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Financial Framework Legislation Amendment Bill (No. 1) 2007

Schedule 1 Amendments

   

Auditor-General Act 1997

1  Section 52

Repeal the section.

Financial Management and Accountability Act 1997

2  At the end of subsection 20(1)

Add:

Note:          See section 32A for when the crediting or debiting of an amount takes effect.

3  At the end of subsection 21(1)

Add:

Note 3:       See section 32A for when the crediting or debiting of an amount takes effect.

4  Subsection 28(1)

Repeal the subsection (not including the note), substitute:

             (1)  This section applies if:

                     (a)  an amount is received by the Commonwealth; and

                     (b)  some or all of the amount is required or permitted to be repaid; and

                     (c)  apart from this section there is no appropriation for the repayment.

Note:       The heading to section 28 is replaced by the heading “ Repayments by the Commonwealth ”.

5  Subsection 28(3)

Repeal the subsection.

6  Section 30

Repeal the section, substitute:

30   Repayments to the Commonwealth

                   If:

                     (a)  an amount is paid by the Commonwealth; and

                     (b)  an appropriation is debited as a result of the payment; and

                     (c)  some or all of the amount is repaid to the Commonwealth;

the appropriation is increased by an amount equal to the amount repaid.

Note:          See section 32A for when the increase takes effect.

7  Subsections 30A(1) to (6)

Repeal the subsections, substitute:

Recoverable GST on acquisitions

             (1)  If:

                     (a)  a payment in respect of an acquisition is made in reliance on a limited appropriation; and

                     (b)  a GST qualifying amount has arisen or does arise for that acquisition;

then the appropriation is increased by the amount of the GST qualifying amount.

Note:          See section 32A for when the increase takes effect.

Recoverable GST on importations

             (2)  If:

                     (a)  a payment of GST on an importation is made in reliance on a limited appropriation; and

                     (b)  a GST qualifying amount has arisen or does arise for that importation;

then the appropriation is increased by the amount of the GST qualifying amount.

Note:          See section 32A for when the increase takes effect.

8  Section 31

Repeal the section, substitute:

31   Relevant Agency receipts

             (1)  This section applies if an Agency receives an amount of a kind prescribed by the regulations for the purposes of this section.

             (2)  The amount specified in the most recent departmental item for the Agency is taken to be increased by an amount equal to the amount received by the Agency.

Note:          See section 32A for when the increase takes effect.

             (3)  In this section:

departmental item means a departmental item in an Appropriation Act.

9  Section 32

Repeal the section, substitute:

32   Transfer of Agency functions

             (1)  This section applies if a function of an Agency (the transferring Agency ) is transferred to another Agency, either because the transferring Agency is abolished or for any other reason.

Adjustments to appropriations

             (2)  The Finance Minister may determine that one or more Schedules to one or more Appropriation Acts are amended in a specified way. The amendment must be related to the transfer of function.

             (3)  Each Appropriation Act concerned has effect as if the Schedule concerned were amended in accordance with the determination.

No change in overall appropriation

             (4)  A determination under subsection (2) cannot result in a change in the total amount appropriated.

Transfer of function between Departments of the Parliament

             (5)  If the transfer of function is between Departments of the Parliament, the Finance Minister must not make a determination under subsection (2) unless it is in accordance with a written recommendation of the Presiding Officers.

No extension of time limits

             (6)  A determination under subsection (2) does not have the effect of extending any time limit that applies to an appropriation.

Legislative Instruments Act

             (7)  A determination under subsection (2) is a legislative instrument, but neither section 42 (disallowance) nor Part 6 (sunsetting) of the Legislative Instruments Act 2003 applies to the determination.

             (8)  Despite subsection 12(2) of the Legislative Instruments Act 2003 , a determination under subsection (2) of this section may be expressed to take effect before the day it is registered under that Act (including before the day on which it is made).

             (9)  Nothing in subsection (8) authorises expenditure under an appropriation that did not exist at the time of the expenditure.

10  After Division 3 of Part 4

Insert:

Division 3A Recording of amounts in accounts and records

32A   Recording of amounts in accounts and records

Special Accounts

             (1)  The crediting of an amount to a Special Account, or the debiting of an amount from a Special Account, takes effect at the time an entry connected with the crediting or debiting is made in the accounts and records of the Agency concerned.

Repayments to the Commonwealth

             (2)  The increase to an appropriation in accordance with section 30 takes effect at the time an entry recording the repayment concerned is made in the accounts and records of the Agency concerned.

Recoverable GST

             (3)  The increase to an appropriation in accordance with subsection 30A(1) or (2) takes effect at the time an entry recording the GST qualifying amount is made in the accounts and records of the Agency concerned.

Relevant Agency receipts

             (4)  The increase to an amount in accordance with subsection 31(2) takes effect at the time an entry recording the receipt of the amount mentioned in subsection 31(1) is made in the accounts and records of the Agency concerned.

11  After subsection 53(1)

Insert:

       (1AA)  If:

                     (a)  the Chief Executive delegates a power or function to a person; and

                     (b)  the power or function is not one that has been delegated to the Chief Executive under section 62 or 62A;

the Chief Executive may give directions to the person in relation to the exercise of that power or the performance of that function. The person must comply with any such directions.

12  Subsection 53(2)

Repeal the subsection, substitute:

             (2)  If the Chief Executive is subject to directions in relation to the exercise of a power, or the performance of a function, delegated to the Chief Executive under section 62 or 62A, then:

                     (a)  the Chief Executive must give corresponding directions to the second delegate; and

                     (b)  the Chief Executive may give other directions (not inconsistent with those corresponding directions) to the second delegate in relation to the exercise of that power or the performance of that function.

13  Saving—agreements for “net appropriations”

(1)       Despite the amendment made by item 1, section 52 of the Auditor-General Act 1997 (as in force immediately before the commencement of that item) continues to apply after that commencement in relation to agreements entered into before that commencement.

(2)       Despite the amendment made by item 8, section 31 of the Financial Management and Accountability Act 1997 (as in force immediately before the commencement of that item) continues to apply after that commencement in relation to agreements entered into before that commencement.

14  Application—repayments by the Commonwealth

The amendment made by item 4 applies in relation to amounts received by the Commonwealth before or after the commencement of that item.

15  Application—repayments to the Commonwealth

The amendment made by item 6 applies in relation to amounts paid by the Commonwealth before or after the commencement of that item.

16  Application—recoverable GST

The amendment made by item 7 applies in relation to payments that occur after the commencement of that item.

17  Saving—transfer of Agency functions

Despite the amendment made by item 9, section 32 of the Financial Management and Accountability Act 1997 (as in force immediately before the commencement of that item) continues to apply after that commencement in relation to a change in function that occurred before that commencement.

18  Transitional—directions to delegates

A direction in force under subsection 53(2) of the Financial Management and Accountability Act 1997 immediately before the commencement of this item continues in force after that commencement as if it were a direction given under that subsection after that commencement.

Legislative Instruments Act 2003

19  Subsection 44(2) (table item 19)

Omit “agreements made under section 31,”.

20  Subsection 44(2) (table item 19)

Omit “directions given under section 32,”.

21  Subsection 54(2) (table item 17)

Omit “agreements made under section 31,”.

22  Subsection 54(2) (table item 17)

Omit “directions given under section 32,”.