Account and financial law compliance. Because amounts must be credited to the COAG Reform Fund, a Special Account under the COAG Reform Fund Act 2008 and the PGPA Act 2013 (para 6), account-holders and Commonwealth finance officials have duties under the PGPA Act to ensure lawful appropriation, correct accounting, and proper expenditure from Special Accounts. Enforcement in this context will be the usual PGPA Act compliance framework, including internal audit, reporting to the Finance Minister, and sanctions or recovery for improper expenditure as provided under Commonwealth financial law. The Determination does not itself create PGPA consequences, but it triggers the PGPA regime by routing funds through a Special Account.

Parliamentary oversight avenues limited. The Determination states that section 42 of the Legislative Instruments Act 2003 does not apply (para 4). Section 42 disallowance is one parliamentary mechanism to quash or prevent operation of a legislative instrument. By removing that route, the instrument reduces a potential political enforcement or corrective mechanism; it does not eliminate parliamentary scrutiny entirely, but the specific statutory disallowance power is excluded.

No criminal or civil penalties specified. The instrument contains no express criminal offences, penalty units, or civil fines. Any penalty or recovery action therefore must be sourced in the Federal Financial Relations Act 2009, the COAG Reform Fund Act 2008, the PGPA Act 2013, or the specific National Partnership agreements. Practitioners should therefore inspect those instruments and agreements for express enforcement provisions such as clawback clauses, audit rights, repayment obligations, or other remedial steps.

In sum, enforcement under this Determination will be administrative and contractual: payments are conditional on evidence; the Commonwealth has discretion to pay or withhold; money flows are controlled through the COAG Reform Fund Special Account and PGPA accounting; and specific penalties or recovery powers will be found in the underlying statutes and in each National Partnership agreement rather than in the Determination text itself.

The Determination explicitly cross-references several statutes and intergovernmental instruments and therefore operates in a network of legal rules. The instrument both depends upon and activates duties and processes in those instruments.

Federal Financial Relations Act 2009. The Determination is made under section 16 of the Federal Financial Relations Act 2009 and repeatedly references items that follow from the Act. Paragraph 12 states that the amounts are determined in accordance with subsection 16(1) of the Act. Paragraph 4 records that subsection 16(5) of the Act provides that this Determination is a legislative instrument. Paragraph 15 refers to subsection 16(3) of the Act when citing the debit limit for the 2015-16 financial year. Consequently, the Determination’s legal force is derivative: it operates only because the Act authorises the Treasurer to determine and credit amounts for National Partnership payments.

COAG Reform Fund Act 2008. The Determination requires amounts determined under subsection 16(1) of the Act to be credited to the COAG Reform Fund (para 6). It cites section 5 of the COAG Reform Fund Act 2008 as the establishing provision for the Fund (para 6), and subsection 7(2) of that Act as imposing the requirement that terms and conditions for assistance be set out in a written agreement between the Commonwealth and the State (para 7). Thus the Determination relies upon the COAG Reform Fund Act to prescribe the account-holding and agreement-making framework.

Public Governance, Performance and Accountability Act 2013 (PGPA Act). By treating the COAG Reform Fund as a Special Account for PGPA Act purposes (para 6), the Determination brings the funds within the PGPA Act’s financial management, reporting and audit arrangements. That connection imposes on the Commonwealth financial officers the PGPA duties to lawfully incur expenditure, maintain proper records and report on Special Account activity. The Determination itself does not restate PGPA obligations, but the Special Account classification imports PGPA compliance requirements into the payment chain.

Legislative Instruments Act 2003. Paragraph 4 disapplies section 42 (disallowance) of the Legislative Instruments Act 2003 even though the instrument is a legislative instrument under subsection 16(5) of the Act. The disapplication means that the statutory parliamentary disallowance mechanism in s 42 cannot be used to disallow this Determination. The legal effect is to remove that particular avenue of parliamentary scrutiny; other mechanisms of parliamentary oversight remain available but not the specific disallowance under s 42.

Intergovernmental Agreement on Federal Financial Relations (IGA). The Determination repeatedly invokes the Intergovernmental Agreement as the overarching framework for federal‑state financial transfers, and specifically cites Schedule D , Payment Arrangements , as the operative schedule under which the Commonwealth will make National Partnership payments (paras 7-8). The Determination therefore functions in concert with the IGA and the specific National Partnership agreements negotiated under it, with National Partnerships setting payment profiles and reporting arrangements (paras 9, 11, 14).

