Public Governance, Performance and Accountability Rule 2014 (Cth)
Public Governance, Performance and Accountability Rule 2014
made under the
Public Governance, Performance and Accountability Act 2013
Compilation No. 43
Compilation date: 6 April 2022
Includes amendments up to: F2022L00531
Registered:21 April 2022
About this compilation
This compilation
This is a compilation of the Public Governance, Performance and Accountability Rule 2014 that shows the text of the law as amended and in force on 6 April 2022 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Chapter 1—Introduction 1
Part 1‑1—Introduction 1
Division 1—Preliminary 1
1............ Name of rule.................................................................................................................. 1
3............ Authority....................................................................................................................... 1
Division 2—Definitions 2
4............ Definitions..................................................................................................................... 2
4A......... Meaning of threshold remuneration amount................................................................ 5
Part 1‑2—Provisions relating to the Dictionary in the Act 6
5............ Government business enterprise.................................................................................... 6
6............ Listed entities................................................................................................................. 6
7............ Listed law enforcement agency...................................................................................... 7
7AA...... Reporting period—Snowy Hydro Limited.................................................................... 7
7AB...... Reporting period—National Housing Finance and Investment Corporation................. 7
Chapter 2—Commonwealth entities and the Commonwealth 8
Part 2‑1—Core provisions about Commonwealth entities and the Commonwealth 8
7A......... Commonwealth entities and their accountable authorities—bodies corporate established under a law of the Commonwealth............................................................................................................. 8
8............ Accountable authorities—listed entities......................................................................... 9
9............ Officials......................................................................................................................... 9
Part 2‑2—Accountable authorities and officials 11
Division 1—Requirements applying to accountable authorities 11
10.......... Preventing, detecting and dealing with fraud............................................................... 11
11.......... Recovery of debts........................................................................................................ 11
Division 2—Officials’ duty to disclose interests 13
Subdivision A—When duty does not apply 13
12.......... When duty does not apply........................................................................................... 13
Subdivision B—Officials who are the accountable authority 14
13.......... Officials who are the accountable authority—how and when to disclose interests...... 14
Subdivision C—Officials who are members of the accountable authority 15
14.......... Officials who are members of the accountable authority—how and when to disclose interests 15
15.......... Officials who are members of the accountable authority—consequences of disclosing interests 16
Subdivision D—Other requirements to disclose material personal interests 17
16.......... Officials who are not the accountable authority or a member of the accountable authority 17
16A....... Certain officials appointed under a law to a body—how and when to disclose interests 17
16B....... Certain officials appointed under a law to a body—consequences of disclosing interests 18
16C....... Application of sections 16A and 16B to accountable authorities or members of accountable authorities who are also ex officio members of a body........................................................................................... 19
Subdivision E—Effect of contravention of duty to disclose interests 20
16D....... Effect of contravention of duty to disclose interests.................................................... 20
Division 3—Inspection of books of corporate Commonwealth entities 21
16DA.... Inspection of books of corporate Commonwealth entities........................................... 21
Part 2‑3—Planning, performance and accountability 22
Division 1—Planning and budgeting 22
16E........ Corporate plan for Commonwealth entities................................................................. 22
16EA..... Performance measures for Commonwealth entities..................................................... 24
Division 2—Performance of Commonwealth entities 25
16F........ Annual performance statements for Commonwealth entities....................................... 25
Division 3—Audit Committee for Commonwealth entities 27
17.......... Audit committee for Commonwealth entities............................................................... 27
Division 3A—Annual report for Commonwealth entities 29
Subdivision A—Annual report for non‑corporate Commonwealth entities 29
17AA.... Guide to this Subdivision............................................................................................ 29
17AB.... Parliamentary standards of presentation...................................................................... 29
17ABA. Annual report to be published using digital reporting tool........................................... 29
17AC.... Plain English and clear design..................................................................................... 29
17AD.... Specific requirements for annual reports..................................................................... 29
17AE..... Overview of the entity................................................................................................. 30
17AF..... Report on financial performance.................................................................................. 31
17AG.... Information on management and accountability........................................................... 31
17AGA. Additional information about organisations receiving amounts under reportable consultancy or reportable non‑consultancy contracts........................................................................................... 35
17AH.... Other mandatory information...................................................................................... 36
17AI...... Letter of transmittal...................................................................................................... 37
17AJ..... Aids to access.............................................................................................................. 37
Subdivision B—Annual report for corporate Commonwealth entities 38
17BA.... Guide to this Subdivision............................................................................................ 38
17BB..... Approval of annual report by accountable authority.................................................... 38
17BC..... Parliamentary standards of presentation...................................................................... 38
17BCA.. Annual report to be published using digital reporting tool........................................... 38
17BD.... Plain English and clear design..................................................................................... 38
17BE..... Contents of annual report............................................................................................ 39
17BF..... Disclosure requirements for government business enterprises.................................... 41
Subdivision C—Information about executive remuneration 41
17CA.... Information about remuneration for key management personnel................................. 41
17CB..... Information about remuneration for senior executives................................................. 42
17CC..... Information about remuneration for other highly paid staff......................................... 43
17CD.... Other information about executive remuneration......................................................... 43
17CE..... General rules for reporting information about executive remuneration........................ 44
Division 4—Special reporting requirements when Commonwealth entity has ceased to exist or functions have been transferred 45
Subdivision A—Commonwealth entity has ceased to exist 45
17A....... Guide to this Subdivision............................................................................................ 45
17B....... Commonwealth entity has ceased to exist—none of its functions has been transferred 45
17C....... Commonwealth entity has ceased to exist—some, but not all, of its functions have been transferred 45
17D....... Commonwealth entity has ceased to exist—all of its functions have been transferred. 46
Subdivision B—Commonwealth entity has not ceased to exist, but some or all of its functions have been transferred 47
17E........ Guide to this Subdivision............................................................................................ 47
17F........ Commonwealth entity has not ceased to exist—some, but not all, of its functions have been transferred and it is not practicable for it to report............................................................................................. 47
17G....... Commonwealth entity has not ceased to exist—all of its functions have been transferred 48
Subdivision C—Reporting in relation to transferred functions 48
17H....... Guide to this Subdivision............................................................................................ 48
17J........ Reporting in relation to transferred functions.............................................................. 49
Subdivision D—Miscellaneous 50
17K....... Determinations by Finance Minister............................................................................ 50
Part 2‑4—Use and management of public resources 51
Division 1—Commitments of relevant money 51
18.......... Approving commitments of relevant money................................................................ 51
Division 2—Banking 53
Subdivision A—Banking by corporate Commonwealth entities 53
18A....... Banking by CSC......................................................................................................... 53
Subdivision B—Banking or dealing with relevant money received by officials 54
19.......... Banking of bankable money received by officials....................................................... 54
20.......... Otherwise dealing with bankable money received by officials.................................... 54
21.......... Dealing with unbankable money received by officials................................................. 55
Division 3—Borrowing 56
21A....... Borrowing by corporate Commonwealth entities........................................................ 56
Division 4—Investment 57
22.......... Investment by the Commonwealth.............................................................................. 57
22A....... Investment by corporate Commonwealth entities........................................................ 57
Division 4A—Indemnities and exemptions by corporate Commonwealth entities 58
22B....... Indemnities and exemptions by corporate Commonwealth entities.............................. 58
Division 5—Insurance 60
23.......... Insurance obtained by corporate Commonwealth entities............................................ 60
Division 6—Authorisations and payments by the Finance Minister 61
24.......... Authorisations of waivers, modifications of payment terms, set‑offs and act of grace payments 61
25.......... Payment of amount owed to person at time of death................................................... 62
Division 6A—CCE grants made by or on behalf of corporate Commonwealth entities 63
25A....... Guide to this Division................................................................................................. 63
25B....... Requirements for making CCE grants where Minister involved................................. 63
25C....... Requirements for advising Ministers involved in making CCE grants........................ 64
25D....... Reporting requirements for Minister where Minister approves CCE grant in Minister’s electorate 65
25E........ Reporting requirements for Minister where Minister approves CCE grant despite recommendation of corporate Commonwealth entity.................................................................................................. 66
25F........ Publication requirements for CCE grants made with Minister’s approval................... 66
25G....... Additional record‑keeping requirement where information not published................... 67
25H....... Other matters............................................................................................................... 67
Division 7—Special provisions applying to Ministers only 68
26.......... Minister to inform Parliament of certain events........................................................... 68
Part 2‑5—Appropriations 70
27.......... Receipts of amounts by non‑corporate Commonwealth entities.................................. 70
Chapter 3—Commonwealth companies 72
Part 3‑1—Planning and budgeting 72
27A....... Corporate plan for Commonwealth companies............................................................ 72
Part 3‑2—Audit committee for Commonwealth companies 73
28.......... Audit committee for wholly‑owned Commonwealth companies................................. 73
Part 3‑3—Annual report for Commonwealth companies 74
28A....... Guide to this Part......................................................................................................... 74
28B....... Approval of annual report by directors........................................................................ 74
28C....... Parliamentary standards of presentation...................................................................... 74
28CA.... Annual report to be published using digital reporting tool........................................... 74
28D....... Plain English and clear design..................................................................................... 74
28E........ Contents of annual report............................................................................................ 74
28EA..... Information about executive remuneration—key management personnel.................... 76
28EB..... Other information about executive remuneration......................................................... 77
28EC..... General rules for reporting information about executive remuneration........................ 77
28F........ Disclosure requirements for government business enterprises.................................... 78
Chapter 4—Miscellaneous 79
29AA.... Modifications of the Act and instruments for CSC..................................................... 79
29.......... Other CRF money....................................................................................................... 80
29A....... Money that is prescribed not to be other CRF money................................................. 81
30.......... Procurement by corporate Commonwealth entities...................................................... 81
30A....... Publishing annual reports............................................................................................ 82
Chapter 5—Transitional and application provisions 83
Part 1—Amendments made by the Public Governance, Performance and Accountability Amendment (Non‑corporate Commonwealth Entity Annual Reporting) Rule 2016 83
31.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Non‑corporate Commonwealth Entity Annual Reporting) Rule 2016........................ 83
Part 2—Amendments made by the Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016 84
32.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016.................................................. 84
Part 3—Amendments made by the Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016 85
33.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016.......................................... 85
Part 4—Amendments made by the Public Governance, Performance and Accountability Amendment (Reporting Executive Remuneration) Rules 2019 86
34.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Reporting Executive Remuneration) Rules 2019.......................................................................... 86
Part 5—Amendments made by the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019 87
35.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019................................................................................................. 87
Part 6—Amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 1) Rules 2020 88
36.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 1) Rules 2020....................................................................................... 88
Part 7—Amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 2) Rules 2020 89
37.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 2) Rules 2020....................................................................................... 89
38.......... Transitional provision—nominations.......................................................................... 89
Part 8—Amendments made by the Public Governance, Performance and Accountability Amendment (Consultancy and Non‑Consultancy Contract Expenditure Reporting) Rules 2020 90
39.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Consultancy and Non‑Consultancy Contract Expenditure Reporting) Rules 2020.......................... 90
Part 9—Publication deadline for 2020‑21 corporate plans 91
40.......... Publication deadline for 2020‑21 corporate plans........................................................ 91
Part 10—Amendments made by the Public Governance, Performance and Accountability Amendment (Special Account Determination) Rules 2021 92
41.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Special Account Determination) Rules 2021............................................................................ 92
Schedule 1—Listed entities 93
1............ Guide to this Schedule................................................................................................. 93
2............ Australian Office of Financial Management................................................................ 93
4............ Australian National Preventive Health Agency........................................................... 93
5............ Australian Public Service Commission....................................................................... 94
6............ Australian Security Intelligence Organisation.............................................................. 94
7............ Australian Taxation Office.......................................................................................... 95
10.......... Digital Transformation Agency................................................................................... 96
10A....... Fair Work Ombudsman and Registered Organisations Commission Entity................ 96
11.......... Geoscience Australia................................................................................................... 97
12.......... IP Australia................................................................................................................. 97
13.......... National Faster Rail Agency........................................................................................ 98
14.......... National Indigenous Australians Agency.................................................................... 98
15.......... National Mental Health Commission........................................................................... 99
15A....... National Recovery and Resilience Agency................................................................ 100
15B....... North Queensland Water Infrastructure Authority.................................................... 101
16.......... Office of the Auditing and Assurance Standards Board............................................ 102
17.......... Office of the Australian Accounting Standards Board.............................................. 103
18.......... Office of the Special Investigator.............................................................................. 103
20.......... Royal Australian Mint............................................................................................... 104
21.......... Seafarers Safety, Rehabilitation and Compensation Authority.................................. 104
22.......... Services Australia...................................................................................................... 104
Schedule 2—List of requirements—non‑corporate Commonwealth entities 106
1............ Guide to this Schedule............................................................................................... 106
Schedule 2A—List of requirements—corporate Commonwealth entities 114
Schedule 2B—List of requirements—Commonwealth companies 118
Schedule 3—Information about executive remuneration 122
1............ Information about remuneration for key management personnel............................... 122
2............ Information about remuneration for senior executives............................................... 123
3............ Information about remuneration for other highly paid staff....................................... 123
Endnotes124
Endnote 1—About the endnotes 124
Endnote 2—Abbreviation key 125
Endnote 3—Legislation history 126
Endnote 4—Amendment history 130
Chapter 1—Introduction
Part 1‑1—Introduction
Division 1—Preliminary
1 Name of rule
This rule is the Public Governance, Performance and Accountability Rule 2014.
