PGPA Act Determination (Federal Court of Australia SOETM Special Account 2022)

The instrument utilises several recurring statutory concepts and short definitions to operate. These are the legal mechanisms and scope drivers that determine how the special account functions.

Special account: The core device is a special account established under paragraph 78(1)(a) of the Act. Section 5 declares the Federal Court of Australia SOETM Special Account 2022 to be a special account. The determination therefore brings that account within the Act’s special account framework, as invoked by the Minister for Finance making the instrument under subsections 78(1) and 78(3) of the Act (s 3).

Accountable authority: For paragraph 78(1)(d) of the Act, section 6 designates the accountable authority for the special account as the Chief Executive Officer of the Federal Court of Australia. That identification places responsibility for the account on the statutory office established by the Federal Court of Australia Act 1976 (s 6).

SOETM terminology: The instrument uses the acronym SOETM, meaning Services for Other Entities and Trust Moneys (s 4). It references the prior SOETM instrument by name: the Financial Management and Accountability (Establishment of SOETM Special Account - FCA) Determination 2012/11 (s 4, s 10). The predecessor account is referred to as the SOETM special account (s 4).

Credits and debits: Sections 7 and 8 define the permissible inflows and outflows. Credits permitted (s 7) include: amounts held on trust or otherwise on behalf of or for the benefit of a non-Commonwealth person (s 7(a)); amounts received in the course of performing functions that relate to the account’s purposes (s 7(b)); and amounts received from any person for the account’s purposes (s 7(c)). Debits permitted (s 8) include specific disbursement activities: disbursing trust amounts for persons other than the Commonwealth (s 8(a)); disbursements connected to services provided for, on behalf of, or together with Commonwealth entities or other governments and organisations (s 8(b)-(d)); repayments required or permitted by court order, Act or other law (s 8(e)); and reducing the special account balance without making a real or notional payment, which reduces the available appropriation for the account (s 8(f)).

Opening balance and transition: Section 9 requires the opening balance to equal the amount standing to the credit of the pre-existing SOETM special account immediately prior to commencement, and requires that amount to be credited immediately after establishment (s 9(1)-(2)). Section 10 revokes the prior SOETM instrument (s 10). Section 11 provides that Part 3 of this instrument (which includes the opening balance and revocation) will be repealed seven days after the revocation of the prior SOETM instrument, while explicitly preserving the effects of Part 3 despite that repeal (s 11(1), (3)). Section 11(2) also provides that the definitions of SOETM instrument and SOETM special account in section 4 will be repealed on that date.

Commencement dependency: The instrument does not commence on a fixed day alone. Section 2(1) sets a commencement rule that is the later of a day mentioned in paragraph 79(5)(a) of the Act or 19 September 2022. The instrument also notes that column 3 of the commencement table is not part of the instrument and can be edited on the Federal Register of Legislation (s 2(2)). That affects practical timing and public record.

Legal source: The instrument explicitly identifies the Act as the Public Governance, Performance and Accountability Act 2013 (s 4). The instrument is made by the Minister for Finance (cover sheet) and dated 26 August 2022. The mechanics of credits and debits, and the accountable authority designation, are expressed as the required matters under paragraph 78(1)(b), (c) and (d) of the Act (ss 7, 8, 6).

These core concepts determine what the special account is, who runs it, what money can go in and out, how the account starts with a balance transferred from a predecessor account, and the temporal mechanics for commencement and repeal of transitional provisions.

The instrument assigns legal roles and financial consequences to a narrow set of actors. Identifying who is affected requires tracing the actors named in the instrument and the kinds of transactions the account is designed to contain.

Accountable authority and the Federal Court of Australia: The designated accountable authority is the Chief Executive Officer of the Federal Court of Australia (s 6). That office will carry the legal responsibility for the special account as established under paragraph 78(1)(d) of the Act. Consequently, the Federal Court’s executive administration and its finance and corporate services teams will be operationally affected: they will need to receive, hold, disburse and account for moneys permitted by the instrument, consistent with the Act and the accounting practices for special accounts.

