New South Wales Consolidated Acts New South Wales Consolidated Acts
(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts--this Act or any Act that amends this ActGovernment Sector Finance Legislation (Repeal and Amendment) Act 2018
(2) Any such provision--(a) may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date, and(b) has effect despite anything to the contrary in this Schedule.
(3) Without limiting subclauses (1) and (2), regulations made for the purposes of this clause may amend this Schedule to provide for additional or different savings and transitional provisions instead of including the provisions in the regulations.
(4) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication on the NSW legislation website, the provision does not operate so as--(a) to affect, in a manner prejudicial to any person (other than the State or an authority of the State), the rights of that person existing before the date of its publication, or(b) to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the date of its publication.
In this Part--
"amending Act" means the Government Sector Finance Legislation (Repeal and
Amendment) Act 2018 .
"amending PFA regulation" means a regulation under the Public Finance and
Audit Act 1983 (whether made before or after it is renamed by the amending
Act) that amends the Public Finance and Audit Regulation 2015 on or after the
commencement of this Part.
"replaced Act" or
"replaced Regulation" means each of the following--
(a) the Annual Reports (Departments) Act 1985 ,
(b) the Annual Reports (Statutory Bodies) Act 1984 ,
(c) the Public Authorities (Financial Arrangements) Act 1987 ,
(d) the Public Finance and Audit Act 1983 ,
(e) each of the regulations under those Acts.
Note : The amending Act will rename the Public Finance and Audit Act 1983 as the Government Sector Audit Act 1983 and make other amendments consequential on the enactment of this Act. Amendments to the Public Finance and Audit Regulation 2015 will be made. The other replaced Acts and replaced Regulations will be repealed by the amending Act.
(a) for a replaced Act or replaced Regulation (subject to paragraphs (b), (c) and (d))--the day on which the Act or Regulation as a whole is repealed by the amending Act, and
(b) for a provision of a replaced Act or replaced Regulation--the day on which the provision is repealed by the amending Act or an amending PFA regulation (whether because the provision is omitted or the whole of the Act or Regulation is repealed), and
(c) for the Public Finance and Audit Act 1983 --the day on which the Act is renamed by the amending Act, and
(d) for the Public Finance and Audit Regulation 2015 --the day on which the Regulation is renamed by an amending PFA regulation.
(1) For the purposes of this Part--(a) a provision of this Act is a
"corresponding provision" in relation to a provision of a replaced Act or replaced Regulation if the provision of this Act corresponds (or substantially corresponds) to the provision of the replaced Act or Regulation, and(b) a function conferred or imposed by this Act is a
"corresponding function" in relation to a function conferred or imposed by a replaced Act or replaced Regulation if the function conferred or imposed by this Act corresponds (or substantially corresponds) to the function conferred or imposed by the replaced Act or Regulation.
(2) For the purposes of subclause (1), the Minister may, by order published on the NSW legislation website, declare a provision of or function under this Act to be a corresponding provision or corresponding function in relation to a provision of or function under a replaced Act or replaced Regulation. The order may do so even if the provision of or function under this Act is not substantially the same as that of or under the replaced Act or Regulation.
Unless the context or subject-matter indicates or requires differently--
(a) a reference (however expressed) in another provision of this Part to a person, body, instrument, matter or thing having a particular status or effect under, or for the purposes of, any replaced Act or replaced Regulation (or a provision of the Act or Regulation) is a reference to that person, body, instrument, matter or thing having that status or effect immediately before the replacement day for the replaced Act or Regulation (or for a provision of the Act or Regulation), and
(b) a reference (however expressed) in another provision of this Part to a right, entitlement, power, authority, duty or obligation under any replaced Act or replaced Regulation (or a provision of the Act or Regulation) is a reference to that right, entitlement, power, authority, duty or obligation in existence immediately before the replacement day for the replaced Act or Regulation (or for a provision of the Act or Regulation), and
(c) a reference to a replaced Act or replaced Regulation is a reference to the Act or Regulation as in force immediately before the replacement day for the replaced Act or Regulation (or for a provision of the Act or Regulation).
(1) This clause applies to any matter or thing (a
"continued matter or thing" ) that is--(a) approved, granted, issued, given or made under a replaced Act or replaced Regulation, and(b) continued in force or effect, or taken to be a matter or thing, by a provision of this Part for the purposes of this Act (or a specified provision of this Act).
(2) A continued matter or thing that was subject to any conditions imposed by or under a replaced Act or replaced Regulation is subject to the same conditions under this Act.