3 Authority
This rule is made under the Public Governance, Performance and Accountability Act 2013.
Division 2—Definitions
4 Definitions
Guide to this section
The purpose of this section is to provide a list of every term that is defined in this rule. A term will either be defined in this section, or in another provision of this rule. If another provision defines the term, this section will have a signpost to that definition.
Some terms that are used in this rule are defined in the Act. Those terms have the same meaning as in the Act. Those terms are not included in this section but can be found in section 8 of the Act.
In this rule:
Act means the Public Governance, Performance and Accountability Act 2013.
annual report for a Commonwealth company means the report that includes the reports referred to in paragraph 97(1)(a) of the Act.
banking day: see subsection 19(2).
books includes:
(a) a register; and
(b) financial reports or financial records, however compiled, recorded or stored; and
(c) a document.
CCE grant means an arrangement for the provision of financial assistance by or on behalf of a corporate Commonwealth entity under which relevant money is to be paid to a person, or body, that is not a Commonwealth entity but does not include an arrangement for any of the following:
(a) a payment for the acquisition of goods or services by the corporate Commonwealth entity for its own use or the use of another entity or third party;
(b) a payment of compensation:
(i) relating to defective administration; or
(ii) relating to employment conditions; or
(iii) established by a law of the Commonwealth or of a State or Territory;
(c) a payment of a benefit or entitlement under a law of the Commonwealth;
(d) a payment of a charitable donation by the entity from money received from individuals for that purpose;
(e) an investment or loan.
Commonwealth Procurement Rules means the instrument of that name made under subsection 105B(1) of the Act, as in force on 20 April 2019.
Note: The Commonwealth Procurement Rules could in 2020 be viewed on the Department’s website ( (short for Commonwealth Superannuation Corporation) has the meaning given by section 4 of the Governance of Australian Government Superannuation Schemes Act 2011.
dematerialised security: see subsection 22(2).
Department of Defence means the Department of State administered by the Minister administering section 1 of the Defence Act 1903.
Department of Home Affairs means the Department of State administered by the Minister administering the Australian Border Force Act 2015.
Department of the Prime Minister and Cabinet means the Department of State administered by the Prime Minister.
enterprise agreement has the meaning given by the Fair Work Act 2009.
individual flexibility arrangement has the meaning given by the Fair Work Act 2009.
instructions of an accountable authority of a Commonwealth entity means instructions given by the accountable authority under section 20A of the Act.
key management personnel has the same meaning as in AASB 124 Related Party Disclosures.
non‑ongoing APS employee has the meaning given by the Public Service Act 1999.
ongoing APS employee has the meaning given by the Public Service Act 1999.
other highly paid staff, of a Commonwealth entity for a reporting period, means officials of the entity:
(a) who are neither key management personnel nor senior executives; and
(b) whose total remuneration exceeds the threshold remuneration amount for the reporting period.
proper, when used in relation to the use and management of other CRF money: see subsection 29(3).
related entity: a Commonwealth entity or a company (a body) is a related entity of a Commonwealth entity or a company (also a body) if:
(a) an individual is the accountable authority of both bodies; or
(b) an individual is a member of the accountable authority, or a director of the board, of both bodies; or
(c) an individual is a member of the accountable authority of one body and a director of the board of the other body; or
(d) an individual is the accountable authority of one body and a member of the accountable authority, or director of the board, of the other body.
reportable consultancy contract means an arrangement that is published in AusTender as a consultancy.
Note: AusTender could in 2020 be viewed on AusTender’s website ( non‑consultancy contract means an arrangement that:
(a) is published in AusTender; and
(b) is not a reportable consultancy contract.
Note: AusTender could in 2020 be viewed on AusTender’s website ( entity: see subsection 17J(2).
senior executives means the following officials of a Commonwealth entity who are not key management personnel:
(a) officials with classifications in Groups 9 to 11 of the table in Schedule 1 to the Public Service Classification Rules 2000;
(b) officials with positions equivalent to officials covered by paragraph (a);
(c) officers of the Australian Defence Force with ranks equivalent to classifications covered by paragraph (a).
superannuation scheme administered by CSC has the meaning given by section 4 of the Governance of Australian Government Superannuation Schemes Act 2011.
threshold remuneration amount, for a reporting period, has the meaning given by subsection 4A(1).
total remuneration:
(a) means the sum of the following (calculated on an accrual basis):
(i) base salary;
(ii) bonuses;
(iii) other benefits and allowances;
(iv) superannuation contributions (made by the employer);
(v) long service leave;
(vi) other long‑term benefits;
(vii) termination benefits; but
(b) does not include any allowance paid because a person is deployed (but not posted) overseas.
total remuneration band:
(a) in relation to senior executives of a Commonwealth entity, has the meaning given by subsection 17CB(3); or
(b) in relation to other highly paid staff of a Commonwealth entity, has the meaning given by subsection 17CC(3).
4A Meaning of threshold remuneration amount
Guide to this section
The purpose of this section is to define threshold remuneration amount.
(1) The threshold remuneration amount for a reporting period is:
(a) for a reporting period that begins on or after 29 June 2018 and ends on or before 30 June 2019—$220,000; or
(b) for a reporting period that begins in a financial year that begins on or after 1 July 2019—the amount worked out using the following formula rounded to the nearest multiple of $5,000:
(2) The indexation factor for a financial year is the number worked out using the following formula:
where:
base June quarter means the June quarter ending on 30 June 2018.
index number, for a quarter, means the Wage Price Index (total hourly rates of pay excluding bonuses/public sector/all Australia/original) number published by the Australian Statistician in respect of that quarter.
June quarter means a 3‑month period ending on 30 June.
reference June quarter means the June quarter immediately before the financial year.
(3) The indexation factor is to be calculated to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
(4) The indexation factor is to be worked out:
(a) using only the index numbers published in terms of the most recently published index reference period for the Wage Price Index; and
(b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).
Part 1‑2—Provisions relating to the Dictionary in the Act
5 Government business enterprise
Guide to this section
The purpose of this section is to identify the Commonwealth entities and Commonwealth companies that are government business enterprises for the purposes of the Act.
This section is made for the definition of government business enterprise in section 8 of the Act.
(1) Each of the following Commonwealth entities is a government business enterprise:
(b) the Australian Postal Corporation;
(c) Defence Housing Australia.
(2) Each of the following Commonwealth companies is a government business enterprise:
(a) ASC Pty Limited (ACN 008 605 034);
(b) Australian Rail Track Corporation Limited (ACN 081 455 754);
(d) National Intermodal Corporation Limited (ACN 161 635 105);
(e) NBN Co Limited (ACN 136 533 741);
(f) Australian Naval Infrastructure Pty Ltd (ACN 051 762 639);
(g) WSA Co Limited (ACN 618 989 272);
(h) Snowy Hydro Limited (ACN 090 574 431);
even if the company changes its name.
6 Listed entities
Guide to this section
The purpose of this section is to provide that Schedule 1 prescribes certain bodies, persons, groups or organisations to be listed entities.
This section is made for the definition of listed entity in section 8 of the Act.
Schedule 1 prescribes:
(a) a body, person, group of persons or organisation; or
(b) a combination of bodies, persons, groups of persons or organisations;
to be a listed entity.
7 Listed law enforcement agency
Guide to this section
The purpose of this section is to identify the law enforcement agencies that are listed law enforcement agencies for the purposes of the Act.
This section is made for the definition of listed law enforcement agency in section 8 of the Act.
Each of the following is a listed law enforcement agency:
(a) the Australian Federal Police;
(b) the Australian Commission for Law Enforcement Integrity;
(c) the Australian Crime Commission;
(d) the Department of Home Affairs.
7AA Reporting period—Snowy Hydro Limited
Guide to this section
The purpose of this section is to prescribe the first reporting period for Snowy Hydro Limited (ACN 090 574 431).
This section is made for paragraph (b) of the definition of reporting period in section 8 of the Act.
