The Determination operates within a small set of statutory and contractual concepts. Those concepts are stated in the instrument and imported legislation, and they drive who acts, how funds move, and what conditions attend payments.

1. National Partnership payments. The Determination concerns the category of financial assistance known as National Partnership payments, which the Intergovernmental Agreement on Federal Financial Relations (Schedule D) contemplates Commonwealth governments will make to States to support delivery of specified outputs or projects, to facilitate reforms, or to reward jurisdictions for nationally significant reforms (para 8; para 5). The Determination therefore implements a discrete transfer category within the federal financial relations architecture.

2. COAG Reform Fund and Special Account treatment. Amounts determined under subsection 16(1) of the Act must 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 a Special Account for the purposes of the Public Governance, Performance and Accountability Act 2013 (para 6). That means, as the Determination states, that the payments flow through a Special Account subject to PGPA Act rules on receipts and payments, and the COAG Reform Fund Act requires written agreements between Commonwealth and State setting out the terms and conditions under which those funds are granted (para 7).

3. Payment profiles and conditionality. The Determination emphasises that National Partnerships will clearly set out the payment profile for each State (para 9). Where payments are conditional on pre‑determined milestones or performance benchmarks, the instrument creates two decision pathways: incentive payments to reward nationally significant reforms require an independent assessment and then a Ministerial or delegate determination (para 10(a)); facilitation or project payments require a Ministerial or delegate determination based on expenditure and performance reporting arrangements set out in the National Partnership (para 10(b)). Where benchmarks are not required, payments conform to the scheduled profile (para 11).

4. Ministerial and delegate discretion. The Determination places the decision whether or not to make conditional payments with the relevant Commonwealth Minister or their delegate, acting in each case after the receipt of the evidence specified (para 10).

5. Debit limit. The Act imposes a hard numerical constraint for the 2015-16 financial year: subsection 16(3) limits the total amount credited to the COAG Reform Fund for National Partnership payments in that year to $25,000,000,000.00. The Determination records that the amounts set in Table 1, when aggregated with previous determinations in 2015-16, do not exceed the debit limit (paras 15-17).

6. Exemption from parliamentary disallowance. By explicit provision, subsection 16(5) of the Act makes the Determination a legislative instrument but states that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply to it (para 4). The concept here is that the usual parliamentary mechanism to disallow subordinate instruments is not available for this Determination, as stated.

7. Schedule and tabular detail. The Determination incorporates specific numerical and recipient detail by reference to Table 1, Table 2 and Schedule 1 (paras 12-14, 16). Those tables and schedule contain the line items, payment amounts and the cumulative accounting in respect of the 2015-16 debit limit. The instrument records the payment date as 27 June 2016 (para 13).

Each of these concepts is present in the Determination and controls administrative action. Practitioners should treat them as binding rules that govern accounting, intergovernmental negotiations, evidence standards for milestone payments, and the institutional routes for ministerial decision. The instrument imports external standards and constraints by reference to the COAG Reform Fund Act, the Intergovernmental Agreement, and the PGPA Act; those external instruments therefore operate as part of the operational legal framework for these payments (paras 6-9).

The Determination identifies a small cast of institutional actors and legal subjects, and it also imposes obligations and creates entitlements that have downstream effects for third parties.

Primary affected parties

• The Commonwealth, represented by the Treasurer (Signer) and the relevant Commonwealth Minister or their delegate. The Treasurer makes the Determination under s 16 of the Act (signature block and paras 12, 13), while the relevant Minister or delegate is given decision‑making responsibility where payment hinges on achievement of milestones or performance benchmarks (para 10).
• The States, defined in the instrument to include the Australian Capital Territory and the Northern Territory (para 3). The Determination authorises payments to particular States as specified in Table 1 and Schedule 1 (paras 12-14). States are the direct recipients of the grants and have the obligations attaching to those grants under the written agreements required by the COAG Reform Fund Act (para 7).