(3) A continued matter or thing that would have been in force or had effect under a replaced Act or replaced Regulation for a specified period ceases to be in force or have effect under this Act at the same time as it would have ceased to be in force or have effect under the replaced Act or replaced Regulation.
(4) Despite subclauses (2) and (3), a continued matter or thing may be varied, revoked, terminated, cancelled or dealt with in any other way under this Act as if it had been approved, granted, issued, given or made under this Act.
(5) This clause has effect unless the context or subject-matter indicates or requires differently.
Subject to this Part, anything done under or for the purposes of a provision of a replaced Act or replaced Regulation is, to the extent that it has effect immediately before the replacement day for the provision, taken on and from that day to have been done under or for the purposes of the corresponding provision (if any) of this Act or the regulations under this Act.
(1) In this Division, an
"affected provision" is--(a) a provision of another Act or any instrument made under another Act, and(b) a provision of any other instrument, contract or other document that creates, modifies or extinguishes rights or liabilities (or would do so if lodged, filed or registered in accordance with any law), including any judgment, order, process or other instrument issued by a court or tribunal.
(2) However, an
"affected provision" does not include--(a) a provision of the amending Act, or(b) a provision of any other Act or instrument made under another Act that contains a reference inserted or substituted by, or retained despite, an amendment made to the provision by the amending Act, or(c) a spent savings or transitional provision of any other Act or an instrument made under any other Act, or(d) any provision of an Act, instrument made under an Act or any other instrument or document (or a provision belonging to a class of provisions) that the Minister, by order published on the NSW legislation website, declares not to be an affected provision.
(3) This Division has effect unless the context or subject-matter indicates or requires differently.
(1) Subject to subclause (2)--(a) a reference in an affected provision to a replaced Act is to be read, on and from the replacement day for the replaced Act, as a reference to this Act, and(b) a reference in an affected provision to a replaced Regulation is to be read, on and from the replacement day for the replaced Regulation, as a reference to the regulations under this Act.
(2) A reference in an affected provision to a provision of a replaced Act or replaced Regulation is to be read, on and from the replacement day for the provision of the Act or Regulation, as a reference to the corresponding provision (if any) of this Act or the regulations under this Act.
(3) This clause does not apply in relation to references in affected provisions to the Public Finance and Audit Act 1983 or the Public Finance and Audit Regulation 2015 (or a provision of that Act or Regulation).
(1) Subject to subclauses (2) and (3)--(a) a reference in an affected provision to the Public Finance and Audit Act 1983 is to be read, on and from the replacement day for that Act, as a reference to this Act and the Government Sector Audit Act 1983 , and(b) a reference in an affected provision to the Public Finance and Audit Regulation 2015 is to be read, on and from the replacement day for that Regulation, as a reference to the regulations under this Act and the Government Sector Audit Regulation 2015 .
(2) In an affected provision--(a) a reference to a provision of the Public Finance and Audit Act 1983 that has been renumbered or relocated within that Act by the amending Act is to be read, on and from the day it is renumbered or relocated, as a reference to the relocated or renumbered provision, and(b) a reference to a provision of the Public Finance and Audit Regulation 2015 that has been renumbered or relocated within that Regulation by an amending PFA regulation is to be read, on and from the day it is renumbered or relocated, as a reference to the relocated or renumbered provision.Note : Subclause (1) applies in relation to references to provisions that remain in the Public Finance and Audit Act 1983 or Public Finance and Audit Regulation 2015 without being renumbered or relocated. Subclause (3) deals with references to repealed provisions of that Act or Regulation.
(3) In an affected provision--(a) a reference to a provision of the Public Finance and Audit Act 1983 that has been repealed by the amending Act is to be read, on and from the replacement day for the provision of the Public Finance and Audit Act 1983 , as a reference to the corresponding provision (if any) of this Act or the regulations under this Act, and(b) a reference to a provision of the Public Finance and Audit Regulation 2015 that has been repealed by an amending PFA regulation is to be read, on and from the replacement day for the provision of the Public Finance and Audit Regulation 2015 , as a reference to the corresponding provision (if any) of this Act or the regulations under this Act.
Note--: The regulations provide for certain transitional arrangements relating to the annual reporting obligations of Departments under the Annual Reports (Departments) Act 1985 and statutory bodies under the Annual Reports (Statutory Bodies) Act 1984 . The transitional arrangements relate to references to the Public Finance and Audit Act 1983 in those Acts.