The first reporting period for Snowy Hydro Limited (ACN 090 574 431) is the period that:
(a) begins on 29 June 2018; and
(b) ends on 30 June 2019.
7AB Reporting period—National Housing Finance and Investment Corporation
Guide to this section
The purpose of this section is to prescribe the first reporting period for the National Housing Finance and Investment Corporation.
This section is made for paragraph (b) of the definition of reporting period in section 8 of the Act.
The first reporting period for the National Housing Finance and Investment Corporation is the period that:
(a) begins on 30 June 2018; and
(b) ends on 30 June 2019.
Chapter 2—Commonwealth entities and the Commonwealth
Part 2‑1—Core provisions about Commonwealth entities and the Commonwealth
7A Commonwealth entities and their accountable authorities—bodies corporate established under a law of the Commonwealth
Guide to this section
The purpose of this section is to identify the bodies corporate, established under a law of the Commonwealth, that are Commonwealth entities. This section also identifies the accountable authority of each entity where the accountable authority is not the governing body of the entity.
This section is made for subparagraph 10(1)(e)(i), and item 4 of the table in subsection 12(2), of the Act.
The following table has effect as follows:
(a) each body corporate referred to in column 1 of an item is a Commonwealth entity;
(b) the accountable authority of the entity is the person or group of persons referred to in column 2 of the item.
Bodies corporate established under a law of the Commonwealth Column 1 Column 2 Item Commonwealth entity Accountable authority 1 Anindilyakwa Land Council The group of persons made up of:
(a) the Chair of the Land Council; and
(b) the Chief Executive Officer of the Land Council.
2 Central Land Council The group of persons made up of:
(a) the Chair of the Land Council; and
(b) the Chief Executive Officer of the Land Council.
3 Northern Land Council The group of persons made up of:
(a) the Chair of the Land Council; and
(b) the Chief Executive Officer of the Land Council.
4 Tiwi Land Council The group of persons made up of:
(a) the Chair of the Land Council; and
(b) the Chief Executive Officer of the Land Council.
8 Accountable authorities—listed entities
Guide to this section
The purpose of this section is to provide that Schedule 1 prescribes certain persons or group of persons to be the accountable authority of a particular listed entity.
This section is made for item 3 of the table in subsection 12(2) of the Act.
Schedule 1 prescribes a person or a group of persons to be the accountable authority of a particular listed entity.
9 Officials
Guide to this section
The purpose of this section is to prescribe certain persons, or classes of persons, to be, or not to be, officials of a Commonwealth entity.
It is made for paragraphs 13(3)(c) and (4)(d), and subsection 13(5), of the Act.
(1) A person, or a person in a class, referred to in column 2 of an item in the following table is an official of the Commonwealth entity referred to in column 1 of that item.
Persons who are officials of Commonwealth entities Column 1 Column 2 Item Commonwealth entity Persons who are officials 1 A Commonwealth entity (other than a listed entity) Any of the following persons whose services are made available to the entity in connection with the performance of any of the entity’s functions:
(a) an official of another Commonwealth entity;
(b) an employee of a Commonwealth company;
(c) an officer or employee of a State or Territory;
(d) an officer or employee of an authority of a State or Territory.
1A A non‑corporate Commonwealth entity A person in relation to whom all of the following apply:
(a) the person is an individual who is:
(i) engaged as a consultant or independent contractor to provide services to the entity; or
(ii) an employee of a person engaged as a consultant or independent contractor to provide services to the entity;
(b) the services require the exercise of a particular power, the performance of a particular function, or the discharge of a particular duty, conferred on any person by:
(i) the Act or a rule made under it; or
(ii) the Financial Framework (Supplementary Powers) Act 1997;
(c) the individual is capable of being identified by name by the accountable authority of the entity in relation to the exercise of the power, the performance of the function or the discharge of the duty.
2 The Department of the Prime Minister and Cabinet A person performing, or assisting in the performance of, the functions of the Independent Auditor under Part 7 of the Auditor‑General Act 1997. 3 The Department of Defence A member of the Australian Defence Force. 4 The Coal Mining Industry (Long Service Leave Funding) Corporation A person engaged as a consultant or independent contractor to the Corporation who:
(a) makes, or participates in making, decisions that affect the whole, or a substantial part, or the operations of the Corporation; or
(b) has the capacity to affect significantly the Corporation’s financial standing.
(2) A person, or a person in a class, referred to in column 2 of an item in the following table is not an official of the Commonwealth entity referred to in column 1 of that item.
| Persons who are not officials of Commonwealth entities | ||
| Column 1 | Column 2 | |
| Item | Commonwealth entity | Persons who are not officials |
| 1 | The Australian Broadcasting Corporation | A person appointed to an Advisory Council or advisory committee under section 11 of the Australian Broadcasting Corporation Act 1983. |
| 2 | The Department of Defence | An officer, instructor or cadet in the Australian Air Force Cadets, the Australian Army Cadets, or the Australian Navy Cadets. |
Part 2‑2—Accountable authorities and officials
Division 1—Requirements applying to accountable authorities
10 Preventing, detecting and dealing with fraud
Guide to this section
The purpose of this section is to ensure that there is a minimum standard for accountable authorities of Commonwealth entities for managing the risk and incidents of fraud.
This section is made for paragraphs 102(a), (b) and (d) of the Act.
The accountable authority of a Commonwealth entity must take all reasonable measures to prevent, detect and deal with fraud relating to the entity, including by:
(a) conducting fraud risk assessments regularly and when there is a substantial change in the structure, functions or activities of the entity; and
(b) developing and implementing a fraud control plan that deals with identified risks as soon as practicable after conducting a risk assessment; and
(c) having an appropriate mechanism for preventing fraud, including by ensuring that:
(i) officials of the entity are made aware of what constitutes fraud; and
(ii) the risk of fraud is taken into account in planning and conducting the activities of the entity; and
(d) having an appropriate mechanism for detecting incidents of fraud or suspected fraud, including a process for officials of the entity and other persons to report suspected fraud confidentially; and
(e) having an appropriate mechanism for investigating or otherwise dealing with incidents of fraud or suspected fraud; and
(f) having an appropriate mechanism for recording and reporting incidents of fraud or suspected fraud.
11 Recovery of debts
Guide to this section
The purpose of this section is to require accountable authorities of non‑corporate Commonwealth entities to pursue the recovery of debts owing to the Commonwealth.
This section is made for paragraph 103(c) of the Act.
The accountable authority of a non‑corporate Commonwealth entity must pursue recovery of each debt for which the accountable authority is responsible unless:
(a) the accountable authority considers that it is not economical to pursue recovery of the debt; or
(b) the accountable authority is satisfied that the debt is not legally recoverable; or
(c) the debt has been written off as authorised by an Act.
Division 2—Officials’ duty to disclose interests
Subdivision A—When duty does not apply
12 When duty does not apply
Guide to this section
The purpose of this section is to set out when an official of a Commonwealth entity is not required to disclose a material personal interest that relates to the affairs of the entity.
This section is made for paragraph 29(2)(a) of the Act.
(1) Subsection 29(1) of the Act does not apply to an official of a Commonwealth entity in the circumstances set out in the following table if the official is the accountable authority, or a member of the accountable authority, of the Commonwealth entity.
Note: Subsection 29(1) of the Act requires an official of a Commonwealth entity who has a material personal interest that relates to the affairs of the entity to disclose details of the interest.
| Circumstances when duty to disclose does not apply | ||
| Item | Topic | Circumstances |
| 1 | Official’s remuneration | The interest arises in relation to the official’s remuneration as the accountable authority or a member of the accountable authority. |
| 2 | Insurance against liability | The interest relates to a contract that insures, or would insure, the official against liabilities the official incurs as the accountable authority or a member of the accountable authority (but only if the contract does not make the Commonwealth entity or a subsidiary of the entity the insurer). |
| 3 | Payment or contract relating to indemnity | The interest relates to: (a) a payment by the Commonwealth entity or a subsidiary of the entity in relation to an indemnity; or (b) a contract relating to an indemnity; and the indemnity meets the requirements prescribed by section 22B relating to the granting of indemnities. |
| 4 | Official is a member of governing body of subsidiary | The interest: (a) is in a contract, or a proposed contract: (i) with; or (ii) for the benefit of; or (iii) on behalf of; a subsidiary of the Commonwealth entity; and (b) arises merely because the official is, or is a member of, the governing body of the subsidiary. |
(2) Subsection 29(1) of the Act also does not apply to an official of a Commonwealth entity who is a member of a Land Council established under section 21 of the Aboriginal Land Rights (Northern Territory) Act 1976 if the interest arises because:
(a) the official is a traditional Aboriginal owner in relation to land (within the meaning of that Act); or
(b) the official has an entitlement to enter land, and use or occupy that land, under section 71 of that Act.
Subdivision B—Officials who are the accountable authority
13 Officials who are the accountable authority—how and when to disclose interests
Guide to this section
The purpose of this section is to ensure that there are consistent requirements for how and when an official who is the accountable authority of a Commonwealth entity must disclose material personal interests that relate to the affairs of the entity.
The official may also need to disclose interests in accordance with section 16A.
If the Public Service Act 1999 also applies to the official, there is a similar, but separate, requirement in subsection 13(7) of that Act to disclose material personals interests in connection with APS employment.
This section is made for paragraph 29(2)(b) of the Act.
(1) An official of a Commonwealth entity who:
(a) is the accountable authority of the entity; and
(b) has a material personal interest that relates to the affairs of the entity (other than an interest not required to be disclosed because of section 12);
must disclose that interest, in writing, to the entity’s responsible Minister.
(2) The disclosure must include details of:
(a) the nature and extent of the interest; and
(b) how the interest relates to the affairs of the entity.
(3) The official must make the disclosure:
(a) as soon as practicable after the official becomes aware of the interest; and
(b) if there is a change in the nature or extent of the interest after the official has disclosed the interest under this section—as soon as practicable after the official becomes aware of that change.
Subdivision C—Officials who are members of the accountable authority
14 Officials who are members of the accountable authority—how and when to disclose interests
Guide to this section
The purpose of this section is to ensure that there are consistent requirements for how and when an official who is a member of the accountable authority of a Commonwealth entity must disclose material personal interests that relate to the affairs of the entity.
The official may also have to disclose interests in accordance with section 16A.
This section is made for paragraph 29(2)(b) of the Act.
(1) An official of a Commonwealth entity who:
(a) is a member of the accountable authority of the entity; and
(b) has a material personal interest that relates to the affairs of the entity (other than an interest not required to be disclosed because of section 12);
must disclose that interest, orally or in writing, to each other member of the accountable authority.
(2) The disclosure must include details of:
(a) the nature and extent of the interest; and
(b) how the interest relates to the affairs of the entity.
