House of Representatives
Public Governance, Performance and Accountability Bill 2013
Replacement Explanatory Memorandum
(Circulated with the authority of the Minister for Finance and Deregulation, Senator the Hon Penny Wong)Productivity Commission, Identifying and Evaluating Regulatory Reforms , Research Report, Canberra, 2011, p. xv.
Section 57(1)(c) of the PS Act commences on 1 July 2013.
Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments , Executive Agencies and FMA Act Agencies , 2012, p. 2.
Under section 9 of the CAC Act, the deadline is the 15th day of the fourth month after the end of the financial year.
For example, section 67 of the ABC Act.
However, these investments may be authorised separately by the rules.
Explanatory Memorandum to the Financial Framework Legislation Amendment Bill (No. 2) 2013 at paragraph 21.
Provisions relating to whole-of-government reporting and consolidated financial statements and general machinery provisions will apply to a Commonwealth company.
Corporations Act, sections 46 and 47.
Commonwealth companies also have normal lodgement requirements with the Australian Securities and Investments Commission under section 319 of the Corporations Act
Corporations Act, section 292
Corporations Act, section 315.