Secondary and administrative actors

• Administrators of the COAG Reform Fund and officials responsible for Special Account compliance under the Public Governance, Performance and Accountability Act 2013. The Determination requires amounts to be credited to the COAG Reform Fund (paras 6, 13), therefore the Treasury or Finance officials who manage that Special Account will be engaged in receipt and payment mechanics and in ensuring PGPA compliance.
• Independent assessors or auditors. The Determination contemplates that independent assessments will be used to verify whether pre‑determined performance benchmarks have been achieved in the context of reward payments (para 10(a)). Parties supplying or contracting such independent assessments will be affected.
• State agencies, service providers and contractors engaged to deliver the specified outputs or projects that the payments support. When payments are conditional upon milestones or reporting, these downstream providers will likely need to collect and preserve evidence to support State claims to funding, as the Minister’s determination will rely on expenditure and performance reporting set out in the National Partnership (para 10(b)).
• Parliamentary actors. The Legislative Instruments Act 2003 normally permits disallowance of legislative instruments under section 42, but the Determination records that that disallowance mechanism does not apply here (para 4). That affects how parliamentary oversight can interact with this instrument.

Diffuse interested parties

• Auditors and compliance professionals who must reconcile Special Account movements with authorised determinations. This Determination affects accounting entries for the 2015-16 financial year (paras 13, 15-17).
• Journalists, researchers and others tracking Commonwealth‑State financial flows will need to consult Table 1 and Schedule 1 to identify specific amounts and recipients (paras 12-14; Schedule 1 references).

Who pays and who decides: The Commonwealth supplies the funds via the COAG Reform Fund (paras 6, 13). The Commonwealth Minister or delegate decides whether conditional payments are approved, following independent assessment or reporting as required by the National Partnership (para 10). The States decide how to spend delivered funds against the outputs or reforms that the National Partnership specifies, subject to the terms and conditions required to be set out in a written agreement (para 7).

Geographic coverage: All States and Territories are within the instrument’s scope because the Determination defines State to include the ACT and NT (para 3). The specific recipients and amounts for payment on 27 June 2016 are set out in Table 1 and Schedule 1 (paras 12-14), which practitioners must consult for line‑by‑line detail.

The Determination sets out rights to receive funds and allocates duties for authorising, accounting and deciding payments. Those rights and duties are explicit in the instrument or flow directly from its cross‑references to other Acts.

Rights created or recorded

• States have an entitlement to receive the amounts specified in Table 1 and Schedule 1, subject to the written terms and conditions and any milestone or performance requirements recorded in the corresponding National Partnership documents (paras 12-14; paras 9-11). The Determination makes the amounts payable on 27 June 2016 after being credited to the COAG Reform Fund (para 13).
• The Commonwealth, via the Treasurer and relevant Minister or delegate, has the right to determine whether conditional payments should be released once the required evidence is in place; the Determination means the Commonwealth controls the release of funds for milestone‑based payments (para 10).

Duties imposed by the Determination and cross‑referenced Acts

• Duty to credit the COAG Reform Fund. Subsection 16(2) of the Act requires that an amount determined under subsection 16(1) be credited to the COAG Reform Fund; the Determination repeats that requirement and records that the COAG Reform Fund is a Special Account under the PGPA Act (para 6). The practical duty is on Commonwealth accounting authorities to make the credited entry and then the payment, using the Special Account procedures governed by the PGPA Act.
• Duty to set terms and conditions in a written agreement. Subsection 7(2) of the COAG Reform Fund Act 2008 requires 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. Therefore, both Commonwealth officials and State officials have a duty to negotiate, execute and comply with such agreements (para 7).
• Duty to assess and report. Where National Partnerships require achievement of pre‑determined milestones, the Determination imposes procedural duties: for reward payments, a relevant Commonwealth Minister or delegate must make a determination following receipt of an independent assessment as to whether the benchmark has been achieved (para 10(a)); for facilitation or project payments, the Minister or delegate must make a determination based upon expenditure and performance reporting arrangements set out in the National Partnership (para 10(b)). This creates duties for independent assessors (where applicable), State reporting units, and Commonwealth decision‑makers to gather, verify and present the necessary material.
• Duty to observe the debit limit. The Act imposes a numerical duty in subsection 16(3): 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. The Determination confirms that the cumulative determined amount to date, including the current Determination, does not exceed that limit (paras 15-17). Administrative officers must therefore account for prior determinations when crediting amounts to the Special Account.

