What this determination does
The federal government has created a new special account called the Christmas Island Phosphate Mining Rehabilitation Special Account 2026. The determination was registered on 7 August 2026 and is now in force.
What the determination covers
The determination sets out:
- how the special account is established
- what money can be credited to the account
- what the account can be spent on
- which authority is responsible for managing the account
- an opening balance for the new account
Revocation of the previous instrument
The determination revokes the previous Christmas Island Phosphate Mining Rehabilitation Instrument. Part 3 of the determination contains transitional provisions relating to this changeover.
Enabling legislation and administration
The account is established under the Public Governance, Performance and Accountability Act 2013 and is administered by the Department of Finance.
Key actions
- Businesses involved in phosphate mining or rehabilitation works on Christmas Island can review the full determination at https://www.legislation.gov.au/F2026L01030 to understand how this account affects funding arrangements for their work.
- Businesses that previously operated under the Christmas Island Phosphate Mining Rehabilitation Instrument - now revoked - can review the transitional provisions in Part 3 of the determination to understand how the changeover affects their obligations.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.