Persons other than the Commonwealth who have funds held on trust: Section 7(a) permits amounts held on trust, or otherwise on behalf of or for the benefit of a person other than the Commonwealth, to be credited to the special account. That language identifies private persons, organisations or non-Commonwealth entities whose funds are held by the Federal Court as affected parties. For example, litigants, external clients, or counterparties whose moneys are held by the Court in trust may see those funds moved into, and disbursed from, the special account.

Payors and recipients: Section 7(c) allows an amount received from any person for one or more purposes of the special account to be credited. Parties that make payments to the Federal Court for services performed for purposes aligned with the account will be affected because their payments will be handled through this special account. Similarly, recipients of disbursements under the permitted debits (s 8) are affected; these include persons to whom trust amounts are to be disbursed (s 8(a)) and entities receiving payments in connection with services, joint activities or agreements with the Commonwealth or other governments and organisations (s 8(b)-(d)).

Commonwealth entities and companies, governments, organisations, bodies and persons engaged in services or joint activities: Sections 8(b) and 8(c) permit disbursements in connection with services performed for, on behalf of, or together with, a Commonwealth entity, Commonwealth company, government, organisation, body or person, and for joint activities. Those counterparties to the Court’s activities are affected in that payments for such collaborative arrangements may be routed through the special account.

The previous SOETM account stakeholders: The instrument revokes the prior SOETM instrument and transfers the opening balance from the pre-existing SOETM special account immediately prior to commencement (s 9(1)-(2), s 10). Entities and persons who had a relationship with the prior account will be affected in the sense that balances are carried across to the new account.

Appropriation and budgeting authorities: Section 8(f) permits reducing the balance of the special account without making a real or notional payment, thereby reducing the available appropriation for the special account. That is a mechanism with implications for the Federal Court’s internal appropriation and budget picture. Offices responsible for appropriation accounting within the Court and any central finance agency that monitors departmental special accounts will need to record and reflect such adjustments.

Minister for Finance and registers: The instrument was made by the Minister for Finance and its commencement and publication entries are to appear in the Federal Register of Legislation (s 2(2)). Those administrative offices are affected insofar as the register and ministerial machinery record and promulgate the instrument.

In sum, the primary direct effects fall on the Federal Court’s CEO as accountable authority and on persons and entities whose moneys are held by or transacted with the Federal Court under the SOETM model. Secondary operational effects apply to budget, appropriation and record-keeping functions within the Court and central finance structures.

The instrument establishes rights to credit and debit specified classes of amounts to and from the special account and assigns the accountable authority who will carry legal responsibility for the account. It does not, within its text, create standalone duties beyond the matters required by the Act. The key operative duties and rights the determination creates or recognises are the following.

Designation of accountable authority: Section 6 explicitly identifies the Chief Executive Officer of the Federal Court of Australia as the accountable authority for the special account for the purposes of paragraph 78(1)(d) of the Act. That designation creates, as a legal matter, the centralised locus of responsibility for the account under the Act. The instrument therefore confers the right to exercise any powers and perform any responsibilities that the Act vests in an accountable authority for a special account, by naming the statutory office that holds that role.

Rights to credit the special account: Section 7 specifies three categories of amounts that may be credited. The special account may receive an amount held on trust or otherwise on behalf of or for the benefit of a person other than the Commonwealth (s 7(a)). It may receive amounts received in the course of the performance of functions that relate to one or more purposes of the special account (s 7(b)). It may also receive amounts received from any person for one or more purposes of the special account (s 7(c)). Those provisions are rights for the account; they permit the Court to lawfully accept and hold those categories of receipts within the special account structure.

