What this determination does
The federal government has created a new special account called the Enforcement Special Account 2026. The determination was registered on 7 August 2026 and is administered by the Department of Finance under the Public Governance, Performance and Accountability Act.
What the determination covers
The instrument sets out:
- how the account is established
- what money can be credited to the account
- what the account can be used for
- who is responsible for the account
- how the transition from the previous enforcement instrument works
What the determination does not specify
The source does not specify what the account funds, what the opening balance is, or which agencies or enforcement activities the account covers.
Replacing a previous instrument
The Enforcement Special Account 2026 replaces a previous enforcement instrument. The determination includes transitional provisions covering this change.
Where to find the full text
The full determination, including the specific crediting rules, purposes, and transitional provisions, is available at https://www.legislation.gov.au/F2026L01028.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.