What is the difference between an Act and a determination?

Thanks for your question, Luisa.

An Act of Parliament is a law passed by the House of Representatives and the Senate and given Royal Assent – signed – by the Governor-General. Some Acts give government ministers, government agencies and some officeholders the power to decide the detail of how the law will be put into action. This is called delegated legislation. There are different types of delegated legislation including determinations, regulations, ordinances and orders.

Determinations outline a decision or ruling and are usually made by officeholders appointed by the government. For example, the Public Service Amendment Act 2024 gives the Public Service Commissioner the power to investigate and make determinations about unprofessional behaviour by former heads of government departments. Likewise, under A New Tax System (Goods and Services Tax) Act 1999, the Commissioner of Taxation can make determinations about how much Goods and Services Tax should be paid on goods imported to Australia.

Delegated legislation has the same force as other laws made by the Australian Parliament. However, the Parliament can vote to disallow – cancel – delegated legislation.