National Partnership agreements and Schedule 1. The Determination leaves granular terms, payment profiles and reporting arrangements to the specific National Partnership agreements and to Schedule 1 of this Determination (paras 9, 11, 14). Those agreements will contain detailed conditions, reporting and compliance provisions. Practitioners must therefore consult the National Partnership documents and Schedule 1 to determine precise obligations and rights.

Interaction summary. In practice, the Determination acts as an administrative node that links section 16 of the Federal Financial Relations Act, the COAG Reform Fund Act’s requirement for written agreements, the PGPA Act’s Special Account rules, the IGA’s payment architecture, and the Legislative Instruments Act’s procedural exemptions. The Determination does not displace these instruments; rather it makes an authorised payment determination and routes funds through the statutory financial framework. Any enforcement, accountability, or remedy that goes beyond payment withholding will be found in the COAG Reform Fund Act, the PGPA Act, the Federal Financial Relations Act and the particular National Partnership agreements referred to by Schedule 1.

The instrument as presented is Determination No. 105 (April 2016) and bears the Treasurer’s signature and date of 5 April 2016 (header). The text contains repeated blocks and duplicated headings, which appear to be formatting or copy‑editing duplications within the published document. The Determination itself does not include any express amendment entries, subsequent amendment clauses or schedules indicating later changes within the text provided.

What the source records:

• Authorising date and signature: Scott John Morrison, Treasurer, Dated 5 April 2016 (header).
• Commencement: the Determination “commences on the day on which this determination is made” (para 2).
• The instrument makes reference to statutory ceilings and cumulative amounts for the 2015-16 financial year (paras 15-17), thereby situating it temporally within that financial year.

Notable absences in the provided text:

• There is no express history of prior versions or prior determinations appended to this document in the excerpt provided.
• There are no separate amendment schedules, no notes of variation, and no entries describing subsequent revocations or repeals in the instrument itself.
• The instrument does not record any later dates or identifying references indicating amendment subsequent to the 5 April 2016 date printed on the instrument.

Practitioner implications:

• To determine whether this Determination has been superseded, varied or revoked since 5 April 2016, one must consult the Federal Register of Legislation or the Treasury’s instrument registers for any later determinations under section 16 of the Federal Financial Relations Act 2009, or for amendment instruments. The instrument as provided does not contain such amendment entries.
• The instrument’s Schedule 1 and the two image‑based tables (Table 1 and Table 2) are part of its operative content. Any later amendment that alters the amounts, the cumulative total, or the debit limit calculation would be reflected by a subsequent Determination or an amending instrument; none is contained in the source text.
• Because the Determination disapplies section 42 of the Legislative Instruments Act 2003 (para 4), parliamentary disallowance under that section would not have been available at the time of its making. Any later amendment or revocation would therefore be effected by further executive instruments under the relevant Acts, subject to whatever procedural rules then apply.

In sum, the provided text shows a single Determination made on 5 April 2016 with no embedded amendment history. Practitioners requiring the current legal position or a transaction history should check official registers for any subsequent determinations, amending instruments, revocations or superseding documentation.

The Determination text supplied contains no references to litigation, judicial review proceedings, or court decisions that interpret or challenge this particular Determination. The instrument does not cite any cases, nor does it record legal challenges or judicial commentary in its body.

What the document discloses:

• The Determination is stated to be a legislative instrument under subsection 16(5) of the Federal Financial Relations Act 2009, but paragraph 4 explicitly provides that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply. This removes a statutory parliamentary disallowance route, though it does not address judicial review avenues under general administrative law.
• The Determination refers to independent assessments and expenditure and performance reporting as evidentiary bases for payment decisions (para 10). Those procedures could in practice give rise to disputes between States and the Commonwealth over whether benchmarks were met or whether reporting satisfied National Partnership requirements, but the instrument itself contains no litigation record.

Practical consequences for research:

• The absence of litigation references in the instrument means that any case law addressing this Determination, the exercise of the Commonwealth’s payment-determination discretion under para 10, the routing of funds through the COAG Reform Fund, or the debit limit under subsection 16(3) of the Act would need to be located in external sources such as court databases, administrative law reports or parliamentary records. The Determination does not itself provide such references.
• If a practitioner is concerned about potential judicial review of a payment decision made under the instrument, they will need to examine the Federal Financial Relations Act, the COAG Reform Fund Act, the PGPA Act and the specific National Partnership agreements for the relevant rights and remedies. The Determination’s text does not create explicit judicial remedies or procedural steps for judicial review, but administrative law remedies (e.g. merits review, judicial review for jurisdictional error) remain potentially available under general law unless otherwise ousted by statute, a question outside the Determination’s own content.

