(1) A responsible Minister must present a department's annual report to the House of Representatives—
(a) not later than 15 working days after the audit report is provided under section 45D; or
(b) if Parliament is not in session, as soon as possible after the commencement of the next session of Parliament.
(2) A department must publish its annual report—
(a) as soon as practicable after it has been presented to the House of Representatives, but in any case not later than 15 working days after the audit report is provided under section 45D; and
(b) in accordance with the manner (if any)—
(i) prescribed by regulations made under this Act; or
(ii) specified in instructions issued under this Act.
(3) If a department's annual report is published in advance of it being presented to the House of Representatives, the responsible Minister must arrange for the publication in the Gazette of a notice indicating that the annual report has been published.
Section 44: substituted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).