Delegation and discretion

• The Determination explicitly allows the relevant Commonwealth Minister or delegate to determine whether conditional payments should be made (para 10). The Determination therefore places a discretionary function with Ministers or their delegates, but it constrains that discretion procedurally: reward payments require an independent assessment; facilitation or project payments require compliance with expenditure and reporting arrangements in the National Partnership (para 10).

Limits and omissions

• The Determination does not itself set out contractual terms, repayment obligations, clawbacks, auditing rights, or penalties. Instead, it requires that terms and conditions be set in a written agreement under the COAG Reform Fund Act (para 7). Practitioners must therefore consult the relevant National Partnership and the written agreement for nuts‑and‑bolts compliance obligations.

In summary, the Determination creates a right for States to be paid specified amounts, it creates accounting duties to route funds through the COAG Reform Fund Special Account, it requires written agreements to fix terms and conditions, and it confers conditional payment rights on the Commonwealth Minister or delegate with procedural constraints tied to independent assessment and reporting. All of these duties are recorded in the Determination text (paras 5-11; paras 13-17).

The Determination itself does not establish a statutory penalty regime or criminal sanctions. Its enforcement mechanisms are administrative and contractual, and flow from the Determination’s required interactions with other statutes and agreements. The instrument therefore creates enforcement effects indirectly rather than through standalone penalty clauses.

No penalties in the instrument

• The text of the Determination contains no express monetary penalties, criminal offences, or administrative fines for non‑compliance by States or other parties. It does not, for example, prescribe clawback or repayment mechanics in the Determination text available. Where enforcement is required, the Determination points to written agreements and to the National Partnership documents as the places where terms, conditions, reporting obligations and any consequences of non‑compliance will be set out (para 7; para 14).

Enforcement through decision making and payment control

• The primary enforcement lever recorded in the Determination is the power of the relevant Commonwealth Minister or delegate to determine whether conditional payments should be made. For reward payments, the Determination requires an independent assessment and then a Ministerial or delegate determination before the payment is authorised (para 10(a)). For facilitation and project payments, the Minister or delegate determines payment based on expenditure and performance reporting arrangements set out in the National Partnership (para 10(b)). Practically, a refusal to make a payment constitutes the Commonwealth’s main immediate enforcement instrument.

Contractual enforcement through written agreements

• Subsection 7(2) of the COAG Reform Fund Act 2008 requires the terms and conditions of grant assistance to be set out in a written agreement (para 7). Those written agreements are the likely location for enforcement clauses such as repayment obligations, audit rights, suspension of payments, clawback provisions, requirements to repay incorrectly used funds, or dispute resolution mechanisms. The Determination itself neither creates nor specifies those clauses, it merely requires the agreement be in place.

Audit and Special Account rules

• Because the COAG Reform Fund is a Special Account under the PGPA Act (para 6), payments will be subject to financial management, reporting and audit obligations mandated by the PGPA Act. Those obligations provide additional enforcement tools: the Commonwealth’s financial management framework enables internal and external audit, appropriation and Special Account controls, and reporting to Parliament on accounts. The Determination’s instruction to credit amounts to the COAG Reform Fund means that the PGPA Act’s accountability mechanisms will apply to the credited amounts, and those mechanisms may produce administrative consequences for mis‑application discovered by auditors.

Parliamentary oversight constraints

• The Determination states that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply (para 4). That reduces the utility of one parliamentary enforcement mechanism, the disallowance process. However, other parliamentary oversight routes such as budget estimates, questions, or inquiries remain available, and the PGPA Act’s reporting obligations remain in place.

Practical enforcement pathway

• In practice, the Commonwealth enforces compliance by: (a) conditioning payments on independent assessments and reporting as required by the National Partnership; (b) inserting contractual remedies in the written agreement required by the COAG Reform Fund Act; and (c) using financial management and audit processes under the PGPA Act once funds are in the Special Account. The Determination records the first two steps directly and imports the third by specifying Special Account treatment (paras 6-10).