(1) The references in this Act, section 7.6(5)(a) to annual reporting information and the requirement under this Act, Division 7.3 to prepare annual reporting information are to be read on and from 1 July 2021 until 30 June 2023 as references to, respectively--(a) for a GSF agency to which the Annual Reports (Statutory Bodies) Act 1984 applies--(i) annual reports of a statutory body prepared under the Annual Reports (Statutory Bodies) Act 1984 , and(ii) the requirement to prepare annual reports under the Annual Reports (Statutory Bodies) Act 1984, and(b) for a GSF agency to which the Annual Reports (Departments) Act 1985 applies--(i) annual reports of a Department prepared under the Annual Reports (Departments) Act 1985 , and(ii) the requirement to prepare annual reports under the Annual Reports (Departments) Act 1985, and
(2) The references in this Act, section 7.7(3)(a) to annual reporting information and the requirement under this Act, Division 7.3 to prepare annual reporting information are to be read on and from 1 July 2021 until 30 June 2023 as references to, respectively--(a) for a former reporting GSF agency to which the Annual Reports (Statutory Bodies) Act 1984 applies or applied--(i) annual reports of a statutory body prepared under the Annual Reports (Statutory Bodies) Act 1984 , and(ii) the requirement to prepare annual reports under the Annual Reports (Statutory Bodies) Act 1984, and(b) for a former reporting GSF agency to which the Annual Reports (Departments) Act 1985 applies or applied--(i) annual reports of a Department prepared under the Annual Reports (Departments) Act 1985 , and(ii) the requirement to prepare annual reports under the Annual Reports (Departments) Act 1985.
(1) This clause applies to a GSF agency to which either of the following applied immediately before its repeal--(a) the Annual Reports (Statutory Bodies) Act 1984 ,(b) the Annual Reports (Departments) Act 1985 .
(2) A reference in an affected provision to an annual report of the GSF agency must be read, on and from 1 July 2023, as a reference to annual reporting information for the GSF agency.
(1) A reference to the Public Finance and Audit Act 1983 in each of the following provisions is to be read until 1 July 2021 as including a reference to this Act--
Item 1 section 58 of the Central Coast Water Corporation Act 2006 2 section 5 (2) (c) of the Children (Education and Care Services National Law Application) Act 2010 3 section 7 (1) (i) and (2) (h) of the Health Practitioner Regulation (Adoption of National Law) Act 2009 4 clause 22 (e) of Schedule 6A to the Health Services Act 1997 5 section 6 (3) of the Heavy Vehicle (Adoption of National Law) Act 2013
(2) A reference to this Act in each of the following provisions (as amended or substituted by the amending Act) is to be read on and from 1 July 2021 until the relevant day as including a reference to the Annual Reports (Statutory Bodies) Act 1984 --
Item 1 section 20A of the Charles Sturt University Act 1989 1A the Electricity Retained Interest Corporations Act 2015 , section 10(3) 2 section 7 (1) (d2) and (2) (d2) of the Health Practitioner Regulation (Adoption of National Law) Act 2009 3 section 17A of the Macquarie University Act 1989 3A the Multicultural NSW Act 2000 , section 18, note 4 section 17A of the Southern Cross University Act 1993 5 section 17A of the University of New England Act 1993 6 section 16A of the University of New South Wales Act 1989 7 section 17A of the University of Newcastle Act 1989 8 section 17A of the University of Sydney Act 1989 9 section 17A of the University of Technology Sydney Act 1989 10 section 17A of the University of Wollongong Act 1989 11 section 23A of the Western Sydney University Act 1997
(3) A reference to this Act in section 16 of the Innovation and Productivity Council Act 1996 (as substituted by the amending Act) is to be read on and from 1 July 2021 until the relevant day as including a reference to the Annual Reports (Departments) Act 1985 .
(3A) From 1 July 2021 until the relevant day--(a) a reference to the Government Sector Audit Act 1983 in the Children (Education and Care Services National Law Application) Act 2010 , section 5(2)(c) is to be read as including a reference to this Act, and(b) a reference to this Act, Division 7.3 in the Electricity Retained Interest Corporations Act 2015 , section 10, note is to be read as including a reference to the Annual Reports (Statutory Bodies) Act 1984, and(c) a reference to the Government Sector Audit Act 1983 in the Fiscal Responsibility Act 2012 , section 11 is to be read as including a reference to the Annual Reports (Statutory Bodies) Act 1984 and the Annual Reports (Departments) Act 1985 .