Rights to debit the special account: Section 8 prescribes six classes of purposes for which amounts may be debited. These include disbursing trust amounts for persons other than the Commonwealth (s 8(a)); disbursing amounts in connection with services performed for, on behalf of, or together with Commonwealth entities and other governments or organisations (s 8(b)-(d)); disbursing amounts in connection with agreements with other governments (s 8(d)); and repaying amounts where a court order, Act or other law requires or permits repayment (s 8(e)). A distinct right is the ability to reduce the balance of the special account without a real or notional payment, thereby reducing the available appropriation (s 8(f)). The instrument therefore licences particular categories of payments and an explicit accounting adjustment power.

Opening balance obligation: Section 9 requires that the opening balance , equal to the amount standing to the credit of the prior SOETM special account immediately before commencement , is to be credited to the special account immediately after establishment (s 9(1)-(2)). That imposes an immediate operational obligation to carry the previous account balance across.

Revocation and repeal mechanics: Section 10 revokes the prior SOETM instrument (s 10). Section 11 provides for the repeal of Part 3 seven days after that revocation, while preserving the effects of Part 3 beyond repeal (s 11(1), (3)), and repeals certain definitions on that date (s 11(2)). These are transitional duties: the instrument imposes a requirement to effect the revocation, to effect the opening balance transfer, and to recognise the consequent definitional changes.

Omissions of penalties or procedural instructions: The instrument does not itself set out offence provisions, penalties, or detailed procedural instructions (for example, methods of authorisation, signature requirements, or delegation arrangements). The instrument is made under the Act (s 3) and therefore operates within the Act’s broader governance framework, but the determination itself confines its content to establishment, credits, debits, accountable authority, opening balance and revocation/repeal. Practitioners should therefore view the instrument as establishing legal authority to host and transact particular moneys rather than as a procedural manual.

In practical terms, the duties are: ensure the opening balance is credited immediately (s 9); accept and hold the specified classes of monies (s 7); disburse only for the specified purposes (s 8); and manage the account in the name of the accountable authority nominated (s 6). The rights granted are the authority to receive and disburse those classes of monies and to apply the account-balance reduction mechanism set out at s 8(f).

The determination contains no express criminal offences, civil penalty provisions, administrative sanctions, or enforcement mechanisms within its text. It does not prescribe fines, default penalties, or direct enforcement processes applicable to contraventions of the instrument itself. The instrument’s substantive content is limited to establishment, credits, debits, accountable authority designation, the opening balance, revocation of a prior instrument, and limited repeal mechanics (ss 5-11). None of those sections creates penalty clauses.

The instrument is, however, made under subsections 78(1) and 78(3) of the Public Governance, Performance and Accountability Act 2013 (s 3), and therefore sits within the broader PGPA statutory framework. The Act itself contains governance, accountability and compliance provisions, but the instrument does not restate or specify those provisions. Readers must therefore look to the Act for the statutory enforcement regime that applies to accountable authorities and special accounts generally. The instrument does not specify how the Federal Court’s CEO must perform the associated functions or which Act-specific enforcement or reporting obligations apply; it simply designates the accountable authority and sets permissible credits and debits.

Because the instrument does not contain penalty provisions, there is no standalone enforcement apparatus created by the determination. Any enforcement of duties related to the management of the special account , for example, compliance with rules on receipt and disbursement, or misapplication of funds , would therefore arise, if at all, under the Act or other relevant law rather than under the text of this determination. The instrument’s revocation clause (s 10) and limited repeal clause (s 11) likewise do not create penalties; they alter legal authorisations and definitions.

Practitioners seeking to understand sanctioning, reporting, audit or compliance consequences for mismanagement of monies credited to the special account should therefore consult the Act and any applicable whole-of-government financial management guidance rather than the determination itself, because the instrument contains no penal or enforcement regime within its terms.

The instrument expressly operates as a child instrument under the Public Governance, Performance and Accountability Act 2013 and interacts with named instruments and the Federal Court of Australia Act 1976. The following interactions are explicit in the text.