Recommendation based on the document:

• To establish any litigation history or jurisprudential treatment, check judicial databases for proceedings brought by States or other parties against the Commonwealth concerning National Partnership payments for the 2015‑16 year, and review records of disputes over independent assessments or payment determinations under National Partnerships. The Determination itself contains no litigation history; any such history will be external to the instrument.

The Determination contains procedural, evidential and drafting features that can produce practical risks or traps for practitioners if not noticed. These are points to check and verify before acting on the instrument.

Amounts are in tables and images, not in-line text. The Determination refers to amounts specified in Table 1 (Table 1: National Partnership payments for payment on 7 April 2016) and cumulative amounts in Table 2, and points to Schedule 1 for further information (paras 12-14, 16). In the source provided those tables and Schedule 1 appear as images. Do not rely on a printed excerpt that omits the images. For precise dollar figures, recipients must retrieve the original instrument with readable tables, because the operative monetary amounts are set out in those tables and the Schedule.

Disallowance exemption. Paragraph 4 states that subsection 16(5) of the Act makes the Determination a legislative instrument but that section 42 of the Legislative Instruments Act 2003 (disallowance) does not apply. The practical effect is a narrowed parliamentary oversight route for this Determination. If you are relying on parliamentary disallowance as a check on the instrument, that route is unavailable under the instrument as made.

Crediting before payment. The Determination requires that amounts be credited to the COAG Reform Fund before being paid to States (para 13). Failure to route funds through the COAG Reform Fund Special Account could render the payment inconsistent with the Determination and the COAG Reform Fund Act. Practitioners should ensure that the accounting entry into the Special Account is completed, and retain evidence of crediting, before expecting the State to treat funds as lawfully provided.

Special Account and PGPA Act consequences. Because the COAG Reform Fund is a Special Account for PGPA Act purposes (para 6), normal Commonwealth Special Account rules apply. Misunderstanding the Special Account status can cause confusion on appropriation authority and the timing of expenditure. States must not assume that receipt of funds is a blank cheque; funds are disbursed under the National Partnership’s terms and the PGPA account rules apply upstream.

Conditionality and independent assessments. For incentive payments tied to nationally significant reforms, the Determination requires the relevant Commonwealth Minister or delegate to make a determination following receipt of an independent assessment that a pre-determined performance benchmark was achieved (para 10(a)). Practitioners should confirm who is authorised to perform the independent assessment, the assessment’s terms of reference, whether the assessment is binding, and the timing for its completion. Ambiguity on the independent assessor’s status or the assessment’s evidential weight can delay payments.

Ministerial discretion and evidentiary standards. The Determination gives the Minister or delegate discretion to determine payment based on independent assessments or on reporting under the National Partnership (para 10). The Determination does not prescribe binding evidentiary standards or timeframes for the Minister’s decision. That can create uncertainty and the potential for disputes over whether a payment decision complied with the National Partnership’s reporting rules and the Minister’s obligations.

Debit limit and cumulative accounting. The instrument invokes subsection 16(3) of the Act and states the debit limit for the 2015-16 financial year at $25,000,000,000.00 (para 15), and records cumulative determinations in Table 2 (para 16-17). Practitioners need to verify that the cumulative totals correctly include all determinations in the year. Errors in cumulative accounting or failure to account for other determinations could produce inadvertent breaches of the statutory debit limit.

Reliance on National Partnerships for operative detail. The Determination authorises amounts but leaves the payment profile and operational terms to National Partnership agreements (paras 9, 11, 14) and to Schedule 1 for further information. This split authority means that the Determination alone does not tell you the performance benchmarks, reporting formats, or timing rules. Always consult the National Partnership for operational detail. Relying on the Determination text alone is insufficient.

Duplication in the document. The supplied text contains repeated sections and headings. That is likely a publishing or formatting duplication, but do not assume the repetitions alter legal effect. Confirm the authoritative version on the Federal Register of Legislation or Treasury records.

No explicit enforcement clauses in the Determination. The instrument contains no clawback, repayment or penalty clauses. Any such mechanisms will be in the National Partnership agreement or in the COAG Reform Fund Act and PGPA Act. Practitioners should not assume enforcement provisions exist in the Determination itself.

In sum, key practical pitfalls are the need to consult the image-based tables and Schedule 1 for monetary and project detail, the disallowance exemption, the requirement to credit the COAG Reform Fund prior to payment, the Minister’s discretionary decision points tied to independent assessments and reporting, and the statutory debit limit that caps the Commonwealth’s ability to credit the Fund in the financial year.

