Appendix 2 - Summary of annual reporting requirements

Legislative authority and requirements for annual reporting

Below is a summary of the legislative authority and requirements under which annual reports are prepared for different types of bodies:

Non-corporate Commonwealth entities

PGPA Act, section 46 and the PGPA Rule 2014, Division 3A(A);
for parliamentary departments, the Parliamentary Service Act 1999, section 65; and
for statutory bodies: relevant enabling legislation.

Corporate Commonwealth entities

PGPA Act, section 46 and the PGPA Rule 2014, Division 3A(B); and
for statutory bodies: relevant enabling legislation.

Commonwealth companies

PGPA Act, section 97, which also refers to requirements under the Corporations Act 2001 and the PGPA Rule 2014, Part 3-3; and
for statutory bodies: relevant enabling legislation.

Non-statutory bodies

annual reporting requirements are contained in the government response to the Senate Standing Committee on Finance and Public Administration Report on Non-Statutory bodies, Senate Hansard, 8 December 1987.1

Statutory offices or office holders

any requirements in the enabling legislation.

Governance structures of Commonwealth entities and companies

The following bodies are subject to the Public Governance, Performance and Accountability Act 2013:

Non-corporate Commonwealth entity

A Non-corporate Commonwealth entity is legally and financially part of the Commonwealth, and includes departments of state, parliamentary departments or listed entities (a body, person, group of persons or organisation that is prescribed by rules made under the PGPA Act to clearly define them as separate non-corporate Commonwealth entities and not part of another Commonwealth entity).

Corporate Commonwealth entity

A corporate Commonwealth entity is a body corporate, that is, a separate legal personality from the Commonwealth. It can act in its own right exercising certain legal rights such as entering into contracts and owning properties separate from the Commonwealth, but is still part of the Australian Government.

Commonwealth company

A Commonwealth company is a company established by the Commonwealth under the Corporations Act 2001 that is wholly controlled by the Commonwealth and a separate legal entity from the Commonwealth. A Commonwealth company can be solely or partly owned by the Commonwealth.2

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