Parent statute: The determination is made under subsections 78(1) and 78(3) of the Act (s 3). It repeatedly frames matters as required by paragraph 78(1) of the Act: establishment of a special account (s 5 for paragraph 78(1)(a)), amounts that may be credited (s 7 for paragraph 78(1)(b)), purposes for debits (s 8 for paragraph 78(1)(c)), and the accountable authority (s 6 for paragraph 78(1)(d)). Those cross-references show that the instrument gives effect to statutory requirements in the Act, and therefore the special account will lie within the Act’s statutory governance architecture.

Predecessor instrument: The determination revokes the Financial Management and Accountability (Establishment of SOETM Special Account - FCA) Determination 2012/11 (the SOETM instrument) for the purposes of subsection 78(3) of the Act (s 10). Section 4 defines the SOETM instrument and the predecessor SOETM special account. Section 9 requires the opening balance of the new account to equal the amount standing to the credit of the prior SOETM special account immediately prior to commencement (s 9(2)). Section 11 addresses the transitional and repeal consequences of revoking that prior instrument. The determination therefore performs a legal succession: it withdraws the prior instrument and brings the account and its balance under the new determination.

Federal Court Act: Section 6 identifies the accountable authority as the Chief Executive Officer of the Federal Court of Australia established by the Federal Court of Australia Act 1976. The instrument therefore links the account to a statutory office created under that distinct Act. The instrument itself does not reproduce duties from the Federal Court Act, but it depends on the existence of the CEO office created by that Act.

Court orders, Acts or other law governing repayments: Section 8(e) permits debits to repay amounts where a court order, Act or other law requires or permits repayment. That provision explicitly contemplates interaction with court orders and other statutory or legal obligations. Any operation under s 8(e) will therefore necessarily engage the substantive rules of the law or order that creates a repayment obligation.

Appropriation and accounting framework: Section 8(f) permits reducing the balance of the special account without making a real or notional payment, thereby reducing the available appropriation for the special account. This interacts with appropriation and accounting law and practices, including the Act’s appropriation and reporting framework, although the instrument does not set out or modify those broader rules.

Publication and commencement processes: Section 2 refers to paragraph 79(5)(a) of the Act for commencement timing and allows editing of the commencement table entries published on the Federal Register of Legislation (s 2(1)-(2)). That creates an administrative interaction with the Federal Register and with the Act’s commencement rules.

What the instrument does not do: It does not create or amend substantive rules outside of the Act’s framework; it does not itself set offences or penalties; and it does not elaborate delegation, authorisation, or auditing procedures. The instrument should therefore be read as a purposive, instrument-level allocation of a special account and its permitted transactions within the existing PGPA architecture, and as a successor to an earlier SOETM determination.

In short, the determination operates as an implementing instrument under the PGPA Act, replaces a prior SOETM determination, references the Federal Court CEO office established under a separate Act, contemplates interaction with court orders and other laws for repayments, and interacts with Commonwealth appropriation and accounting practices through the permitted balance reduction mechanism.

The instrument itself contains its own limited amendment and transitional sequencing history as part of its operative text; it does not record any prior amendments to this instrument because it is the establishing instrument for the named special account. The text provides three relevant historical and sequencing points that practitioners should note.

Revocation of earlier determination: Section 10 expressly revokes the earlier SOETM instrument, identified in section 4 as the Financial Management and Accountability (Establishment of SOETM Special Account - FCA) Determination 2012/11. That is the principal historical change made by the instrument: it displaces the predecessor legal instrument and replaces it with the Federal Court of Australia SOETM Special Account 2022 instrument (s 10).

Opening-balance transfer as historical carry-over: Section 9(1)-(2) establishes an opening balance mechanism that transfers the amount that was standing to the credit of the prior SOETM special account immediately prior to commencement into the newly established special account. Practically, that records the financial history of the prior account and carries it forward as the new account’s starting point, so the instrument preserves the prior account’s balance as the opening position (s 9).