For readers looking for specific penalty clauses, the Determination directs them to the written agreements and to the National Partnership documentation. The Determination itself provides the administrative tools for withholding or authorising payments, but it does not set out a standalone enforcement, penalty or offences scheme in the text reproduced here.

The Determination operates by cross‑reference to, and inside the parameters of, multiple statutes and intergovernmental instruments. The Determination sets administrative facts and refers to external legal frameworks that supply detail, limitations and obligations.

Primary legislative interactions recorded in the Determination

• Federal Financial Relations Act 2009 (the Act). The Determination is made under section 16 of the Act. The Determination invokes specific subsections of section 16: subsection 16(1) authorises the amounts to be determined, subsection 16(2) requires the amount to be credited to the COAG Reform Fund, subsection 16(3) sets the debit limit for the financial year (referenced in paras 12, 6, 15 respectively), and subsection 16(5) makes the Determination a legislative instrument while recording that section 42 of the Legislative Instruments Act 2003 does not apply (para 4).
• COAG Reform Fund Act 2008. The Determination relies on the COAG Reform Fund Act to establish the COAG Reform Fund and to require that terms and conditions for grants made through that Fund be set out in written agreements between the Commonwealth and a State (paras 6-7). The Determination therefore imports the contractual and administrative requirements of that Act.
• Public Governance, Performance and Accountability Act 2013 (PGPA Act). The Determination records that the COAG Reform Fund is a Special Account for the purposes of the PGPA Act (para 6). That interaction brings the Determination within the PGPA Act’s financial management, reporting and audit regime, meaning that credits and payments must be made in accordance with Special Account rules.
• Intergovernmental Agreement on Federal Financial Relations. The instrument references Schedule D , Payment Arrangements to the Intergovernmental Agreement, noting that National Partnership payments are the vehicle by which the Commonwealth will make payments to States for outputs, reforms or rewards (para 8). The National Partnership documents themselves sit within this IGA architecture, which articulates payment profiles and performance expectations.
• Legislative Instruments Act 2003. The Determination records that subsection 16(5) of the Act makes this Determination a legislative instrument but that section 42 of the Legislative Instruments Act 2003 does not apply to it (para 4). Thus, the usual disallowance mechanism for subordinate instruments does not apply, as stated.

Operational and accounting interactions

• Crediting to the COAG Reform Fund. The Determination requires that amounts determined be credited to the COAG Reform Fund before being paid to States (paras 6, 13). Crediting triggers PGPA Special Account procedures and accounting entries that interact with Commonwealth appropriation and Special Account law.
• Debit limit arithmetic. The Determination records cumulative amounts determined during the 2015-16 financial year and confirms that the cumulative total does not exceed the $25,000,000,000.00 debit limit in subsection 16(3) of the Act (paras 15-17 and Table 2). In practice, each credit to the COAG Reform Fund must be validated against that legislative ceiling, so financial officers must reconcile the Determination to earlier determinations and to overall limits.
• Payment conditionality and administrative law. The Determination confers discretion on the relevant Commonwealth Minister or delegate to make determinations about payment following independent assessment or reporting (para 10). Those determinations will be administrative acts potentially reviewable under general administrative law principles. While the Determination does not itself discuss merits or judicial review, practitioners should be aware that Ministerial determinations under this instrument interact with the Administrative Decisions (Judicial Review) Act and judicial review principles, as they are administrative decisions taken under statutory authority.

Implications for State law and contracts

• Written agreements. The COAG Reform Fund Act’s requirement that terms and conditions be set out in a written agreement means that State statutes or delegations governing grant acceptance and expenditure will be engaged. The Determination triggers the need for the parties to agree contractual terms, which may include audit, reporting, ipso facto and repayment provisions enforceable under contract or by statute (para 7).
• Reporting and compliance obligations imposed by National Partnerships must be reflected in State procurement and funding arrangements. Because payment may depend on expenditure and performance reports set out in the National Partnership, State laws and administrative instruments that govern procurement and program reporting will interact with the Determination’s operational effects (para 10(b)).