(3) The official must make the disclosure at a meeting of the members of the accountable authority:
(a) as soon as practicable after the official becomes aware of the interest; and
(b) if there is a change in the nature or extent of the interest after the official has disclosed the interest under this section—as soon as practicable after the official becomes aware of that change.
(4) The official must ensure that the disclosure is recorded in the minutes of the meeting.
15 Officials who are members of the accountable authority—consequences of disclosing interests
Guide to this section
The purpose of this section is to restrict members of an accountable authority of a Commonwealth entity who have disclosed a material personal interest that relates to the affairs of the entity from being present, or voting, at a meeting on a matter in which the member has the interest.
The official may also need to disclose interests in accordance with section 16A.
This section is made for paragraph 29(2)(c) of the Act.
(1) This section applies to an official of a Commonwealth entity who:
(a) is a member of the accountable authority of the entity; and
(b) has disclosed a material personal interest that relates to the affairs of the entity.
Consequences of disclosure
(2) If a matter in which the official has the disclosed interest is being considered at a meeting of the members of the accountable authority, the official must not:
(a) be present while the matter is being considered at the meeting; or
(b) vote on the matter.
(3) However, if:
(a) the responsible Minister for the entity has declared, in writing, that the official may be present or vote (or both); or
(b) the members of the accountable authority who have not disclosed a material personal interest in the matter have decided that the official is not disqualified from being present or voting (or both), and the decision is recorded in the minutes of a meeting of the members;
then the official may be present or vote (or both) in accordance with the declaration or decision.
Minister’s declaration
(4) The responsible Minister for the entity may declare in writing that the official may:
(a) be present while the matter is being considered at the meeting; or
(b) vote on the matter; or
(c) be present while the matter is being considered at the meeting and vote on the matter.
(5) The responsible Minister may only make the declaration if:
(a) the number of members of the accountable authority entitled to be present and vote on the matter would be less than the quorum for a meeting of the accountable authority if the official were not allowed to be present or vote on the matter at the meeting; or
(b) the matter needs to be dealt with urgently; or
(c) there is a compelling reason for the matter being dealt with at the meeting.
Subdivision D—Other requirements to disclose material personal interests
16 Officials who are not the accountable authority or a member of the accountable authority
Guide to this section
Section 29 of the Act requires an official of a Commonwealth entity who has a material personal interest that relates to the affairs of the entity to disclose that interest. The purpose of this section is to set out how the official must disclose the interest. It requires the official to disclose the interest in accordance with the accountable authority’s instructions.
If the Public Service Act 1999 also applies to the official, there is a similar, but separate, requirement in subsection 13(7) of that Act to disclose material personal interests in connection with APS employment.
This section is made for paragraph 29(2)(b) of the Act.
An official of a Commonwealth entity who:
(a) is not the accountable authority, or a member of the accountable authority, of the entity; and
(b) has a material personal interest that relates to the affairs of the entity;
must disclose that interest in accordance with any instructions given by the accountable authority of the entity.
16A Certain officials appointed under a law to a body—how and when to disclose interests
Guide to this section
The purpose of this section is to ensure that there are consistent requirements for how and when certain officials of Commonwealth entities who are appointed to bodies under a law must disclose material personal interests that relate to the affairs of the entity.
This section is made for paragraph 29(2)(b) of the Act.
(1) This section applies to an official of a Commonwealth entity if:
(a) the official is appointed under a law as a member (an appointed member) of a body (other than a body that is the accountable authority of a Commonwealth entity) that is:
(i) a committee, council or other body; or
(ii) the entity itself; and
(b) all appointed members of the body are officials of the entity; and
(c) the official has a material personal interest that relates to the affairs of the entity (other than an interest not required to be disclosed because of section 12).
Requirement to disclose interest
(2) The official must disclose that interest, orally or in writing, to each other appointed member of the body.
(3) The disclosure must include details of:
(a) the nature and extent of the interest; and
(b) how the interest relates to the affairs of the entity.
(4) The official must make the disclosure at a meeting of the appointed members of the body:
(a) as soon as practicable after the official becomes aware of the interest; and
(b) if there is a change in the nature or extent of the interest after the official has disclosed the interest under this section—as soon as practicable after the official becomes aware of that change.
(5) The official must ensure that the disclosure is recorded in the minutes of the meeting.
16B Certain officials appointed under a law to a body—consequences of disclosing interests
Guide to this section
The purpose of this section is to restrict certain officials of Commonwealth entities, who are appointed under a law and have disclosed a material personal interest in a matter, from being present, or voting, at a meeting on the matter. It is made for paragraph 29(2)(c) of the Act.
(1) This section applies to an official of a Commonwealth entity if:
(a) the official is appointed under a law as a member (an appointed member) of a body (other than a body that is the accountable authority of a Commonwealth entity) that is:
(i) a committee, council or other body; or
(ii) the entity itself; and
(b) all appointed members of the body are officials of the entity; and
(c) the official has disclosed a material personal interest that relates to the affairs of the entity; and
(d) a matter in which the official has the disclosed interest is being considered at a meeting of the appointed members of the body.
(2) Unless the appointed members otherwise determine, the official must not:
(a) be present during any consideration by those members on the matter; or
(b) vote on the matter.
(3) For the purposes of making a determination under subsection (2), the official must not:
(a) be present during any consideration by the appointed members for the purpose of making the determination; or
(b) take part in making the determination.
(4) The official must ensure that a determination under subsection (2) is recorded in the minutes of the meeting.
16C Application of sections 16A and 16B to accountable authorities or members of accountable authorities who are also ex officio members of a body
Guide to this section
The purpose of this section is to treat an accountable authority, or a member of an accountable authority, who is also an ex officio member of a body referred to in section 16A or 16B in the same way as the other members who are appointed to the body.
The accountable authority must also comply with whichever of sections 13, 14 or 15 applies.
This section is made for paragraphs 29(2)(b) and (c) of the Act.
(1) If a person is:
(a) the accountable authority, or a member of the accountable authority, of a Commonwealth entity; and
(b) also a member of a body referred to in section 16A or 16B; and
(c) the person is not appointed as a member of the body, but is a member of the body as a result of holding the position in the entity to which the person was appointed;
sections 16A and 16B apply to the person in his or her capacity as a member of the body as if he or she were an appointed member of the body as referred to in paragraphs 16A(1)(a) and 16B(1)(a).
(2) This section does not limit the operation of sections 13 to 15.
Subdivision E—Effect of contravention of duty to disclose interests
16D Effect of contravention of duty to disclose interests
Guide to this section
The purpose of this section is to provide that certain transactions are not invalid solely because an official of a Commonwealth entity contravened his or her duty, under section 29 of the Act or this Division, to disclose a material personal interest that relates to the affairs of the entity.
This section is made for subsection 102(2) of the Act.
A contravention by an official of a Commonwealth entity of section 29 of the Act or of this Division does not affect the validity of any act, transaction, agreement, instrument, resolution or other thing.
Division 3—Inspection of books of corporate Commonwealth entities
16DA Inspection of books of corporate Commonwealth entities
Guide to this section
The purpose of this section is to authorise the inspection of the books of a corporate Commonwealth entity.
A person who is the accountable authority, or a member of the accountable authority, of the entity may, for the purposes of certain legal proceedings, inspect the entity’s books and take copies of them. This right continues for a period of 7 years beginning when the person ceases to be the accountable authority or a member of the accountable authority.
This section is made for paragraphs 102(1)(a), (b) and (d) of the Act.
(1) A person who is the accountable authority, or a member of the accountable authority, of a corporate Commonwealth entity may, for the purposes of an eligible legal proceeding in relation to the person, inspect the books of the entity at all reasonable times.
(2) A person who ceases to be the accountable authority, or a member of the accountable authority, of a corporate Commonwealth entity may, for the purposes of an eligible legal proceeding in relation to the person, inspect the books of the entity at all reasonable times during the period of 7 years beginning at that cessation.
(3) However, a person’s right under subsection (1) or (2) to inspect books is subject to any Commonwealth law that prohibits disclosure of particular information.
(4) A person authorised to inspect books under this section may make copies of the books.
(5) In this section:
eligible legal proceeding, in relation to a person, means a legal proceeding:
(a) to which the person is a party; or
(b) that the person proposes in good faith to bring; or
(c) that the person reasonably believes will be brought against the person.
Part 2‑3—Planning, performance and accountability
Division 1—Planning and budgeting
16E Corporate plan for Commonwealth entities
Guide to this section
The purpose of this section is to set out matters that the accountable authority of a Commonwealth entity must include in the entity’s corporate plan.
The corporate plan may also include other matters and, for some Commonwealth entities, the Act (see subsections 35(3) and (5)) or the entity’s enabling legislation may require that other matters be included in the plan.
A corporate plan is prepared for a single reporting period for a Commonwealth entity. However, each plan must cover at least 4 reporting periods: the reporting period for which the plan is prepared and at least the following 3 reporting periods.
This section is made for subsections 35(1) and (2) of the Act.
Period corporate plan must cover
(1) The corporate plan for a Commonwealth entity must cover a period of at least 4 reporting periods for the entity, starting on the first day of the reporting period for which the plan is prepared under paragraph 35(1)(a) of the Act.
Matters that must be included in corporate plan
(2) The following table sets out the matters that must be included in the corporate plan:
| Matters to be included in a Commonwealth entity’s corporate plan | ||
| Item | Topic | Matters to be included |
| 1 | Introduction | The following: (a) a statement that the plan is prepared for paragraph 35(1)(b) of the Act; (b) the reporting period for which the plan is prepared; (c) the reporting periods covered by the plan. |
| 2 | Purposes | The purposes of the entity. |
| 3 | Key activities | For the entire period covered by the plan, the key activities that the entity will undertake in order to achieve its purposes. |
| 4 | Operating context | For the entire period covered by the plan, the following: (a) the environment in which the entity will operate; (b) the strategies and plans the entity will implement to have the capability it needs to undertake its key activities and achieve its purposes; (c) a summary of the risk oversight and management systems of the entity, and the key risks that the entity will manage and how those risks will be managed; (d) details of any organisation or body that will make a significant contribution towards achieving the entity’s purposes through cooperation with the entity, including how that cooperation will help achieve those purposes; (e) how any subsidiary of the entity will contribute to achieving the entity’s purposes. |
| 5 | Performance | For each reporting period covered by the plan, details of how the entity’s performance in achieving the entity’s purposes will be measured and assessed through: (a) specified performance measures for the entity that meet the requirements of section 16EA; and (b) specified targets for each of those performance measures for which it is reasonably practicable to set a target. |
Corporate plan must be published
(3) The corporate plan must be published on the entity’s website by the last day of the second month of the reporting period for which the plan is prepared.