Temporary nature of transitional part and its preserved effect: Section 11 provides that Part 3 of the instrument, which contains the opening balance and revocation provisions (Part 3 is titled Transitional, revocation and repeal provisions), will itself be repealed at the end of the seventh day after the revocation of the SOETM instrument (s 11(1)). On that date of repeal, the definitions of SOETM instrument and SOETM special account in section 4 are to be repealed (s 11(2)). Section 11(3) explicitly states that despite the repeal of Part 3, the effects of Part 3 remain in force after the date of repeal. That is an unusual sequencing statement: it removes transitional text from the instrument after a short period while preserving the substantive outcomes enacted by that text. It is therefore an internal life-cycle history encoded into the instrument itself.

Commencement date linkage: Section 2 ties the instrument’s commencement to the later of a day mentioned in paragraph 79(5)(a) of the Act or 19 September 2022 (s 2(1)). That linkage creates an externally conditioned date for when the instrument takes effect, and by extension when the revocation and opening-balance transfer occur. The commencement table therefore forms part of how the instrument’s historical effect is staged.

No further amendment entries: The instrument as supplied contains no entries documenting subsequent amendments, consolidations, or saving clauses beyond those transitional provisions. There is no schedule of amendments to this instrument contained in the text beyond the built-in repeal of Part 3 and the revocation of the prior SOETM instrument.

For practitioners, the key amendment-history facts in the text are therefore: the 2022 determination replaces the 2012 SOETM determination (s 10), carries the prior account balance forward as the new opening balance (s 9), and contains a temporary Part 3 that will be repealed after seven days while preserving its effects (s 11). Any further historical changes (for example subsequent amendments made after the instrument’s date) are not recorded in the provided text.

The instrument contains no recorded litigation history, references to judicial decisions, or mentions of court proceedings that have interpreted or challenged it. The text itself names the Federal Court of Australia and refers to a power to repay amounts where a court order, Act or other law requires or permits repayment (s 8(e)), but it does not cite any cases, judicial interpretations, or tribunal decisions.

Because the instrument is an administrative determination made under sections 78(1) and 78(3) of the Act (s 3), any litigation that might arise from its operation , for example disputes over whether particular receipts are properly credited, whether a debit meets a permitted purpose, or whether a repayment is required under a court order , would proceed under the relevant statutory or common law avenues. The instrument does not itself provide a litigation history or judicial commentary.

Practitioners should note that the instrument revokes an earlier SOETM determination (s 10) and transfers the opening balance (s 9). If disputes existed concerning funds in the prior SOETM account, those disputes would continue to exist but would involve the new account as the successor repository; the instrument itself does not address dispute resolution or state whether ongoing litigation is affected. Section 8(e) contemplates repayment where required by a court order, but it does not purport to alter substantive legal rights created by court orders or other laws.

In short, the supplied instrument records no litigation history. Any judicial engagement with the instrument’s effects would be external to the text and is not referenced in the determination.

The instrument contains several narrowly technical provisions and sequencing devices that can create practical pitfalls. Below are concrete operational and legal items to watch for, with references to the relevant sections.

Commencement is externally contingent (s 2): The whole instrument commences on the later of the day mentioned in paragraph 79(5)(a) of the Act or 19 September 2022 (s 2(1)). That means the effective date may not be the public date on the instrument itself, and practitioners must check the Act’s paragraph 79(5)(a) to confirm the actual commencement. The instrument also notes that the commencement table’s column 3 is not part of the instrument and may be edited on the Federal Register of Legislation (s 2(2)). Do not rely only on the date printed in the instrument without cross-checking the Act’s commencement trigger.

Immediate opening-balance credit obligation (s 9): Section 9(1)-(2) requires that the opening balance equal the amount standing to the credit of the prior SOETM special account immediately prior to commencement, and that this amount be credited immediately after establishment. That places an immediate obligation on the accountable authority or relevant officers to effect the carry-over. Failure to effect the transfer promptly could leave funds stranded or misallocated.

