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 D - Miscellaneous  

SECTION 17K   DETERMINATIONS BY FINANCE MINISTER  

17K(1)    
This section applies if a function of a Commonwealth entity (the old entity ) has been transferred to another Commonwealth entity (the new entity ) (whether or not the old entity has ceased to exist).

17K(2)    
The Finance Minister may determine that, for the purposes of:

(a)    the preparation, auditing and giving of financial statements and performance statements for Commonwealth entities for the reporting period in which the transfer occurred; and

(b)    the preparation and giving of annual reports for Commonwealth entities for that reporting period;

the transfer is to be taken not to have occurred and anything done by the new entity in the performance of the function during the reporting period is taken to have been done by the old entity.

17K(3)    
To avoid doubt, and without limiting the effect of a determination made under subsection (2) , a determination made under that subsection has effect for the purposes of Subdivisions A to C .