(4) However, if the accountable authority considers that the corporate plan contains information that:
(a) is confidential or commercially sensitive; or
(b) could prejudice national security;
then only so much of the corporate plan that does not contain that information must be published under subsection (3).
Corporate plan must be given to Ministers
(5) The corporate plan, and any version of the plan referred to in subsection (4), must be given to the responsible Minister and the Finance Minister:
(a) as soon as practicable after the plan is prepared; and
(b) before the plan, or the version, is published under subsection (3).
Variation of corporate plan
(6) If the corporate plan is varied during the reporting period for which the plan is prepared and the accountable authority of the entity considers that the variation is significant, then:
(a) this section applies to the plan as varied; and
(b) subsection (3) applies as if it requires the plan to be published as soon as practicable after the plan is prepared (instead of it requiring the plan to be published by the day specified in that subsection).
Corporate plan for new entity
(7) If the entity is established at the start of, or during, the reporting period for which the plan is prepared, then subsection (3) applies as if it requires the plan to be published as soon as practicable after the plan is prepared (instead of it requiring the plan to be published by the day specified in that subsection).
16EA Performance measures for Commonwealth entities
Guide to this section
The purpose of this section is to set out the requirements for the performance measures for a Commonwealth entity.
The performance measures must be included in the entity’s corporate plan (see subsection 16E(2)) and are used to measure and assess the entity’s performance in a reporting period (see subsection 16F(1)).
This section is made for subsection 35(2) of the Act.
The performance measures for an entity meet the requirements of this section if, in the context of the entity’s purposes or key activities, they:
(a) relate directly to one or more of those purposes or key activities; and
(b) use sources of information and methodologies that are reliable and verifiable; and
(c) provide an unbiased basis for the measurement and assessment of the entity’s performance; and
(d) where reasonably practicable, comprise a mix of qualitative and quantitative measures; and
(e) include measures of the entity’s outputs, efficiency and effectiveness if those things are appropriate measures of the entity’s performance; and
(f) provide a basis for an assessment of the entity’s performance over time.
Division 2—Performance of Commonwealth entities
16F Annual performance statements for Commonwealth entities
Guide to this section
The purpose of this section is to set out matters that the accountable authority of a Commonwealth entity must include in the entity’s annual performance statements.
The annual performance statements may also include other matters and, for some Commonwealth entities, the entity’s enabling legislation may require that other matters be included in the performance statements.
A Commonwealth entity’s corporate plan and any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement for a reporting period set out how the entity’s performance will be measured and assessed in achieving the entity’s purposes in the reporting period. The entity’s annual performance statements, which set out the results of that measurement and assessment, are included in the entity’s annual report for the reporting period. The measurement and assessment relate only to that particular reporting period, even though the corporate plan sets out how the entity’s performance will be measured and assessed for at least 4 reporting periods.
This section is made for subsection 38(2) and paragraph 39(2)(b) of the Act.
Measuring and assessing entity’s performance
(1) In preparing the annual performance statements for a Commonwealth entity for a reporting period, the accountable authority of the entity must measure and assess the entity’s performance in achieving the entity’s purposes in the reporting period in accordance with the method of measuring and assessing the entity’s performance in the reporting period that was set out in the entity’s corporate plan, and in any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement, that were prepared for the reporting period.
Note: Annual performance statements for a Commonwealth entity must be prepared for a reporting period for the entity and included in the entity’s annual report for that reporting period (see subsection 39(1) of the Act).
Matters that must be included in annual performance statements
(2) The following table sets out the matters that must be included in the annual performance statements for a Commonwealth entity:
| Matters to be included in a Commonwealth entity’s annual performance statements | ||
| Item | Topic | Matters to be included |
| 1 | Statements | The following: (a) a statement that the performance statements are prepared for paragraph 39(1)(a) of the Act; (b) a statement specifying the reporting period for which the performance statements are prepared; (c) a statement that, in the opinion of the accountable authority of the entity, the performance statements: (i) accurately present the entity’s performance in the reporting period; and (ii) comply with subsection 39(2) of the Act. |
| 2 | Results | The results of the measurement and assessment referred to in subsection (1) of this section of the entity’s performance in the reporting period in achieving its purposes. |
| 3 | Analysis | An analysis of the factors that may have contributed to the entity’s performance in achieving its purposes in the reporting period, including any changes to: (a) the entity’s purposes, activities or organisational capability; or (b) the environment in which the entity operated; that may have had a significant impact on the entity’s performance in the reporting period. |
Division 3—Audit Committee for Commonwealth entities
17 Audit committee for Commonwealth entities
Guide to this section
The purpose of this section is to set out minimum requirements relating to the audit committee for a Commonwealth entity to help ensure that the committee provides independent advice and assurance to the entity’s accountable authority. It is also to require the accountable authority to determine the functions the audit committee is to perform for the entity.
This section does not prevent the same audit committee performing functions for multiple Commonwealth entities.
This section is made for subsection 45(2) of the Act.
Functions of the audit committee
(1) The accountable authority of a Commonwealth entity must, by written charter, determine the functions of the audit committee for the entity.
(2) The functions must include reviewing the appropriateness of the accountable authority’s:
(a) financial reporting; and
(b) performance reporting; and
(c) system of risk oversight and management; and
(d) system of internal control;
for the entity.
Membership of the audit committee
(3) The audit committee must consist of at least 3 persons who have appropriate qualifications, knowledge, skills or experience to assist the committee to perform its functions.
(4) If the entity is a non‑corporate Commonwealth entity:
(a) all of the members of the audit committee must be persons who are not officials of the entity; and
(b) a majority of the members must be persons who are not officials of any Commonwealth entity.
(4AA) If the entity is a corporate Commonwealth entity, all of the members of the audit committee must be persons who are not employees of the entity.
(4A) However, a person employed or engaged primarily for the purpose of being a member of the audit committee is to be treated, for the purpose of subsection (4) or (4AA), as not being an official or employee of the entity.
(5) Despite subsections (3) to (4A), the following persons must not be a member of the audit committee:
(a) the accountable authority or, if the accountable authority has more than one member, the head (however described) of the accountable authority;
(b) the Chief Financial Officer (however described) of the entity;
(c) the Chief Executive Officer (however described) of the entity.
Division 3A—Annual report for Commonwealth entities
Subdivision A—Annual report for non‑corporate Commonwealth entities
17AA Guide to this Subdivision
The purpose of this Subdivision is to prescribe requirements for annual reports for non‑corporate Commonwealth entities.
These requirements were approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit on 1 April 2019.
This Subdivision is made for subsection 46(3) of the Act.
17AB Parliamentary standards of presentation
The annual report for a non‑corporate Commonwealth entity must comply with the guidelines for presenting documents to the Parliament.
17ABA Annual report to be published using digital reporting tool
As soon as practicable after the annual report for a non‑corporate Commonwealth entity has been presented to the Parliament, the annual report must be published using the digital reporting tool administered by the Finance Minister.
17AC Plain English and clear design
(1) The annual report for a non‑corporate Commonwealth entity must be prepared having regard to the interests of the Parliament and any other persons who are interested in the annual report.
(2) Information included in the annual report must be relevant, reliable, concise, understandable and balanced, including through doing the following, where practicable:
(a) using clear design (for example, through headings and adequate spacing);
(b) defining acronyms and technical terms (for example, in a glossary);
(c) using tables, graphs, diagrams and charts;
(d) including any additional matters as appropriate.
17AD Specific requirements for annual reports
The annual report for a non‑corporate Commonwealth entity for a reporting period must include the following:
(a) a review by the accountable authority of the entity for the period;
(b) an overview of the entity for the period in accordance with section 17AE;
(c) a report on the performance of the entity for the period that includes:
(i) the annual performance statements for the entity for the period in accordance with paragraph 39(1)(b) of the Act and section 16F of this rule; and
(ii) a report on the financial performance of the entity for the period in accordance with section 17AF;
(d) information on the management and accountability of the entity for the period in accordance with section 17AG;
(daa) additional information, in accordance with section 17AGA, about organisations receiving amounts under reportable consultancy contracts or reportable non‑consultancy contracts;
(da) information about executive remuneration in accordance with Subdivision C;
(e) the annual financial statements for the entity for the period in accordance with subsection 43(4) of the Act;
(f) the other mandatory information referred to in section 17AH;
(g) a letter of transmittal in accordance with section 17AI;
(h) aids to access in accordance with section 17AJ.
Note 1: The review by the accountable authority may include a summary of significant issues for the entity, an overview of the entity’s performance and financial results and an outlook for the next reporting period.
Note 2: Other legislation may require non‑corporate Commonwealth entities to include additional matters in the annual report. Guidance material for this section specifies some of that other legislation.
Note 3: For when the annual report must be given to the responsible Minister, see subsection 46(2) of the Act.
17AE Overview of the entity
(1) For the purposes of paragraph 17AD(b), the overview of the entity for the period must include:
(a) a description of the entity, including the following:
(i) the role and functions of the entity;
(ii) an outline of the organisational structure of the entity;
(iii) the outcomes and programmes administered by the entity during the period;
(iv) the purposes of the entity as included in the entity’s corporate plan for the period; and
(aa) information on the accountable authority, or each member of the accountable authority, of the entity during the period, including the following:
(i) the name of the accountable authority or member;
(ii) the position title of the accountable authority or member;
(iii) the period as the accountable authority or member within the reporting period; and
(b) if the entity is a Department of State—an outline of the structure of the portfolio that includes the Department.
(2) If the outcomes and programmes administered by the entity during the period are not the same as the outcomes and programmes included in any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, the report must set out and explain the reasons for the differences.
17AF Report on financial performance
(1) For the purposes of subparagraph 17AD(c)(ii), the report on the financial performance of the entity for the period must include:
(a) a discussion and analysis of the entity’s financial performance during the period; and
(b) a table summarising the total resources of the entity, and the total payments made by the entity, during the period.
Note 1: Guidance material for this section sets out the preferred format of the table mentioned in paragraph (1)(b).
Note 2: The annual performance statements (which deal with the non‑financial performance of the entity) are dealt with in section 16F of this rule.
(2) If there have been or may be significant changes in financial results during or after the reporting period, or from the previous reporting period, the annual report must describe those changes, including in relation to:
(a) the cause of any operating loss of the entity, how the entity has responded to the loss and the actions that have been taken in relation to the loss; and
(b) any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.
17AG Information on management and accountability
(1) For the purposes of paragraph 17AD(d), this section sets out the requirements for the information on the management and accountability of the entity for the period that is to be included in the annual report.
