House of Representatives

Explanatory Memorandum

(Circulated by authority of the Minister for Finance and Administration, Senator the Honourable Nick Minchin)

Attachment B

Passages in the Explanatory Memorandum that deal with elements of the Government response to JCPAA Report 395

Recommendation 1 - determinations of the Finance Minister that establish a Special Account

The Explanatory Memorandum covers this issue under the discussion of Items 139 to 144 of Schedule 1 of the Financial Framework Legislation Amendment Bill 2004, covering the Financial Management and Accountability Act 1997.

Recommendation 3 - provisions that authorise appropriated amounts to be credited to a Special Account

Attachment E of the Explanatory Memorandum provides details on this matter.

Recommendation 4 - creation of the Aboriginal Advancement Account

The Explanatory Memorandum covers this issue under the discussion of Item 58 of Schedule 1 of the Financial Framework Legislation Amendment Bill 2004, covering the Aboriginal Land (Lake Condah and Framlingham Forest) Act 1987.

The Committee's conclusion about Acts that have established Special Accounts since the Special Accounts framework was established on 1 July 1999

Acts that have established Special Accounts since 1 July 1999 and that are included in the FFLA Bill for amendment are explained in relation to the following Items of Schedule 1:

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Items 76 and 77, in relation to the Alcohol Education and Rehabilitation Account established by the Alcohol, Education and Rehabilitation Account Act 2001;

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Item 159, in relation to the Industrial Chemicals Account established by the Industrial Chemicals (Notification and Assessment) Act 1989;

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Item 173, in relation to the National Blood Account established by the National Blood Authority Act 2003;

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Items 268 to 269, in relation to the National Offshore Petroleum Safety Account established by the Petroleum (Submerged Lands) Act 1967;

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Items 313 to 314, in relation to the National Cultural Heritage Account established by the Protection of Moveable Cultural Heritage Act 1986;

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Items 309 to 312, in relation to the Confiscated Assets Account established by the Proceeds of Crime Act 2002; and

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Items 429 to 437, in relation to the Universal Service Account established by the Telecommunications (Consumer Protection and Service Standards) Act 1999.

The Committee's conclusions about proposed amendments to the Child Support (Registration and Collection) Act 1988 and the Safety, Rehabilitation and Compensation Act 1988

The amendments to the Child Support (Registration and Collection) Act 1988, explained in relation to Items 111 to 116 of Schedule 1 of the FFLA Bill, are a consequence of the FMLA Act 99. Amendments to address other issues relating to the Child Support Account will be included in the proposed Financial Framework Legislation Amendment Bill (No.2) 2004.

Similarly, amendments to the Safety, Rehabilitation and Compensation Act 1988, to address the issue raised in JCPAA 395, will be included in the proposed Financial Framework Legislation Amendment Bill (No.2) 2004.

The Committee's conclusion about retrospectivity issues

The Bill does not provide for any retrospective effect.

The Committee's conclusions about keeping the Committee informed of further changes to the FFLA Bill

The Chairman of the JCPAA will be notified of changes made to the FFLA Bill since the Committee conducted its inquiry.