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Regulatory Reporting Requirements Index

For the period ended 30 June 2019

Public Governance, Performance and Accountability Act 2013 (PGPA Act)

Section

Subject

Location

Pages

S 97

Financial Report

Financial Report

52–69

Directors’ Report

Directors’ Report

26–30

Auditor’s Report

Independent Auditor’s Report

72–73

Corporations Act 2001

Section

Subject

Location

Pages

S 295 –
S 296

Financial Statements

Notes to the Financial Statement

Directors’ Declaration

Financial Report

Financial Report

Directors’ Declaration

54–57

57–69

70

S 298 – S 300

Directors’ Report

Directors’ Report

27–30

S 301 and S 308

Audit of Annual Report and Auditor’s Report

Independent Auditor’s Report

72–73

Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rules 2014

PGPA Rule Reference

Part of Report

Description

Requirement

28E

Contents of annual report

28E(a)

Our Purpose, Vision and Values

The purposes of the company as included in the company’s corporate plan for the reporting period

Mandatory

28E(b)

Regulatory Report

The names of the persons holding the position of responsible Minister or responsible Ministers during the reporting period, and the titles of those responsible Ministers

Mandatory

28E(c)

Regulatory Report

Any directions given to the entity by a Minister under the company’s constitution, an Act or an instrument during the reporting period

If applicable, mandatory

28E(d)

Regulatory Report

Any government policy order that applied in relation to the company during the reporting period under section 93 of the Act

If applicable, mandatory

28E(e)

Particulars of non‑compliance with:

(a) a direction given to the entity by the Minister under the company’s constitution, an Act or instrument during the reporting period; or

(b) a government policy order that applied in relation to the company during the reporting period under section 93 of the Act

If applicable, mandatory

28E(f)

Directors' Report

Information on each director of the company during the reporting period

Mandatory

28E(g)

Organisational Structure

An outline of the organisational structure of the company (including any subsidiaries of the company)

Mandatory

28E(ga)

Organisational Structure

Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following:

(a) statistics on full‑time employees;

(b) statistics on part‑time employees;

(c) statistics on gender;

(d) statistics on staff location

Mandatory

28E(h)

Operating Overview and Sustainability

An outline of the location (whether or not in Australia) of major activities or facilities of the company

Mandatory

28E(i)

Corporate Governance Statement

Information in relation to the main corporate governance practices used by the company during the reporting period

Mandatory

28E(j), 28E(k)

For transactions with a related Commonwealth entity or related company where the value of the transaction, or if there is more than one transaction, the aggregate of those transactions, is more than $10,000 (inclusive of GST):

(a) the decision‑making process undertaken by the directors of the company for making a decision to approve the company paying for a good or service from, or providing a grant to, the related Commonwealth entity or related company; and

(b) the value of the transaction, or if there is more than one transaction, the number of transactions and the aggregate of value of the transactions

If applicable, mandatory

28E(l)

Operating Overview and Sustainability

Any significant activities or changes that affected the operations or structure of the company during the reporting period

If applicable, mandatory

28E(m)

Regulatory Report

Particulars of judicial decisions or decisions of administrative tribunals that may have a significant effect on the operations of the company

If applicable, mandatory

28E(n)

Regulatory Report

Particulars of any reports on the company given by:

(a) the Auditor‑General, or

(b) a Parliamentary Committee, or

(c) the Commonwealth Ombudsman; or

(d) the Office of the Australian Information Commissioner; or

(e) the Australian Securities and Investments Commission

If applicable, mandatory

28E(o)

An explanation of information not obtained from a subsidiary of the company and the effect of not having the information on the annual report

If applicable, mandatory

28E(oa)

Remuneration Report

Information about executive remuneration

Mandatory

28F

Disclosure requirements for government business enterprises

28F(1)(a)(i)

Directors' Report

An assessment of significant changes in the company’s overall financial structure and financial conditions

If applicable, mandatory

28F(1)(a)(ii)

Directors' Report

An assessment of any events or risks that could cause financial information that is reported not to be indicative of future operations or financial condition

If applicable, Mandatory

28F(1)(b)

Directors' Report

Information on dividends paid or recommended

If applicable, mandatory

28F(1)(c)

Regulatory Report

Details of any community service obligations the government business enterprise has including:

(a) an outline of actions taken to fulfil those obligations; and

(b) an assessment of the cost of fulfilling those obligations

If applicable, mandatory

28F(2)

A statement regarding the exclusion of information on the grounds that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise

If applicable, mandatory

Commonwealth GBE Governance and Oversight Guidelines 2018

Section

Subject

Location

Pages

2.2

Effective Governance Framework

Corporate Governance Statement

42

3.16(c)

Performance against financial and non-financial expectations

Operating Overview

10–24

3.17

Key governance practices

Corporate Governance Statement

40–51

3.18

Financial Statements are audited by or reported on by the Auditor General

Independent Auditors Report

72–73

3.19

Note that the Auditor-General is able to conduct a performance audit of an entity GBE or a company GBE, or any of its subsidiaries, in the circumstances outlined in the Auditor-General Act 1997 (Cth).

Corporate Governance Statement [Safeguard Integrity in Corporate Reporting 7.2]

49

3.20

GBEs are also expected to include in their Annual Reports the minimum standards outlined in the Voluntary Tax Transparency Code, which has been developed by the Board of Taxation to promote more transparency in tax reporting by medium and large businesses.

Notes to the Financial Statements [Income tax expense]

69

3.21

GBEs are expected to report all relevant information relating to the remuneration packages of all individuals who constitute the executive management of the GBE on a disaggregated basis. As a minimum, this is to include the CEO and their direct reports.

Remuneration Report

37

3.23

Use of the Remuneration Disclosure template.

Remuneration Report

37