Revocation and short-term repeal mechanics (s 10-11): The instrument revokes the prior SOETM instrument (s 10) and then provides that Part 3 (which contains the opening balance and the revocation) is to be repealed at the end of the seventh day after that revocation (s 11(1)). Nevertheless, s 11(3) states that the effects of Part 3 remain in force after the date of repeal. This sequencing means that the transitional provisions are intended to be temporary text but to have lasting effect. Practically, that can create confusion for record-keeping and for those searching the instrument for ongoing authorities: the transitional text will disappear from the instrument after seven days even though its effects persist. Ensure contemporaneous records confirm the transfer and revocation while Part 3 is temporally present.

Definitions will be removed (s 11(2)): On the date of repeal of Part 3, the definitions of SOETM instrument and SOETM special account in section 4 are repealed. This changes the text of the instrument and may affect how later readers interpret references to those terms. Make sure operational documentation retains the meaning of those terms for internal purposes even after the text-level definitions are repealed.

Broad permitted credits and debits (ss 7-8): The categories of permitted credits and debits are broadly framed. Credits include amounts received from any person for one or more purposes of the special account (s 7(c)) and amounts received in the course of functions related to the account’s purposes (s 7(b)). Debits include disbursements in connection with services performed for, on behalf of, or together with a wide array of Commonwealth or non-Commonwealth entities and joint activities (s 8(b)-(d)). This breadth creates potential ambiguity over whether a given receipt or expenditure fits the permitted categories. Operational policy must therefore tightly document the purpose link between receipts/expenditures and the account’s purposes.

Balance reduction without payment (s 8(f)): Section 8(f) authorises reducing the balance of the special account without making a real or notional payment, thereby reducing the available appropriation for the special account. That mechanism is an accounting adjustment rather than a cash disbursement. Practitioners should ensure they understand the appropriation consequences and the internal and external reporting (budget and accounts) implications of applying this power.

No procedural detail or enforcement in the instrument: The instrument does not set out authorisation steps, delegations, signature lines, or penalties. Those procedural arrangements must be drawn from internal governance and the Act. Assuming the instrument substitutes for procedural guidance would be an error.

Accountable authority is the CEO, not the Court as such (s 6): The accountable authority is the Chief Executive Officer of the Federal Court of Australia (s 6). That may be operationally significant where the Court’s judiciary, judicial registry or other offices are used to dealing with funds; the legal responsibility under the Act is tied to the CEO office.

Dependence on external law for repayments (s 8(e)): Debits to repay amounts where a court order, Act or other law requires or permits repayment are permitted (s 8(e)). This means that repayments required by third-party laws can be effected from the account. Ensure that legal bases for repayments are documented before disbursing.

Public record and register edits (s 2(2)): Column 3 information in the commencement table is not part of the instrument and can be edited in any version published on the Federal Register of Legislation. Rely on the instrument’s operative text and the Act’s commencement mechanism rather than any non-operative register notes.

In short, watch the commencement trigger, immediately effect the opening-balance transfer, document purpose links for receipts and disbursements, be cautious about the balance-reduction power’s accounting effects, and retain internal copies of transitional definitions that the instrument will strip out after seven days.

Compliance with this determination involves operationalising the account in line with its specified credits, debits, accountable authority designation, opening-balance transfer and transitional sequencing. The instrument itself is brief and prescriptive in content; compliance is therefore a focused exercise. Below is a practical compliance checklist tied to the instrument’s sections.

1. Confirm commencement date (s 2)

• Check paragraph 79(5)(a) of the PGPA Act to determine the operative commencement day, and confirm whether 19 September 2022 or the Act-triggered date is the later.
• Record the exact commencement date in the Court’s finance systems and retain a contemporaneous copy of the instrument as evidence.

