Public Governance, Performance and Accountability Rule 2014

CHAPTER 3 - COMMONWEALTH COMPANIES  

PART 3-3 - ANNUAL REPORT FOR COMMONWEALTH COMPANIES  

SECTION 28EC   GENERAL RULES FOR REPORTING INFORMATION ABOUT EXECUTIVE REMUNERATION  
Amounts must be calculated on an accrual basis

28EC(1)    
For the purposes of reporting information about executive remuneration under sections 28EA and 28EB , amounts comprising total remuneration must be calculated on an accrual basis.

Exemptions

28EC(2)    
The Minister may, by legislative instrument, exempt the company from one or more requirements of section 28EA .

28EC(3)    
The Minister may require the information to which the exemption applies to be given to a person or body specified in the exemption.

28EC(4)    
An exemption, and any requirement to give the information to a person or body specified in the exemption, must be noted in the company ' s annual report.