{"id":"C2004L06598","name":"Commonwealth Authorities and Companies (Financial Statements 2000–2001) Orders","slug":"commonwealth-authorities-and-companies-financial-statements-2000-2001-orders","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28249,"registerId":"commonwealth-C2004L06598-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Commonwealth Authorities and Companies (Financial Statements 2000–2001) Orders","content":"![](image.001.png)\n\nCommonwealth Authorities and Companies (Financial Statements 2000–2001) Orders\n\nI, JOHN FAHEY, Minister for Finance and Administration, make these Orders under subsection 48 (1) of the Commonwealth Authorities and Companies Act 1997.\n\nDated 24 May 2001\n\nJohn Fahey\n\nMinister for Finance and Administration\n\n1 Name of Orders\n\nThese Orders are the Commonwealth Authorities and Companies (Financial Statements 2000–2001) Orders.\n\n> Note Other matters relating to Commonwealth Authorities are dealt with in other Orders made by the Minister under subsection 48 (1) of the Commonwealth Authorities and Companies Act 1997.\n\n2 Commencement\n\nThese Orders commence on gazettal.\n\n3 Financial statements for financial years ending on or after 30 June 2001 but before 30 June 2002\n\nFor subitem 2 (1) of Schedule 1 to the Commonwealth Authorities and Companies Act 1997, Schedule 1 sets out the requirements for the preparation of financial statements for the financial year ending on 30 June 2001, or a financial year ending after that date but before 30 June 2002.\n\n> Note Schedule 1 is identical to Schedule 1 to the Financial Management and Accountability (Financial Statements 2000–2001) Orders. The purpose of having identical requirements is to achieve uniformity in financial reporting across the Commonwealth public sector which will assist in the preparation of annual financial statements in relation to the Commonwealth by the Finance Minister under section 55 of the Financial Management and Accountability Act 1997. Accordingly, certain terms, requirements and references contained in Schedule 1 to these Orders apply to Commonwealth Authorities and not to Agencies while other terms, requirements and references apply to Agencies and not to Commonwealth Authorities.\n\nSchedule 1 Annual financial statements\n\n(section 3)","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":4070},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The Orders precisely target financial years ending 30 June 2001 (and subsequent years before 30 June 2002), consistent with the instrument's title and purpose. No scope creep is evident."},"complexity_factors":["Incorporation by reference of Schedule 1 containing detailed financial reporting requirements (content not shown in extract)","Cross-references to the Commonwealth Authorities and Companies Act 1997 and Financial Management and Accountability Act 1997","Dual-application framework requiring differentiation between terms applying to Commonwealth Authorities versus Agencies","Time-bound application covering specific transitional financial year periods"],"plain_english_summary":"These Orders set mandatory accounting and financial statement requirements for Commonwealth Authorities (government-owned companies and statutory bodies) for financial years ending 30 June 2001 or any year after that but before 30 June 2002. They adopt the detailed format and standards in Schedule 1 and mirror the rules for Agencies under the Financial Management and Accountability Act 1997 to ensure consistent whole-of-government reporting for consolidation by the Finance Minister."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-authorities-and-companies-financial-statements-2000-2001-orders","history":"/api/acts/commonwealth-authorities-and-companies-financial-statements-2000-2001-orders/history","analysis":"/api/acts/commonwealth-authorities-and-companies-financial-statements-2000-2001-orders/analysis","conflicts":"/api/acts/commonwealth-authorities-and-companies-financial-statements-2000-2001-orders/conflicts","importantCases":"/api/acts/commonwealth-authorities-and-companies-financial-statements-2000-2001-orders/important-cases","documents":"/api/acts/commonwealth-authorities-and-companies-financial-statements-2000-2001-orders/documents"}}