2. Designate and record the accountable authority (s 6)

• Document the Chief Executive Officer of the Federal Court of Australia as the accountable authority for the special account in internal financial delegations and role descriptions.
• Ensure the CEO’s finance delegates and corporate services staff understand that the account functions under the CEO’s statutory role, and update financial authorisation matrices accordingly.

3. Effect the opening-balance transfer immediately after establishment (s 9)

• Identify the amount standing to the credit of the prior SOETM special account immediately prior to commencement.
• Arrange the immediate credit of that amount to the newly established Federal Court of Australia SOETM Special Account 2022. Retain transaction records and a reconciliation showing the carry-over from the prior account balance to the new account.
• Document the steps taken to effect the transfer as part of the transitional audit trail.

4. Establish receipt controls consistent with permitted credits (s 7)

• Create accounting codes and receipt descriptions that map to the three permitted credit categories: trust or on-behalf amounts for non-Commonwealth persons (s 7(a)); amounts received in the course of functions related to the account’s purposes (s 7(b)); and amounts received from any person for the account’s purposes (s 7(c)).
• Update client-facing payment instructions to reflect that certain payments may be credited to this special account, where applicable.

5. Restrict disbursements to the permitted purposes (s 8)

• Establish payment authorisation workflows to ensure that any proposed debit from the special account is for a s 8 purpose: trust disbursements (s 8(a)); disbursements in connection with services, joint activities or agreements involving Commonwealth or other entities (s 8(b)-(d)); repayments required by court orders, Acts or other law (s 8(e)); or the balance-reduction mechanism (s 8(f)).
• Require documentary evidence of the purpose for each debit, such as service agreements, memorandum of understanding for joint activities, court orders requiring repayment, or internal approvals for applying s 8(f).

6. Account for and report any balance reduction (s 8(f))

• If reducing the balance without a real or notional payment (s 8(f)), record the accounting entry and ensure relevant appropriation and budget statements are updated to reflect the reduced available appropriation.
• Retain internal committee or CEO approvals authorising the balance reduction and include explanatory notes in financial statements as required by the PGPA framework.

7. Maintain the transitional record after Part 3 repeal (s 11)

• Because Part 3 is to be repealed seven days after the revocation of the prior SOETM instrument (s 11(1)) but its effects are to remain in force (s 11(3)), retain an auditable record of the Part 3 actions (opening-balance transfer, revocation, and any associated communications).
• Archive a copy of the instrument in a way that preserves the now-repealed definitions for internal reference, since s 11(2) repeals the definitions of SOETM instrument and SOETM special account.

8. Update internal policies and training

• Amend trust funds and client-money policies to reflect that particular trust or service receipts may now be routed through the special account per s 7.
• Train registry, finance and legal staff on the scope of permitted credits and debits and on documentation standards for demonstrating that receipts and payments meet the instrument’s criteria.

9. Coordinate with external stakeholders

• Where the Court provides services to other Commonwealth entities, companies, governments, organisations or persons, update contractual documentation or invoices to reflect the special account’s role, if relevant.
• Where repayments are required by court order, legislation or other law, ensure legal teams provide the finance team with copies of orders or statutory instruments to support debits under s 8(e).

10. Audit and oversight

• Plan for audits to include verification that credits and debits to the special account fall within the permitted categories and that the opening balance was correctly transferred and recorded.
• Ensure that the finance team can evidence why amounts were credited or debited from the special account in case auditors or oversight bodies seek justification.

In sum, complying with the instrument is a matter of (a) confirming commencement, (b) ensuring the CEO’s office is recorded as the accountable authority, (c) effecting and documenting the opening-balance carry-over, (d) mapping receipts and payments to the narrow categories in ss 7 and 8, (e) documenting any balance reductions under s 8(f), and (f) retaining transitional records after the planned short-term repeal of Part 3. The instrument sets legal permissibility. Practical controls and documentation will satisfy the operational and audit expectations that flow from its text.