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 |
52–69 |
|
|
Directors’ Report |
26–30 |
||
|
Auditor’s Report |
72–73 |
Corporations Act 2001
|
Section |
Subject |
Location |
Pages |
|---|---|---|---|
|
S 295 – |
Financial Statements Notes to the Financial Statement Directors’ Declaration |
54–57 57–69 70 |
|
|
S 298 – S 300 |
Directors’ Report |
27–30 |
|
|
S 301 and S 308 |
Audit of Annual Report and 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) |
The purposes of the company as included in the company’s corporate plan for the reporting period |
Mandatory |
|
|
28E(b) |
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) |
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) |
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) |
Information on each director of the company during the reporting period |
Mandatory |
|
|
28E(g) |
An outline of the organisational structure of the company (including any subsidiaries of the company) |
Mandatory |
|
|
28E(ga) |
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) |
An outline of the location (whether or not in Australia) of major activities or facilities of the company |
Mandatory |
|
|
28E(i) |
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) |
Any significant activities or changes that affected the operations or structure of the company during the reporting period |
If applicable, mandatory |
|
|
28E(m) |
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) |
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) |
Information about executive remuneration |
Mandatory |
|
|
28F |
Disclosure requirements for government business enterprises |
||
|
28F(1)(a)(i) |
An assessment of significant changes in the company’s overall financial structure and financial conditions |
If applicable, mandatory |
|
|
28F(1)(a)(ii) |
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) |
Information on dividends paid or recommended |
If applicable, mandatory |
|
|
28F(1)(c) |
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 |
42 |
|
|
3.16(c) |
Performance against financial and non-financial expectations |
10–24 |
|
|
3.17 |
Key governance practices |
40–51 |
|
|
3.18 |
Financial Statements are audited by or reported on by the Auditor General |
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. |
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. |
37 |
|
|
3.23 |
Use of the Remuneration Disclosure template. |
37 |
Visit
https://www.transparency.gov.au/annual-reports/wsa-co-ltd/reporting-year/2018-2019-62