Compliance under this Determination requires actions by both Commonwealth and State actors and attention to account‑handling, agreement-making and evidence production. The Determination and the statutes it references identify the principal compliance steps.

For the Commonwealth (Treasury/Finance/decision-makers)

1. Authorise and publish the Determination under section 16 of the Federal Financial Relations Act 2009, ensuring signatures and dating as required (para 1, header). Retain the authoritative copy on the Federal Register of Legislation.

2. Credit the specified amounts to the COAG Reform Fund before disbursing funds to States (para 6, para 13). Ensure the crediting entry is made to the COAG Reform Fund Special Account in compliance with the COAG Reform Fund Act 2008 and the PGPA Act 2013. Document the timing and accounting entries, as the Determination requires crediting before payment.

3. Confirm that cumulative determinations for the relevant financial year do not exceed the debit limit in subsection 16(3) of the Act ($25,000,000,000.00 for 2015-16 as stated in para 15). Maintain accurate cumulative accounting and reconcile Table 2 figures against other determinations to avoid exceeding the statutory cap (paras 15-17).

4. Where payments are conditional, determine the procedural steps for independent assessments and reporting. For incentive payments contingent on benchmarks, establish the process for receipt, verification and retention of independent assessments, and the timelines for Ministerial or delegate determination (para 10(a)). For facilitation/project payments, ensure the reporting templates, expenditure evidence, and timing are clearly specified in National Partnership agreements, and provide administrative support for Ministerial decision-making based on those reports (para 10(b)).

5. Ensure the Determination’s exclusion of s 42 of the Legislative Instruments Act 2003 is recorded and that institutional stakeholders are aware that parliamentary disallowance under s 42 will not be available (para 4). Plan for alternative accountability processes such as departmental briefs, audit trail maintenance and Senate/House estimates briefing as appropriate.

For States and Territories

1. Enter into the required written National Partnership agreement with the Commonwealth. Paragraph 7 notes 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 6-7). Negotiate and document the payment profile, reporting requirements, milestones, benchmarks and dispute resolution clauses.

2. Ensure systems to generate and supply expenditure and performance reports are in place. For facilitation/project payments, the Minister or delegate will base payment determinations on the reporting arrangements in the National Partnership (para 10(b)). Align internal accounting and program reporting to the National Partnership templates and timetables to avoid delays.

3. Prepare for independent assessment processes where incentive payments are contingent on achieving performance benchmarks. For incentive payments, an independent assessment is a precondition for the Minister’s payment determination (para 10(a)). Identify potential independent assessors, obtain their terms of reference and ensure data and evidence are collected to support robust independent assessment.

4. Coordinate with Commonwealth finance officials regarding the timing of COAG Reform Fund crediting. The Determination demands amounts be credited to the COAG Reform Fund prior to payment to States (para 13). States should seek confirmation from the Commonwealth about crediting completion and payment timing to reconcile cashflow forecasts.

5. Monitor the debit limit and cumulative determinations. While the debit limit is a Commonwealth statutory cap, States should be aware that the availability of payments in the financial year is constrained by that limit and that scheduled payments may be impacted if cumulative determinations approach the cap (paras 15-17).

For auditors, independent assessors and advisors

1. Confirm the scope and binding nature of assessments. The Determination requires an independent assessment for incentive payments but does not specify who appoints the assessor or the assessment’s binding effect on ministerial determinations (para 10(a)). Obtain the National Partnership’s terms of reference to confirm appointment, standards and scope.

2. Maintain evidentiary standards. Independent assessors and auditors should document methodology, source data, verification steps and conclusions clearly, because ministerial decisions will be made “following receipt” of such assessments (para 10(a)).

Documentation and records management

• Preserve documentary evidence of COAG Reform Fund crediting, National Partnership agreements, reporting submissions, independent assessment materials and ministerial determinations. The Determination ties payment to account crediting, reporting and assessments, so contemporaneous records will be central to demonstrating compliance and resolving disputes.

Timing and sequencing

• Observe that the Determination provides for payment on a specified date (7 April 2016) and requires crediting and written agreements. Sequence crediting, agreement finalisation, reporting evidence and assessment receipt so that the Minister can make the relevant determination without administrative delay (paras 12-14).

Legal review

• Ensure legal teams review the National Partnership agreement’s enforcement, clawback and dispute resolution clauses. The Determination itself contains no penalty clauses and delegates enforcement mechanisms to the National Partnerships and relevant Acts (paras 6-11).

In short, compliance requires coordinated action between Commonwealth and State financial, program and legal officers to ensure that account crediting, written agreements, reporting, independent assessment and ministerial determinations are aligned, documented and completed in the order the Determination specifies.