(4) Until 1 July 2021--(a) a reference in section 7 of the Legal Profession Uniform Law Application Act 2014 to the Public Finance and Audit Act 1983 is to be read as including a reference to this Act, and(b) a reference in that section to an authority within the meaning of the Public Finance and Audit Act 1983 is to be read as including a reference to a GSF agency.
(5) A reference in section 58 of the National Environment Protection Council (New South Wales) Act 1995 to an authority that is not an authority to which the Public Finance and Audit Act 1983 applies is to be read until 1 July 2021 as including a reference to a GSF agency that is not a GSF agency to which this Act applies.
(6) The reference to public moneys for the purposes of the Audit Act 1902 in section 19 (4) of the Health Administration Act 1982 is to be read until 1 July 2021 as a reference to--(a) public money for the purposes of the Public Finance and Audit Act 1983 , and(b) government money for the purposes of this Act.
(7) In this clause--
"relevant day" means whichever of the following days is the earlier--(a) 1 July 2023,(b) the day on which--(i) for subclause (2)--the Annual Reports (Statutory Bodies) Act 1984 is repealed, or(ii) for subclause (3)--the Annual Reports (Departments) Act 1985 is repealed.
Any expenditure control authority under section 10 of the Public Finance and Audit Act 1983 continues in force as a Budget control authority under this Act to the extent that the authority applies to entities (or kinds of entities) that are GSF agencies.
(1) Any delegation given under a replaced Act or replaced Regulation continues in force as a delegation for the purposes of Division 9.2 of this Act.
(2) Any delegation made pursuant to an authorisation to delegate the committing or incurring of expenditure for the purposes of section 12A of the Public Finance and Audit Act 1983 continues in force as a delegation for the purposes of Division 9.2 of this Act.
(3) Any authorisation to approve payment for the purposes of section 13 of the Public Finance and Audit Act 1983 is taken to be a delegation given for the purposes of Division 9.2 of this Act.
(4) The following provisions apply in relation to a delegation or authorisation that becomes a delegation (a
"transferred delegation" ) for the purposes of Division 9.2 of this Act by operation of this clause--(a) the transferred delegation is taken to have been given by the same person under Division 9.2,(b) the transferred delegation delegates to the same entities (or the same kinds of entities), but only to the extent that those entities are permissible delegates under Division 9.2,(c) the transferred delegation delegates the same functions (or the same kinds of functions), but only to the extent that those functions or corresponding functions under this Act can be delegated under Division 9.2,(d) Division 2 of this Part applies in relation to references in a transferred delegation to a replaced Act or replaced Regulation (or a provision of such an Act or Regulation).
(5) This clause does not apply in respect of a delegation given under the Public Finance and Audit Act 1983 to the extent that it relates to a function under a provision of that Act that is not repealed by the amending Act.
(1) Any approval for a financial arrangement given under a provision of the Public Authorities (Financial Arrangements) Act 1987 continues in force as a financial arrangement approval under this Act (and may be amended and revoked accordingly)--(a) for a joint financing arrangement or joint venture arrangement--until the arrangement ends, or(b) for any other financial arrangement--for a period of 3 years after the replacement day for the Public Authorities (Financial Arrangements) Act 1987 unless the arrangement ends sooner.
(2) Any guarantees provided (or taken to have been provided) by or under the Public Authorities (Financial Arrangements) Act 1987 in relation to these financial arrangements continue to be in force until they end despite the repeal of that Act by the amending Act.
(3) In this clause--
"approval" , in relation to a financial arrangement, includes an exemption or other authorisation that permits entering into the arrangement.
(1) This clause applies if a GSF agency was an authority with an investment power (an
"existing investment power" ) under Part 1, 2, 3 or 4 of Schedule 4 to the Public Authorities (Financial Arrangements) Act 1987 .
(2) Subject to subclause (3), a GSF agency may exercise its existing investment powers for a period of 3 years after the replacement day for the Public Authorities (Financial Arrangements) Act 1987 .Note : This clause operates to authorise the exercise of existing investment powers without the need for a financial arrangement approval. See section 6.22 (2) (a) of this Act.
(3) The Treasurer may, by written order given to the accountable authority for a GSF agency, direct that subclause (2) is to cease to apply to some or all of the agency's existing investment powers specified in the order.
(4) To avoid doubt, a reference to a GSF agency in this clause includes an entity that is a GSF agency only for the purposes of some or all of the provisions of Part 6 of this Act.
