PGPA Act (Human Pituitary Hormones Special Account 2015—Establishment) Determination 2015/09
Public Governance, Performance and Accountability Act 2013
I, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make this determination.
 
MATHIAS HUBERT PAUL CORMANN
Minister for Finance
 
Dated: 28 August 2015
Part 1 – Establishment
1             Name of determination
This determination is the PGPA Act (Human Pituitary Hormones Special Account 2015– Establishment) Determination 2015/09.
Note 1      All special account determinations and compilations are registered on the Federal Register of Legislative Instruments (FRLI) kept under the Legislative Instruments Act 2003. See http://www.comlaw.gov.au
Note 2      The Determination is subject to Part 6 (sunsetting) of the Legislative Instruments Act 2003. The sunsetting provisions mean that this special account will be repealed on the earlier of 1 April or 1 October falling on or after the tenth anniversary of registration, unless another determination is made to revoke this determination before the sunsetting date.
2             Commencement and effect
(a)    This determination takes effect on the day specified in paragraph 79(5)(a) of the PGPA Act.
(b)   This determination stops having effect at the end of 31 October 2017. 
3             Legislative authority
This determination is made under subsections 78(1) and (3) of the PGPA Act.
 
4             Definitions
In this determination:
PGPA Act means the Public Governance, Performance and Accountability Act 2013.
5             Establishment
For paragraph 78(1)(a) of the PGPA Act, a special account is established with the name Human Pituitary Hormones Special Account 2015 (the special account).
6             Accountable authority
For paragraph 78(1)(d) of the PGPA Act, the accountable authority responsible for the special account is the Secretary of the Department of Health.
7             Amounts to be credited
For paragraph 78(1)(b) of the PGPA Act, amounts equal to the following are allowed to be credited to the special account:
(a)      amounts received by the Commonwealth in the course of the performance of functions that relate to the purposes of the Human Pituitary Hormones Special Account 2015;
(b)      amounts received by the Commonwealth from any person for the purposes of the Human Pituitary Hormones Special Account 2015; and
(c)      amounts that have been debited from the Human Pituitary Hormones Special Account, established by the Financial Management and Accountability Determination 2005/15 — Human Pituitary Hormones Special Account Establishment 2005.
Note 1      The Appropriation Acts may provide that if any of the purposes of a special account are covered by an item in those Acts (whether or not the item expressly refers to the special account), then amounts may be debited against the appropriation for that item and credited to the special account.
Note 2      Subsection 58(5) of the PGPA Act provides that upon realisation of an investment of an amount debited from a special account, the proceeds of the investment must be credited to that special account.
Note 3      Section 74A of the PGPA Act has the effect of increasing the appropriation under section 78 of the PGPA Act for the purposes of this special account (and thereby increasing this special account’s balance). The increase is of an amount equivalent to any GST amount that is recoverable in relation to a payment, and occurs immediately before the payment is made.
Note 4      Where an amount equal to an amount debited from the special account is repaid to the Commonwealth, the amount may be credited to the special account under paragraph 74(1)(b) of the PGPA Act and subsection 27(5) of the Public Governance, Performance and Accountability Rule 2014.
8             Purposes for which amounts are allowed to be debited
For paragraph 78(1)(c) of the PGPA Act, the purposes for which amounts are allowed to be debited from the special account are:
(a)      counselling and support services to recipients of pituitary-derived hormones and their families; and
(b)      medical and other care to people treated with pituitary-derived hormones should they contract Creutzfeldt-Jakob disease as a result of the treatment; and
(c)      one-off payments for recipients of pituitary-derived hormones who can demonstrate that they have suffered a psychiatric illness prior to 1 January 1998 due to their having been informed that they are at greater risk of contracting Creutzfeldt-Jakob disease; and
(d)      one-off payments for the children of recipients of pituitary-derived hormones who can demonstrate that they have suffered a psychiatric illness as a consequence of the death of a parent from Creutzfeldt‑Jakob disease; and
(e)      payments for activities that are incidental to a purpose mentioned in paragraphs (a) to (d);
(f)       to reduce the balance of the special account (and, therefore, the available appropriation for the special account) without making a real or notional payment; and
(g)      to repay amounts where an Act or other law requires or permits the repayment of an amount received.
Note 1      Subsection 78(4) of the PGPA Act appropriates the Consolidated Revenue Fund (CRF) for expenditure for the purposes of the special account up to the balance for the time being of the special account.  Subsection 78(6) of the PGPA Act provides that whenever an amount is debited against the appropriation, the amount is taken to be also debited from the special account.
Note 2      In addition to the purposes specified in this determination, other legislation provides authority for amounts to be debited from this special account. Subsection 58(1) of the PGPA Act provides the Finance Minister or the Treasurer with the power to invest public money in any authorised investment. This power may be delegated in accordance with the PGPA Act. Where such an investment is made of an amount standing to the credit of a special account, section 58 of the PGPA Act has the effect that the special account must be debited. Subsection 58(4) of the PGPA Act provides that if an amount has been invested by debiting a special account, then the expenses of the investment may be debited from the account. Subsection 58(7) of the PGPA Act appropriates the CRF for this investment activity.
Note 3      An amount may be debited from the special account where:
(a)     it has been incorrectly credited by virtue of a clerical mistake; or
(b)     it has been credited through the exercise of a discretion by an official and the exercise of that discretion was actuated by a fundamental mistake of fact or law. Legal advice should be obtained before an amount is debited on this basis.
Note 4      Section 76 of the PGPA Act applies the finance law to a notional payment or receipt by a non-corporate Commonwealth entity (or part of a non-corporate Commonwealth entity) as if it were a real payment or recept by the Commonwealth. Notional receipts and notional payments are transactions between different parts of the Commonwealth.  Real receipts and real payments are transactions between the Commonwealth and other entities.
Note 5      The purpose of paragraph 8(e) above is to allow for the special account to be debited for the administration of the special account, and for dealing with direct and indirect costs.
Note 6      The purpose of paragraph 8(f) is to allow for the balance of the special account to be reduced. When this special account is debited for this purpose, there is no payment or credit available to another party, account or appropriation.
 
Part 2 – Transitional Variation   
Subsection 6 (1) of the Financial Management and Accountability Determination 2005/15 — Human Pituitary Hormones Special Account Establishment 2005 is varied by adding at the end:
; and (g) to credit amounts to the Human Pituitary Hormones Special Account 2015.
Note:       That determination is automatically repealed on 1 October 2015 by the operation of section 50 of the Legislative Instruments Act 2003 (Sunsetting). The variation provides for any remaining amounts in the special account established by that determination to be transferred to the Human Pituitary Hormones Special Account 2015 (a new special account established by this determination).