Corporate governance
(2) The annual report must include the following:
(a) information on compliance with section 10 (which deals with preventing, detecting and dealing with fraud) in relation to the entity during the period;
(b) a certification by the accountable authority of the entity that:
(i) fraud risk assessments and fraud control plans have been prepared for the entity; and
(ii) appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place for the entity; and
(iii) all reasonable measures have been taken to deal appropriately with fraud relating to the entity;
(c) an outline of the structures and processes that are in place for the entity during the period to implement the principles and objectives of corporate governance;
(d) a statement of any significant issue reported to the responsible Minister under paragraph 19(1)(e) of the Act that relates to non‑compliance with the finance law in relation to the entity;
(e) if a statement is included under paragraph (d) of this subsection—an outline of the action that has been taken to remedy the non‑compliance.
Audit committee
(2A) The annual report must include the following:
(a) a direct electronic address of the charter determining the functions of the audit committee for the entity;
(b) the name of each member of the audit committee during the period;
(c) the qualifications, knowledge, skills or experience of those members;
(d) information about each of those members’ attendance at meetings of the audit committee during the period;
(e) the remuneration of each of those members.
External scrutiny
(3) The annual report must include information on the most significant developments during the period in external scrutiny of the entity, and the entity’s response to that scrutiny, including particulars of:
(a) judicial decisions, or decisions of administrative tribunals or the Australian Information Commissioner, made during the period that have had, or may have, a significant effect on the operations of the entity; and
(b) any report on the operations of the entity given during the period by:
(i) the Auditor‑General, other than a report under section 43 of the Act (which deals with the Auditor‑General’s audit of the annual financial statements for Commonwealth entities); or
(ii) a Committee of either House, or of both Houses, of the Parliament; or
(iii) the Commonwealth Ombudsman; and
(c) any capability reviews of the entity that were released during the period.
Management of human resources
(4) The annual report must include the following:
(a) an assessment of the entity’s effectiveness, at the end of the reporting period, in managing and developing its employees to achieve its objectives;
Schedule 2A—List of requirements—corporate Commonwealth entities
Note: See paragraph 17BE(u).
Guide to this Schedule
The purpose of this Schedule is to set out, for the purposes of paragraph 17BE(u), the list of requirements to be included in a corporate Commonwealth entity’s annual report for a reporting period.
This Schedule is made for the purposes of subsection 46(3) of the Act.
| PGPA Rule Reference | Part of Report | Description | Requirement |
| 17BE | Contents of annual report | ||
| 17BE(a) | Details of the legislation establishing the body | Mandatory | |
| 17BE(b)(i) | A summary of the objects and functions of the entity as set out in legislation | Mandatory | |
| 17BE(b)(ii) | The purposes of the entity as included in the entity’s corporate plan for the reporting period | Mandatory | |
| 17BE(c) | The names of the persons holding the position of responsible Minister or responsible Ministers during the reporting period, and the titles of those responsible Ministers | Mandatory | |
| 17BE(d) | Directions given to the entity by the Minister under an Act or instrument during the reporting period | If applicable, mandatory | |
| 17BE(e) | Any government policy order that applied in relation to the entity during the reporting period under section 22 of the Act | If applicable, mandatory | |
| 17BE(f) | Particulars of non‑compliance with: (a) a direction given to the entity by the Minister under an Act or instrument during the reporting period; or (b) a government policy order that applied in relation to the entity during the reporting period under section 22 of the Act | If applicable, mandatory | |
| 17BE(g) | Annual performance statements in accordance with paragraph 39(1)(b) of the Act and section 16F of the rule | Mandatory | |
| 17BE(h), 17BE(i) | A statement of significant issues reported to the Minister under paragraph 19(1)(e) of the Act that relates to non‑compliance with finance law and action taken to remedy non‑compliance | If applicable, mandatory | |
| 17BE(j) | Information on the accountable authority, or each member of the accountable authority, of the entity during the reporting period | Mandatory | |
| 17BE(k) | Outline of the organisational structure of the entity (including any subsidiaries of the entity) | Mandatory | |
| 17BE(ka) | Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following: (a) statistics on full‑time employees; (b) statistics on part‑time employees; (c) statistics on gender; (d) statistics on staff location | Mandatory | |
| 17BE(l) | Outline of the location (whether or not in Australia) of major activities or facilities of the entity | Mandatory | |
| 17BE(m) | Information relating to the main corporate governance practices used by the entity during the reporting period | Mandatory | |
| 17BE(n), 17BE(o) | For transactions with a related Commonwealth entity or related company where the value of the transaction, or if there is more than one transaction, the aggregate of those transactions, is more than $10,000 (inclusive of GST): (a) the decision‑making process undertaken by the accountable authority to approve the entity paying for a good or service from, or providing a grant to, the related Commonwealth entity or related company; and (b) the value of the transaction, or if there is more than one transaction, the number of transactions and the aggregate of value of the transactions | If applicable, mandatory | |
| 17BE(p) | Any significant activities and changes that affected the operation or structure of the entity during the reporting period | If applicable, mandatory | |
| 17BE(q) | Particulars of judicial decisions or decisions of administrative tribunals that may have a significant effect on the operations of the entity | If applicable, mandatory | |
| 17BE(r) | Particulars of any reports on the entity given by: (a) the Auditor‑General (other than a report under section 43 of the Act); or (b) a Parliamentary Committee; or (c) the Commonwealth Ombudsman; or (d) the Office of the Australian Information Commissioner | If applicable, mandatory | |
| 17BE(s) | An explanation of information not obtained from a subsidiary of the entity and the effect of not having the information on the annual report | If applicable, mandatory | |
| 17BE(t) | Details of any indemnity that applied during the reporting period to the accountable authority, any member of the accountable authority or officer of the entity against a liability (including premiums paid, or agreed to be paid, for insurance against the authority, member or officer’s liability for legal costs) | If applicable, mandatory | |
| 17BE(taa) | The following information about the audit committee for the entity: (a) a direct electronic address of the charter determining the functions of the audit committee; (b) the name of each member of the audit committee; (c) the qualifications, knowledge, skills or experience of each member of the audit committee; (d) information about each member’s attendance at meetings of the audit committee; (e) the remuneration of each member of the audit committee | Mandatory | |
| 17BE(ta) | Information about executive remuneration | Mandatory | |
| 17BF | Disclosure requirements for government business enterprises | ||
| 17BF(1)(a)(i) | An assessment of significant changes in the entity’s overall financial structure and financial conditions | If applicable, mandatory | |
| 17BF(1)(a)(ii) | An assessment of any events or risks that could cause financial information that is reported not to be indicative of future operations or financial conditions | If applicable, mandatory | |
| 17BF(1)(b) | Information on dividends paid or recommended | If applicable, mandatory | |
| 17BF(1)(c) | Details of any community service obligations the government business enterprise has including: (a) an outline of actions taken to fulfil those obligations; and (b) an assessment of the cost of fulfilling those obligations | If applicable, mandatory | |
| 17BF(2) | A statement regarding the exclusion of information on the grounds that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise | If applicable, mandatory | |
Schedule 2B—List of requirements—Commonwealth companies
Note: See paragraph 28E(p).
Guide to this Schedule
The purpose of this Schedule is to set out, for the purposes of paragraph 28E(p), the list of requirements to be included in a Commonwealth company’s annual report for a reporting period.
This Schedule is made for the purposes of paragraph 97(1)(b) of the Act.
| PGPA Rule Reference | Part of Report | Description | Requirement |
| 28E | Contents of annual report | ||
| 28E(a) | The purposes of the company as included in the company’s corporate plan for the reporting period | Mandatory | |
| 28E(aa) | The results of a measurement and assessment of the company’s performance during the reporting period, including the results of a measurement and assessment of the company’s performance against any performance measures and any targets included in the company’s corporate plan for the reporting period | Mandatory | |
| 28E(b) | The names of the persons holding the position of responsible Minister or responsible Ministers during the reporting period, and the titles of those responsible Ministers | Mandatory | |
| 28E(c) | Any directions given to the entity by a Minister under the company’s constitution, an Act or an instrument during the reporting period | If applicable, mandatory | |
| 28E(d) | Any government policy order that applied in relation to the company during the reporting period under section 93 of the Act | If applicable, mandatory | |
| 28E(e) | Particulars of non‑compliance with: (a) a direction given to the entity by the Minister under the company’s constitution, an Act or instrument during the reporting period; or (b) a government policy order that applied in relation to the company during the reporting period under section 93 of the Act | If applicable, mandatory | |
| 28E(f) | Information on each director of the company during the reporting period | Mandatory | |
| 28E(g) | An outline of the organisational structure of the company (including any subsidiaries of the company) | Mandatory | |
| 28E(ga) | Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following: (a) statistics on full‑time employees; (b) statistics on part‑time employees; (c) statistics on gender; (d) statistics on staff location | Mandatory | |
| 28E(h) | An outline of the location (whether or not in Australia) of major activities or facilities of the company | Mandatory | |
| 28E(i) | Information in relation to the main corporate governance practices used by the company during the reporting period | Mandatory | |
| 28E(j), 28E(k) | For transactions with a related Commonwealth entity or related company where the value of the transaction, or if there is more than one transaction, the aggregate of those transactions, is more than $10,000 (inclusive of GST): (a) the decision‑making process undertaken by the directors of the company for making a decision to approve the company paying for a good or service from, or providing a grant to, the related Commonwealth entity or related company; and (b) the value of the transaction, or if there is more than one transaction, the number of transactions and the aggregate of value of the transactions | If applicable, mandatory | |
| 28E(l) | Any significant activities or changes that affected the operations or structure of the company during the reporting period | If applicable, mandatory | |
| 28E(m) | Particulars of judicial decisions or decisions of administrative tribunals that may have a significant effect on the operations of the company | If applicable, mandatory | |
| 28E(n) | Particulars of any reports on the company given by: (a) the Auditor‑General, or (b) a Parliamentary Committee, or (c) the Commonwealth Ombudsman; or (d) the Office of the Australian Information Commissioner; or (e) the Australian Securities and Investments Commission | If applicable, mandatory | |
| 28E(o) | An explanation of information not obtained from a subsidiary of the company and the effect of not having the information on the annual report | If applicable, mandatory | |
| 28E(oa) | Information about executive remuneration | Mandatory | |
| 28E(ob) | The following information about the audit committee for the company: (a) a direct electronic address of the charter determining the functions of the audit committee; (b) the name of each member of the audit committee; (c) the qualifications, knowledge, skills or experience of each member of the audit committee; (d) information about each member’s attendance at meetings of the audit committee; (e) the remuneration of each member of the audit committee | Mandatory | |
| 28F | Disclosure requirements for government business enterprises | ||
| 28F(1)(a)(i) | An assessment of significant changes in the company’s overall financial structure and financial conditions | If applicable, mandatory | |
| 28F(1)(a)(ii) | An assessment of any events or risks that could cause financial information that is reported not to be indicative of future operations or financial condition | If applicable, Mandatory | |
| 28F(1)(b) | Information on dividends paid or recommended | If applicable, mandatory | |
| 28F(1)(c) | Details of any community service obligations the government business enterprise has including: (a) an outline of actions taken to fulfil those obligations; and (b) an assessment of the cost of fulfilling those obligations | If applicable, mandatory | |
| 28F(2) | A statement regarding the exclusion of information on the grounds that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise | If applicable, mandatory | |
Schedule 3—Information about executive remuneration
Note: See subsections 17CA(3), 17CB(4), 17CC(4) and 28EA(3).
