The Financial Management and Accountability Act 1997 (FMA Act) and the Commonwealth Authorities and Companies Act 1997 (CAC Act) were repealed on 30 June 2014 and replaced by the Public Governance, Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014. Some provisions of the FMA and CAC Acts, however, will remain in force during the transition period; for example performance reporting requirements for the 2013-14 financial year.
If you are looking for information on the PGPA Act, supported by rules and guidance, go to the Resource Management section of the Department of Finance website.
Finance Circulars represent policy guidance on various matters relating to the financial framework.
Finance Circulars that are not listed have been revoked.
Listing by Topic
- 2011/08 - Clarification of the terms Audit and Assurance
- 2011/04 - Repayments by and to the Commonwealth (Sections 28 and 30 of the FMA Act)
- 2005/13 - Allocation of responsibilities for special appropriations
- 2005/01 - Finance Minister's (A New Tax System) Directions 2005
- 2004/06 - Appropriations and the Consolidated Revenue Fund
- 2004/04 - Guidance on GST and employee entitlements