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 A
-
Commonwealth entity has ceased to exist
SECTION 17D
17D
COMMONWEALTH ENTITY HAS CEASED TO EXIST
-
ALL OF ITS FUNCTIONS HAVE BEEN TRANSFERRED
If: (a) a Commonwealth entity (the old entity ) has ceased to exist; and (b) all of its functions have been transferred to one or more other Commonwealth entities;
If: (a) a Commonwealth entity (the old entity ) has ceased to exist; and (b) all of its functions have been transferred to one or more other Commonwealth entities;
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 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.