1 Information about remuneration for key management personnel
For the purposes of subsections 17CA(3) and 28EA(3), information about remuneration for key management personnel must be included in the annual report in the following form:
| Short‑term benefits | Post‑employment benefits | Other long‑term benefits | Termination benefits | Total remuneration | |||
| Name | Position title | Base salary | Bonuses | Other benefits and allowances | Superannuation contributions | Long service leave | Other long‑term benefits |
2 Information about remuneration for senior executives
For the purposes of subsection 17CB(4), information about remuneration for senior executives must be included in the annual report in the following form:
| Short‑term benefits | Post‑employment benefits | Other long‑term benefits | Termination benefits | Total remuneration | |||||
| Total remuneration bands | Number of senior executives | Average base salary | Average bonuses | Average other benefits and allowances | Average superannuation contributions | Average long service leave | Average other long‑term benefits | Average termination benefits | Average total remuneration |
3 Information about remuneration for other highly paid staff
For the purposes of subsection 17CC(4), information about remuneration for other highly paid staff must be included in the annual report in the following form:
| Short‑term benefits | Post‑employment benefits | Other long‑term benefits | Termination benefits | Total remuneration | |||||
| Total remuneration bands | Number of other highly paid staff | Average base salary | Average bonuses | Average other benefits and allowances | Average superannuation contributions | Average long service leave | Average other long‑term benefits | Average termination benefits | Average total remuneration |
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2—Abbreviation key
| ad = added or inserted | o = order(s) |
| am = amended | Ord = Ordinance |
| amdt = amendment | orig = original |
| c = clause(s) | par = paragraph(s)/subparagraph(s) |
| C[x] = Compilation No. x | /sub‑subparagraph(s) |
| Ch = Chapter(s) | pres = present |
| def = definition(s) | prev = previous |
| Dict = Dictionary | (prev…) = previously |
| disallowed = disallowed by Parliament | Pt = Part(s) |
| Div = Division(s) | r = regulation(s)/rule(s) |
| ed = editorial change | reloc = relocated |
| exp = expires/expired or ceases/ceased to have | renum = renumbered |
| effect | rep = repealed |
| F = Federal Register of Legislation | rs = repealed and substituted |
| gaz = gazette | s = section(s)/subsection(s) |
| LA = Legislation Act 2003 | Sch = Schedule(s) |
| LIA = Legislative Instruments Act 2003 | Sdiv = Subdivision(s) |
| (md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
| effect | SR = Statutory Rules |
| (md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
| cannot be given effect | SubPt = Subpart(s) |
| mod = modified/modification | underlining = whole or part not |
| No. = Number(s) | commenced or to be commenced |
Endnote 3—Legislation history
| Name | Registration | Commencement | Application, saving and transitional provisions |
| Public Governance, Performance and Accountability Rule 2014 | 30 June 2014 (F2014L00911) | 1 July 2014 (s 2) | |
| Public Governance, Performance and Accountability Legislation Amendment Rule 2014 | 18 Sept 2014 (F2014L01244) | 19 Sept 2014 (s 2) | — |
| Public Governance, Performance and Accountability Legislation Amendment (RBA and Other Measures) Rule 2014 | 28 Nov 2014 (F2014L01598) | 29 Nov 2014 (s 2) | — |
| Public Governance, Performance and Accountability Legislation Amendment Rule 2014 (No. 2) | 9 Jan 2015 (F2015L00027) | Sch 1 (item 1): 10 Jan 2015 (s 2 item 2) | — |
| Public Governance, Performance and Accountability Legislation Amendment (Office of the Fair Work Building Industry Inspectorate) Rule 2015 | 30 Jan 2015 (F2015L00086) | Sch 1 (item 3): 1 Feb 2015 (s 2 item 2) | — |
| Public Governance, Performance and Accountability Amendment (Corporate Plans and Annual Performance Statements) Rule 2015 | 24 Apr 2015 (F2015L00592) | 25 Apr 2015 (s 2) | — |
| Public Governance, Performance and Accountability Legislation Amendment (Officials and Other Measures) Rule 2015 | 23 June 2015 (F2015L00887) | Sch 1 (items 1–5): 1 July 2015 (s 2(1) item 2) Sch 1 (items 7–10): 24 June 2015 (s 2(1) item 3) | — |
| Public Governance, Performance and Accountability Amendment (Listed Entities and Receipts) Rule 2015 | 24 June 2015 (F2015L00929) | 1 July 2015 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (CSC) Rule 2016 | 12 Apr 2016 (F2016L00504) | 13 Apr 2016 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Non‑corporate Commonwealth Entity Annual Reporting) Rule 2016 | 6 May 2016 (F2016L00691) | 7 May 2016 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016 | 6 May 2016 (F2016L00693) | 7 May 2016 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016 | 6 May 2016 (F2016L00696) | 7 May 2016 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability (Establishing Old Parliament House) Rule 2016 | 9 May 2016 (F2016L00739) | Sch 1: 1 July 2016 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Miscellaneous Measures No. 1) Rule 2016 | 28 Sept 2016 (F2016L01531) | 29 Sept 2016 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Digital Transformation Agency) Rule 2016 | 17 Nov 2016 (F2016L01772) | 18 Nov 2016 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Independent Parliamentary Expenses Authority) Rules 2017 | 22 Feb 2017 (F2017L00139) | Sch 1: 3 Apr 2017 (s 2(1) item 2) | — |
| Public Governance, Performance and Accountability Amendment (Fair Work Ombudsman and Registered Organisations Commission Entity) Rules 2017 | 10 Mar 2017 (F2017L00201) | 1 May 2017 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Legislation Amendment (Australian Building and Construction Commission) Rules 2017 | 10 Mar 2017 (F2017L00203) | 11 Mar 2017 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Listed Law Enforcement Agency) Rules 2017 | 31 May 2017 (F2017L00627) | 1 June 2017 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Infrastructure and Project Financing Agency and Other Measures) Rules 2017 | 20 June 2017 (F2017L00700) | 1 July 2017 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Listed Entities) Rules 2017 | 5 Sept 2017 (F2017L01134) | 23 Aug 2017 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Government Business Enterprise) Rules 2017 | 11 Sept 2017 (F2017L01151) | 12 Sept 2017 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Procurement by Corporate Commonwealth Entities) Rules 2017 | 15 Dec 2017 (F2017L01619) | 1 Jan 2018 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Procurement by Regional Investment Corporation) Rules 2018 | 14 Mar 2018 (F2018L00247) | 15 Mar 2018 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (2018 Measures No. 2) Rules 2018 | 28 June 2018 (F2018L00934) | Sch 1 (item 1): 1 July 2018 (s 2(1) item 2) Sch 1 (item 2): 29 June 2018 (s 2(1) item 3) | — |
| Public Governance, Performance and Accountability Amendment (2018 Measures No. 1) Rules 2018 | 26 Oct 2018 (F2018L01476) | 27 Oct 2018 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (2019 Measures No. 1) Rules 2019 | 1 Mar 2019 (F2019L00232) | 2 Mar 2019 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (North Queensland Water Infrastructure Authority) Rules 2019 | 27 Mar 2019 (F2019L00429) | 28 Mar 2019 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (2019 Measures No. 2) Rules 2019 | 28 Mar 2019 (F2019L00446) | 29 Mar 2019 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019 | 4 Apr 2019 (F2019L00528) | 5 Apr 2019 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Reporting Executive Remuneration) Rules 2019 | 4 Apr 2019 (F2019L00529) | 5 Apr 2019 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (2019 Measures No. 3) Rules 2019 | 21 June 2019 (F2019L00851) | 1 July 2019 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (National Drought and North Queensland Flood Response and Recovery Agency) Rules 2019 | 18 Dec 2019 (F2019L01654) | 19 Dec 2019 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Services Australia) Rules 2020 | 24 Jan 2020 (F2020L00049) | 1 Feb 2020 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (2020 Measures No. 1) Rules 2020 | 27 Feb 2020 (F2020L00175) | 28 Feb 2020 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (2020 Measures No. 2) Rules 2020 | 29 May 2020 (F2020L00634) | 30 May 2020 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Consultancy and Non‑Consultancy Contract Expenditure Reporting) Rules 2020 | 3 June 2020 (F2020L00662) | 4 June 2020 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Corporate Plans) Rules 2020 | 9 June 2020 (F2020L00677) | 10 June 2020 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (2020 Measures No. 3) Rules 2020 | 25 June 2020 (F2020L00782) | 26 June 2020 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Grant Rules for Corporate Commonwealth Entities) Rules 2020 | 17 July 2020 (F2020L00923) | 1 Dec 2020 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Office of the Special Investigator) Rules 2020 | 22 Dec 2020 (F2020L01669) | 4 Jan 2021 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Infrastructure and Project Financing Agency) Rules 2021 | 29 Apr 2021 (F2021L00507) | 1 May 2021 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (National Recovery and Resilience Agency) Rules 2021 | 5 May 2021 (F2021L00544) | Sch 1 (item 5): 1 July 2021 (s 2(1) item 3) Remainder: 6 May 2021 (s 2(1) items 1, 2) | — |
| Public Governance, Performance and Accountability Amendment (Digital Transformation Agency) Rules 2021 | 29 June 2021 (F2021L00890) | 1 July 2021 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Special Account Determination) Rules 2021 | 27 Aug 2021 (F2021L01199) | 2 Sept 2021 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (Office of the Special Investigator) Rules 2021 | 16 Dec 2021 (F2021L01791) | 17 Dec 2021 (s 2(1) item 1) | — |
| Public Governance, Performance and Accountability Amendment (National Intermodal Corporation Limited) Rules 2022 | 5 Apr 2022 (F2022L00531) | 6 Apr 2022 (s 2(1) item 1) | — |
Endnote 4—Amendment history
| Provision affected | How affected |
| Chapter 1 | |
| Part 1‑1 | |
| Division 1 | |
| s 2............................................. | rep LIA s 48D |
| Division 2 | |
| s 4............................................. | am F2016L00504; F2016L00691; F2016L00693; F2016L00696; F2017L00627; F2018L01476; F2019L00529; F2020L00175; F2020L00634; F2020L00662; F2020L00923 |
| s 4A.......................................... | ad F2019L00529 |
| Part 1‑2 | |
| s 5............................................. | am F2015L00027; F2015L00929; F2017L00700; F2017L01151; F2018L00934; F2022L00531 |
| s 7............................................. | am F2017L00627; F2018L01476 |
| s 7AA....................................... | ad F2018L00934 |
| s 7AB........................................ | ad F2019L00232 |
| Chapter 2 | |
| Part 2‑1 | |
| s 7A.......................................... | am F2019L00232 |