In short, the Determination is a node inside a network of financial relations legislation and intergovernmental agreements. It sets accounting and decision‑making steps that intersect with the COAG Reform Fund Act, the Act’s debit limit, the PGPA Act’s Special Account rules, the Intergovernmental Agreement’s payment architecture, and the Legislative Instruments Act’s disallowance regime (or its stated inapplicability). Practitioners must therefore consult those instruments, and the National Partnership and written agreement, to understand the full legal effect and operational constraints.

The Determination text provided records the making date and commencement date, but it does not record any subsequent amendments within the instrument itself. Key facts present in the instrument are:

• Made and dated: The Determination bears the signature block of Scott John Morrison, Treasurer, and is dated 23 June 2016 (signature section). The instrument also states that it commences on the day on which it is made (cl 2).
• No express amendment clauses: The Determination does not contain an internal schedule of amendments or a provision indicating that it replaces or modifies a previous Determination. The text repeats the instrument name and date in a number of places, suggesting this is the original form of Determination No. 108 (June 2016), but there are no numbered amendment records in the reproduced text.
• No transitional or savings provisions visible: The instrument as set out does not include transitional arrangements or savings provisions that would be typical in an amending instrument. It is presented as a standalone Determination authorising the payments for 27 June 2016 (paras 12-14).
• Debit‑limit accounting: The Determination records cumulative totals determined in the 2015-16 financial year and states that the cumulative total does not exceed the debit limit (paras 15-17 and Table 2). This recording functions as contemporaneous accounting information rather than an amendment history.

What this means for practical use

• To establish whether this Determination has been amended after 23 June 2016, practitioners must check the consolidated instruments database (Federal Register of Legislative Instruments) or the Commonwealth Gazette for any subsequent Determinations or amendment notices. The instrument itself does not provide an internal amendment record.
• For audit and accounting purposes, the Determination records that it is one of the determinations that count toward the 2015-16 debit limit. Any later determinations in the same financial year would likewise need to be reconciled with the debit limit; those subsequent determinations would typically be released as separate legislative instruments, each bearing their own date and signature.

Because no amendment entries appear in the instrument text supplied here, and because the Determination records the making date and immediate commencement effect, treat this as the original Determination document dated 23 June 2016. For authoritative amendment history, consult the legislative instrument registers and Gazette notices rather than inferring amendments from the Determination text alone.

The Determination as reproduced contains no references to litigation, judicial review proceedings, or case law. It does not record any disputes, nor does it cite any external decisions. The instrument therefore does not itself provide a litigation history.

What follows from the absence of recorded litigation

• No cases are named in the Determination. The instrument does not refer to judicial review or to any court determinations concerning its validity or application.
• Absence in the instrument is not dispositive of absence generally. Administrative decisions arising under the Determination, such as a Commonwealth Minister’s decision whether to release conditional payments following an independent assessment, are administrative acts that may be amenable to judicial review, judicial determination of legal questions, or other forms of litigation. The Determination does not address or limit judicial review; it simply does not record any litigation outcomes.

Practical steps to establish litigation history

• If a practitioner requires the litigation history relating to Determination No. 108 (June 2016), or to the National Partnerships listed in Table 1 or Schedule 1, the appropriate search path is:
  • Federal Court and Federal Circuit Court databases for judicial review or merits challenges involving Ministers’ determinations referred to in para 10;
  • High Court records where constitutional or other high‑order legal issues might be involved;
  • OpenLaw, AustLII, or similar legal reporting services for case law involving National Partnership payments or COAG Reform Fund administration in the relevant timeframe;
  • Parliamentary records and Senate or House committee reports that might reference disputes or litigated controversies.
• The Determination itself does not indicate any litigation, so any litigation history must be established from those other sources.

For the purposes of relying on the Determination’s legal effect, the instrument should be treated as an administrative authorisation absent any later court orders setting it aside or modifying obligations derived from it. Because none are recorded in the instrument, and because the instrument excludes parliamentary disallowance (para 4), judicial challenge remains the primary mechanism for legal contestation that is not reflected in the Determination’s text.

