Public Governance, Performance and Accountability Rule 2014

CHAPTER 2 - COMMONWEALTH ENTITIES AND THE COMMONWEALTH  

PART 2-3 - PLANNING, PERFORMANCE AND ACCOUNTABILITY  

Division 4 - Special reporting requirements when Commonwealth entity has ceased to exist or functions have been transferred  

Subdivision B - Commonwealth entity has not ceased to exist, but some or all of its functions have been transferred  

SECTION 17G  

17G   COMMONWEALTH ENTITY HAS NOT CEASED TO EXIST - ALL OF ITS FUNCTIONS HAVE BEEN TRANSFERRED  
If:

(a)    all of the functions of a Commonwealth entity (the old entity ) have been transferred to one or more other Commonwealth entities; and

(b)    the old entity has not ceased to exist;

annual performance statements, annual financial statements and an annual report must not be prepared for the old entity.

Note:

The information that would have been included in the annual performance statements, annual financial statements and annual report for the old entity must be included in the statements and reports for the Commonwealth entity or entities to which the functions have been transferred: see Subdivision C .