| s 9............................................. | am F2015L00887; F2015L00929; F2020L00782 |
| Part 2‑2 | |
| Division 2 | |
| Subdivision A | |
| s 12........................................... | am F2018L01476; F2020L00175 |
| Subdivision B | |
| s 13........................................... | am F2018L01476 |
| Subdivision C | |
| s 14........................................... | am F2018L01476 |
| s 15........................................... | am F2018L01476 |
| Subdivision D | |
| s 16A........................................ | am F2014L01244; F2018L01476 |
| s 16B........................................ | am F2014L01244; F2016L01531; F2018L01476 |
| Division 3 | |
| Division 3................................. | ad F2020L00175 |
| s 16DA..................................... | ad F2020L00175 |
| Part 2‑3 | |
| Division 1 | |
| Division 1 heading.................... | rs F2015L00592 |
| s 16E........................................ | ad F2015L00592 |
| am F2020L00175; F2020L00677 | |
| s 16EA...................................... | ad F2020L00175 |
| Division 2 | |
| Division 2................................. | ad F2015L00592 |
| s 16F......................................... | ad F2015L00592 |
| am F2016L00691 | |
| Division 3 | |
| Division 3 heading.................... | ad F2015L00592 |
| s 17........................................... | am F2015L00887; F2020L00175 |
| Division 3A | |
| Division 3A.............................. | ad F2016L00691 |
| Subdivision A | |
| s 17AA..................................... | ad F2016L00691 |
| am F2019L00528 | |
| s 17AB...................................... | ad F2016L00691 |
| s 17ABA................................... | ad F2019L00528 |
| s 17AC...................................... | ad F2016L00691 |
| s 17AD..................................... | ad F2016L00691 |
| am F2019L00529; F2020L00662 | |
| s 17AE...................................... | ad F2016L00691 |
| am F2019L00528 | |
| s 17AF...................................... | ad F2016L00691 |
| s 17AG..................................... | ad F2016L00691 |
| am F2019L00528; F2020L00175; F2020L00662 | |
| s 17AGA................................... | ad F2020L00662 |
| s 17AH..................................... | ad F2016L00691 |
| am F2016L01531 | |
| s 17AI....................................... | ad F2016L00691 |
| s 17AJ....................................... | ad F2016L00691 |
| Subdivision B | |
| Subdivision B........................... | ad F2016L00693 |
| s 17BA...................................... | ad F2016L00693 |
| am F2019L00528 | |
| s 17BB...................................... | ad F2016L00693 |
| s 17BC...................................... | ad F2016L00693 |
| s 17BCA................................... | ad F2019L00528 |
| s 17BD...................................... | ad F2016L00693 |
| s 17BE...................................... | ad F2016L00693 |
| am F2019L00528; F2019L00529; F2020L00175 | |
| s 17BF...................................... | ad F2016L00693 |
| Subdivision C | |
| Subdivision C........................... | ad F2019L00529 |
| s 17CA...................................... | ad F2019L00529 |
| s 17CB...................................... | ad F2019L00529 |
| s 17CC...................................... | ad F2019L00529 |
| s 17CD...................................... | ad F2019L00529 |
| s 17CE...................................... | ad F2019L00529 |
| Division 4 | |
| Division 2 heading.................... | rep F2015L00592 |
| Division 4 heading.................... | ad F2015L00592 |
| rs F2020L00634 | |
| Division 4................................. | rs F2020L00634 |
| Subdivision A | |
| s 17A........................................ | am F2016L00691 |
| rs F2020L00634 | |
| s 17B........................................ | ad F2020L00634 |
| s 17C........................................ | ad F2020L00634 |
| s 17D........................................ | ad F2020L00634 |
| Subdivision B | |
| Subdivision B........................... | ad F2020L00634 |
| s 17E........................................ | ad F2020L00634 |
| s 17F......................................... | ad F2020L00634 |
| s 17G........................................ | ad F2020L00634 |
| Subdivision C | |
| Subdivision C........................... | ad F2020L00634 |
| s 17H........................................ | ad F2020L00634 |
| s 17J......................................... | ad F2020L00634 |
| Subdivision D | |
| Subdivision D........................... | ad F2020L00634 |
| s 17K........................................ | ad F2020L00634 |
| Part 2‑4 | |
| Division 2 | |
| Division 2 heading.................... | rs F2016L00504 |
| Subdivision A | |
| s 18A........................................ | ad F2016L00504 |
| ed C9 | |
| am F2018L01476; F2021L01199 | |
| Subdivision B | |
| Subdivision B heading.............. | ad F2016L00504 |
| Division 4A | |
| Division 4A | ad F2020L00175 |
| s 22B........................................ | ad F2020L00175 |
| Division 6 | |
| s 24........................................... | am F2014L01598; F2015L00887 |
| Division 6A | |
| Division 6A.............................. | ad F2020L00923 |
| s 25A........................................ | ad F2020L00923 |
| s 25B........................................ | ad F2020L00923 |
| s 25C........................................ | ad F2020L00923 |
| s 25D........................................ | ad F2020L00923 |
| s 25E........................................ | ad F2020L00923 |
| s 25F......................................... | ad F2020L00923 |
| s 25G........................................ | ad F2020L00923 |
| s 25H........................................ | ad F2020L00923 |
| Part 2‑5 | |
| s 27........................................... | am F2015L00929; F2016L01531 |
| Chapter 3 | |
| Part 3‑1 | |
| Part 3‑1 heading........................ | ad F2016L00696 |
| s 27A........................................ | ad F2015L00592 |
| rs F2020L00175 | |
| Part 3‑2 | |
| Part 3‑2 heading........................ | ad F2016L00696 |
| Part 3‑3 | |
| Part 3‑3..................................... | ad F2016L00696 |
| s 28A........................................ | ad F2016L00696 |
| s 28B........................................ | ad F2016L00696 |
| s 28C........................................ | ad F2016L00696 |
| s 28CA...................................... | ad F2019L00528 |
| s 28D........................................ | ad F2016L00696 |
| s 28E........................................ | ad F2016L00696 |
| am F2019L00528; F2019L00529; F2020L00175 | |
| s 28EA...................................... | ad F2019L00529 |
| s 28EB...................................... | ad F2019L00529 |
| s 28EC...................................... | ad F2019L00529 |
| s 28F......................................... | ad F2016L00696 |
| s 30A........................................ | ad F2019L00529 |
| Chapter 4 | |
| s 28A........................................ | ad F2016L00504 |
| renum | |
| ed C9 | |
| s 29AA (prev s 28A)................ | am F2018L01476; F2020L00662 |
| s 30........................................... | am F2016L00739; F2017L01619; F2018L00247 |
| Chapter 5 | |
| Chapter 5.................................. | ad F2016L00691 |
| Part 1 | |
| s 31........................................... | ad F2016L00691 |
| Part 2 | |
| Part 2........................................ | ad F2016L00693 |
| s 32........................................... | ad F2016L00693 |
| Part 3 | |
| Part 3........................................ | ad F2016L00696 |
| s 33........................................... | ad F2016L00696 |
| Part 4 | |
| Part 4........................................ | ad F2019L00529 |
| s 34........................................... | ad F2019L00529 |
| ed C27 | |
| Part 5 | |
| Part 5........................................ | ad F2019L00528 |
| s 35........................................... | ad F2019L00528 |
| Part 6 | |
| Part 6........................................ | ad F2020L00175 |
| s 36........................................... | ad F2020L00175 |
| Part 7 | |
| Part 7........................................ | ad F2020L00634 |
| s 37........................................... | ad F2020L00634 |
| s 38........................................... | ad F2020L00634 |
| Part 8 | |
| Part 8........................................ | ad F2020L00662 |
| s 39........................................... | ad F2020L00662 |
| Part 9 | |
| Part 9........................................ | ad F2020L00677 |
| s 40........................................... | ad F2020L00677 |
| Part 10 | |
| Part 10...................................... | ad F2021L01199 |
| s 41........................................... | ad F2021L01199 |
| Schedule 1 | |
| c 1A.......................................... | ad F2017L00203 |
| rep F2017L01134 | |
| c 3............................................. | rep F2017L01134 |
| c 8............................................. | rep F2018L01476 |
| c 9............................................. | rep F2016L01531 |
| c 10........................................... | rs F2015L00929; F2016L01772 |
| am F2019L00851; F2020L00782; F2021L00890 | |
| c 10A........................................ | ad F2017L00201 |
| c 11A........................................ | ad F2017L00139 |
| rs F2017L00700 | |
| rep F2021L00507 | |
| c 13........................................... | rep F2015L00929 |
| ad F2019L00851 | |
| am F2021L00507 | |
| c 14........................................... | rep F2017L01134 |
| ad F2019L00851 | |
| c 15........................................... | am F2018L01476; F2019L00851 |
| c 15A........................................ | ad F2019L00232 |
| am F2019L00446; F2019L01654; F2021L00544 | |
| c 15B........................................ | ad F2019L00429 |
| am F2019L00851 | |
| rep end of 30 June 2024 (Sch 1 (c 15B(2))) | |
| c 17A........................................ | ad F2015L00086 |
| rep F2017L00203 | |
| c 18........................................... | rep F2017L00201 |
| ad F2020L01669 | |
| am F2021L01791 | |
| c 19........................................... | rep F2016l00739 |
| c 21........................................... | am F2014L01598 |
| c 22........................................... | ad F2020L00049 |
| Schedule 2 | |
| Schedule 2 heading................... | am F2019L00528 |
| Schedule 2................................ | ad F2016L00691 |
| c 1............................................. | ad F2016L00691 |
| am F2016L01531; F2019L00528; F2019L00529; F2020L00175; F2020L00662 | |
| Schedule 2A | |
| Schedule 2A.............................. | ad F2019L00528 |
| am F2020L00175 | |
| Schedule 2B | |
| Schedule 2B.............................. | ad F2019L00528 |
| am F2020L00175 | |
| Schedule 3 | |
| Schedule 3................................ | ad F2019L00529 |
| c 1............................................. | ad F2019L00529 |
| c 2............................................. | ad F2019L00529 |
| c 3............................................. | ad F2019L00529 |
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