The Determination contains several practical features that can create traps for practitioners who read only the surface text. These are concrete operational and legal risks and points of friction that arise from the instrument’s drafting and its cross‑references.

1. Disallowance exemption reduces one parliamentary check

• The Determination expressly states that section 42 (disallowance) of the Legislative Instruments Act 2003 does not apply (para 4). That means the normal parliamentary process to disallow subordinate instruments is not available for this Determination. Practitioners should not assume that an ordinary avenue for parliamentary disallowance exists.

2. Terms and conditions live in separate written agreements

• The Determination 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 (para 7). The Determination itself does not contain those terms. A practitioner who wants to know repayment, audit, or specific performance obligations must obtain the written agreement and the National Partnership document. Do not rely on the Determination alone for contractual terms.

3. Payment is credited to a Special Account before State receipt

• The Determination requires amounts to be credited to the COAG Reform Fund before they are paid to States (para 13). That is an accounting step that engages PGPA Act Special Account rules (para 6). Failure to account correctly against the Special Account or to follow PGPA processes can impede or delay payments even where policy commitments exist.

4. Ministerial discretion after independent assessment

• For reward payments, the relevant Commonwealth Minister or delegate must make a determination following receipt of an independent assessment that the performance benchmark has been achieved. The Determination therefore creates a two‑step process: assessment by an independent reviewer, then a Ministerial determination (para 10(a)). The State cannot rely on the assessment alone; the Minister’s determination is a separate legal act that must be made before payment. If the Minister fails to make a timely determination, payments may be delayed.

5. Reporting obligations determine facilitation and project payments

• For facilitation or project payments, the Minister or delegate will determine payment based on expenditure and performance reporting arrangements set out in the National Partnership (para 10(b)). The wording suggests that the National Partnership’s reporting design defines the evidentiary standard. If a National Partnership’s reporting arrangements are vague or internally inconsistent, disputes about adequacy of reporting will be consequential.

6. Debit limit is cumulative for the financial year

• The Determination records that subsection 16(3) of the Act caps total National Partnership credits to the COAG Reform Fund at $25,000,000,000.00 for the 2015-16 financial year and that cumulative totals must be reconciled (paras 15-17). Each determination made in the financial year counts toward that cap. Failure to reconcile prior determinations can create a ceiling problem late in the year.

7. Schedule and table detail not embedded in the statutory text

• The specific payment amounts, State recipients and cumulative totals are contained in Table 1, Table 2 and Schedule 1, which are shown in the instrument as images in the reproduced text. Practitioners must extract those figures from the published Determination or the Commonwealth Gazette rather than rely on paraphrase. The Determination references those schedules as the source of the precise numbers (paras 12-14, 16).

8. Delegation points need to be checked

• The Determination repeatedly references the "relevant Commonwealth Minister or delegate". The delegation pathways, who can lawfully decide, and the materials required for that delegate to make the decision are not set out in the Determination. Practitioners should check department delegations and internal instructions to identify who can lawfully make the determination and under what procedural constraints.

9. Independent assessments require procurement

• Where independent assessments are required (para 10(a)), the Commonwealth or the States will need to procure assessors or auditors. The Determination does not specify who commissions the independent assessment, the standards required, or who pays for it. Clarify in the National Partnership or the written agreement who is responsible for commissioning and paying for the independent assessment.

10. No explicit penalty or clawback wording in the Determination

• Because the Determination does not set out penalties or clawback provisions itself, practitioners must look to the written agreement and the National Partnership for those clauses. If a State relies on the Determination alone to assume there will be no clawback, that assumption could be false depending on the agreement.

These are concrete operational risks that flow from the Determination’s text. The instrument aggregates authority, accounting and conditionality, but leaves critical legal detail and enforcement mechanics to National Partnerships and the written agreements required by the COAG Reform Fund Act. Practitioners should therefore avoid treating the Determination as a complete source for obligations or remedies.

Compliance under this Determination is primarily a matter of accounting, contractual process and evidence provision. The Determination itself prescribes several discrete compliance steps; most of the detailed compliance obligations will be found in the National Partnership documents and the written agreement required by the COAG Reform Fund Act. The following practical checklist maps the Determination’s requirements to actionable steps for Commonwealth officials, State officials, auditors and legal advisers.