(1) The following provisions of the Public Authorities (Financial Arrangements) Act 1987 continue to apply despite the repeal of that Act--(a) section 8A (Special provisions relating to ownership of buildings, structures or other fixtures) in relation to agreements entered into before the replacement day for the Act,(b) section 12 (Provisions relating to authorities which obtain financial accommodation) and Schedule 2 (Provisions relating to securities etc) in relation to financial accommodations obtained before the replacement day for the Act,(c) section 44 (Validation of certain financial adjustments) in relation to arrangements and transactions entered into before the replacement day for the Act.
(2) Any terms and conditions imposed by the Treasurer under section 9 (Treasury advances) of the Public Authorities (Financial Arrangements) Act 1987 on an advance continue to apply to an advance made before the replacement day for the Act.
(3) This clause does not limit the operation of clause 6 or section 30 of the Interpretation Act 1987 in their application to matters arising under the Public Authorities (Financial Arrangements) Act 1987 .
Any agreement in force under section 15 (Agreement with bank, building society or credit union) of the Public Finance and Audit Act 1983 is taken to be a State financial service agreement for the purposes of this Act until the agreement ends.
An approval of the Treasurer in force under section 25 of the Public Authorities (Financial Arrangements) Act 1987 given to an authority under that Act that becomes a GSF agency to engage an approved funds manager (other than the New South Wales Treasury Corporation) continues in force as a funds manager approval under this Act.
This Division does not limit any other powers that a GSF agency has under Division 6.4 of this Act to enter into financial arrangements.
(1) This clause applies to an appropriation (an
"existing unused appropriation" ) that was given before the commencement of Part 4 of this Act if, immediately before that commencement, the appropriation had not been applied (whether wholly or partly).
(2) Part 4 of this Act extends to an existing unused appropriation to the extent to which it has not been applied.
(3) Without limiting subclause (2), an existing unused appropriation given as the Treasurer's advance is taken to be a Treasurer's State contingencies appropriation for the purposes of section 4.12 of this Act.
(1) This clause applies to a working account established under section 13A of the Public Finance and Audit Act 1983 for an authority within the meaning of that Act (an
"existing working account" ) if--(a) the account was in existence immediately before the replacement day for that section (the
"section 13A replacement day" ), and(b) the authority is a GSF agency for the purposes of this Act.
(2) An existing working account is taken to be a working account established under section 4.17 of this Act for the GSF agency (a
"continued working account" ) concerned.
(3) Any money (including money that is not working account money) held in an existing working account is taken to form part of the continued working account.
(4) To avoid doubt, subclause (3) does not authorise the payment into a continued working account of money that is not working account money received on or after the section 13A replacement day.
(5) Subject to any regulations made for the purposes of section 4.17, the operation of an existing working account, and the purposes for which money may be paid out of the account, continue to be subject to any terms and conditions specified in the instrument that established the account.
(6) This section expires at the end of 31 December 2022.
(7) In this clause--
"working account money" has the same meaning as in section 4.17 of the Act.
In this
Part--
"amending Act" means the Treasury and Energy Legislation Amendment Act 2022 .
Section 4.7, as amended by the amending Act, extends to government money that was received or recovered by a GSF agency before the commencement of the amending Act, Schedule 1.
(1) This clause applies in relation to--(a) an existing deemed appropriation to the responsible Minister for a GSF agency, and(b) a delegation given by the responsible Minister to a person that authorises the application of all or part of the existing deemed appropriation by the person.
(2) On and from the commencement of the amending Act, Schedule 1--(a) the existing deemed appropriation is taken to have been given to the lead Minister for the GSF agency, and(b) the delegation continues in effect as if the delegation had been given by the lead Minister for the GSF agency.
(3) In this clause--
"existing deemed appropriation" , to a responsible Minister for a GSF agency, means an appropriation taken to have been given to the Minister under the Act, section 4.7 as in force before the commencement of the amending Act, Schedule 1.
(1) Section 5.7, as amended by the amendment Act, applies to an act of grace payment made to a person before the commencement date.
(2) The Chief Commissioner of State Revenue may nominate an act of grace payment (a
"nominated act of grace payment" ) for section 5.7, as amended by the amendment Act, even if the act of grace payment was made to a person before the commencement date.
(3) Despite subclause (2), section 5.7(3B), to the extent it applies the Taxation Administration Act 1996 , Part 8 in relation to a person whom a nominated act of grace payment is made, does not apply to an act of grace payment made before the commencement date.
(4) In this clause--
"amendment Act" means the Revenue, Fines and Other Legislation Amendment Act 2023 .
"commencement date" means the date of assent to the amendment Act.