Part 5
Special reporting requirements

  • Part 5: substituted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).

Subpart 1Special annual reporting requirements

  • Subpart 1: inserted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).

45H Application of subpart
  • (1) This subpart applies to the following entities:

    • (a) a department and any other entity that must provide an annual report that includes audited annual financial statements for presentation to the House of Representatives; and

    • (b) a departmental agency; and

    • (c) an entity that must provide audited annual financial statements (rather than an annual report) for presentation to the House of Representatives.

    (2) For the purposes of subsection (1)(c), this subpart must be read as if, with all necessary modifications, every reference to an annual report were a reference to audited financial statements.

    (3) In this section and sections 45I to 45K, provide, in relation to a report or set of statements, means to comply with the requirements of an Act (including this Act) for the report or, as the case may be, the set of statements to be—

    • (a) forwarded to an entity's auditor; or

    • (b) provided to a Minister; or

    • (c) presented to the House of Representatives.

    Section 45H: inserted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).

    Section 45H(1): replaced, on 18 July 2013, by section 28(1) of the Public Finance Amendment Act 2013 (2013 No 50).

    Section 45H(2): amended, on 18 July 2013, by section 28(2) of the Public Finance Amendment Act 2013 (2013 No 50).