For Commonwealth departments and officials (Treasury, Finance, relevant portfolio agencies)

1. Credit the amounts to the COAG Reform Fund on the date specified. The Determination requires that the amounts specified be credited to the COAG Reform Fund before being paid to States on 27 June 2016 (para 13). Ensure Special Account entries comply with PGPA Act processes (para 6).
2. Reconcile the cumulative debit totals. Verify that the addition of this Determination to previously made determinations in the 2015-16 financial year does not exceed the $25,000,000,000.00 debit limit set by subsection 16(3) of the Act. The Determination records the cumulative totals in Table 2 (paras 15-17).
3. Prepare delegation records and decision materials. Where payments are conditional on independent assessment or reporting, assemble the independent assessment, relevant reports, expenditure proofs and any compliance certificates required by the National Partnership so that the relevant Minister or delegate can make the required determination (para 10).
4. Ensure Special Account and PGPA compliance. Make payments through the COAG Reform Fund Special Account and document appropriation and payment chains in line with PGPA Act rules (para 6).
5. Publish and archive the instrument and supporting National Partnership documents. Because the Determination is a legislative instrument (subsection 16(5)), ensure it is registered and published in the appropriate Commonwealth legislative instrument register, with Schedule 1 and tables accessible for audit.

For State governments and agencies

1. Execute the written agreement required by the COAG Reform Fund Act. The Determination requires terms and conditions to be set out in a written agreement between the Commonwealth and the State (para 7). Negotiate and finalise that agreement before seeking payment, ensuring the agreement clearly states reporting, evidence, audit and repayment arrangements.
2. Prepare and lodge expenditure and performance reporting. For facilitation or project payments, the Minister’s decision will depend upon expenditure and performance reporting arrangements set out in the National Partnership (para 10(b)). Ensure reporting templates, timelines and evidence standards are followed exactly.
3. Commission and coordinate independent assessment where required. For reward payments that require an independent assessment, engage with the Commonwealth to determine who commissions the assessment, the scope and the timing (para 10(a)). Ensure that State evidence is prepared to support the assessment.
4. Keep robust recordkeeping for audits. Because funds are paid through the COAG Reform Fund Special Account and the National Partnership will specify reporting and auditing, maintain documentary trails that link expenditure to outputs and to milestones.

For auditors, compliance officers and lawyers

1. Obtain the National Partnership and written agreement. The Determination points to those documents for the operative terms and conditions (para 7). Do not rely solely on the Determination for contractual terms.
2. Test ministerial determinations against documentary evidence. Where a Minister has exercised discretion to pay after an independent assessment or reporting, verify that the Minister’s decision corresponded to the evidence and to the National Partnership’s required standard (para 10).
3. Reconcile Special Account transactions to ensure compliance with the debit limit. Verify that credits to the COAG Reform Fund for National Partnership payments in 2015-16 have not exceeded $25,000,000,000.00, as required by subsection 16(3) and recorded in the Determination (paras 15-17).
4. Review delegation instruments. Confirm that any delegate acting for the Minister has lawful delegation to make the determinations contemplated by para 10, and that the delegate followed internal decision‑making procedures.

Practical drafting and negotiation tips for written agreements and National Partnerships

• Specify the commissioning authority for independent assessments, the assessment standards, timelines and costs.
• Set explicit reporting templates, evidence lists and sample audit trails to avoid disputes about sufficiency of State reporting.
• Insert clear dispute resolution clauses, and specify remedies, clawback provisions and audit rights so all parties know the enforcement mechanics referred to by the Determination.
• Include timelines for Ministerial determinations once an independent assessment or a reporting package has been delivered to reduce the risk of payment delay.

By following these steps , credit to the COAG Reform Fund, written agreement execution, robust reporting and independent assessment compliance where required, and reconciliation of cumulative totals against the debit limit , Commonwealth and State actors will be aligning their actions with the mechanics and decision rules recorded in Determination No. 108 (June 2016) (paras 6-17).